Appendix - Department of Veterans Affairs

For necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment, bioengineering services, food services, and salaries and expenses of health care employees hired under title 38, United States Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for caregivers as authorized by section 1720G of title 38, United States Code, and loan repayments authorized by section 604 of the Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note); [$165,000,000]$157,500,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1, [2012]2013; and, in addition, [$43,557,000,000]$45,015,527,000, plus reimbursements, shall become available on October 1, [2013]2014, and shall remain available until September 30, [2014]2015: Provided, That, of the amount made available on October 1, [2013]2014, under this heading, $1,400,000,000 shall remain available until September 30, [2015]2016: Provided further, That notwithstanding any other provision of law, the Secretary of Veterans Affairs shall establish a priority for the provision of medical treatment for veterans who have service-connected disabilities, lower income, or have special needs: Provided further, That notwithstanding any other provision of law, the Secretary of Veterans Affairs shall give priority funding for the provision of basic medical benefits to veterans in enrollment priority groups 1 through 6: Provided further, That notwithstanding any other provision of law, the Secretary of Veterans Affairs may authorize the dispensing of prescription drugs from Veterans Health Administration facilities to enrolled veterans with privately written prescriptions based on requirements established by the Secretary: Provided further, That the implementation of the program described in the previous proviso shall incur no additional cost to the Department of Veterans Affairs. Note.—This account receives advance appropriations; a full-year 2013 appropriation for this account was enacted in the Consolidated Appropriations Act, 2012 (P.L. 112–74). The amounts included for 2013 also reflect the annualized level provided by the Continuing Appropriations Resolution, 2013 (P.L. 112–175) as well as amounts from P.L. 113–2, the Disaster Relief Appropriations Act, 2013.


Identification code 36–0160–0–1–703		2012 actual	2013 CR	2014 est.

0100	Balance, start of year	233	217	217
	Receipts:
0220	Pharmaceutical Co-payments, MCCF	707	724	799
0221	Medical Care Collections Fund, Third Party Prescription Claims	102	100	100
0222	Enhanced-use Lease Proceeds, MCCF	10	2	2
0223	First Party Collections, MCCF	184	188	189
0224	Third Party Collections, MCCF	1,746	1,760	1,778
0225	Third Party Collections, MCCF			129
0226	Parking Fees, MCCF	4	4	4
0227	Compensated Work Therapy, MCCF	59	57	57
0228	MCCF, Long-term Care Copayments	3	4	4
0240	Payments from Compensation and Pension, MCCF	2	2	2
	Adjustments:
0290	Adjustment - rounding	–3

0299	Total receipts and collections	2,814	2,841	3,064

0400	Total: Balances and collections	3,047	3,058	3,281
	Appropriations:
0500	Medical Care Collections Fund	–2,830	–2,841	–2,935
0501	Medical Care Collections Fund			–129

0599	Total appropriations	–2,830	–2,841	–3,064

0799	Balance, end of year	217	217	217


Identification code 36–0160–0–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Ambulatory care	19,646	20,164	20,340
0002	Inpatient care	7,672	8,031	8,459
0003	Rehabilitation Care	413	461	514
0004	Mental health care	4,202	4,788	5,431
0005	Long-term care	4,867	5,557	6,415
0006	Prosthetics care	1,768	1,973	2,180
0007	Dental care	474	513	559
0008	CHAMPVA and Other dependent programs	1,233	1,340	1,460
0009	Readjustment counseling	170	189	200

0091	Total operating expenses	40,445	43,016	45,558
0101	Ambulatory care	1,135	782	505
0102	Inpatient care	580	406	260
0103	Rehabilitation care	46	32	20
0104	Mental health care	341	239	153
0105	Long-term care	238	167	107
0106	Prosthetics care	23	16	10
0107	Dental care	41	29	19
0109	Readjustment counseling	7	5	3
0110	Provided by the continuing resolution (P.L. 112–175)		1,409

0191	Total capital investment	2,411	3,085	1,077

0799	Total direct obligations	42,856	46,101	46,635
0801	Reimbursable program	176	287	200

0900	Total new obligations	43,032	46,388	46,835

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1,016	491
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	1,400	1,430	1,558
1120	Appropriations transferred to other accts [36–0169]	–173
1120	Appropriations transferred to other accts [36–0165]	–15	–15	–15
1121	Appropriations transferred from other accts [36–5287]	2,814	2,841	2,935
1121	Appropriations transferred from other accts [36–0152]	56

1160	Appropriation, discretionary (total)	4,082	4,256	4,478
	Advance appropriations, discretionary:
1170	Advance appropriation	39,650	41,354	43,557
1173	Advance appropriations permanently reduced	–1,400		–1,400

1180	Advanced appropriation, discretionary (total)	38,250	41,354	42,157
	Spending authority from offsetting collections, discretionary:
1700	Collected	171	287	200
1701	Change in uncollected payments, Federal sources	4

1750	Spending auth from offsetting collections, disc (total)	175	287	200
1900	Budget authority (total)	42,507	45,897	46,835
1930	Total budgetary resources available	43,523	46,388	46,835
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	491

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	5,151	7,484	10,217
3010	Obligations incurred, unexpired accounts	43,032	46,388	46,835
3011	Obligations incurred, expired accounts	–316
3020	Outlays (gross)	–40,383	–43,655	–45,922

3050	Unpaid obligations, end of year	7,484	10,217	11,130
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–12	–7	–7
3070	Change in uncollected pymts, Fed sources, unexpired	–4
3071	Change in uncollected pymts, Fed sources, expired	9

3090	Uncollected pymts, Fed sources, end of year	–7	–7	–7
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	5,139	7,477	10,210
3200	Obligated balance, end of year	7,477	10,210	11,123

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	42,507	45,897	46,835
	Outlays, gross:
4010	Outlays from new discretionary authority	35,398	38,690	40,394
4011	Outlays from discretionary balances	4,985	4,965	5,528

4020	Outlays, gross (total)	40,383	43,655	45,922
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Baseline Program [Medical services]	–36	–63	–63
4033	Non-Federal sources	–148	–224	–137

4040	Offsets against gross budget authority and outlays (total)	–184	–287	–200
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–4
4052	Offsetting collections credited to expired accounts	13

4060	Additional offsets against budget authority only (total)	9

4070	Budget authority, net (discretionary)	42,332	45,610	46,635
4080	Outlays, net (discretionary)	40,199	43,368	45,722
4180	Budget authority, net (total)	42,332	45,610	46,635
4190	Outlays, net (total)	40,199	43,368	45,722


		2012 actual	2013 CR	2014 est.

Enacted/requested:
	Budget Authority	42,332	45,610	46,635
	Outlays	40,199	43,368	45,722
Legislative proposal, not subject to PAYGO:
	Budget Authority			129
	Outlays			71
Total:
	Budget Authority	42,332	45,610	46,764
	Outlays	40,199	43,368	45,793

For 2015, the Budget requests $55.6 billion in advance appropriations for the three medical care appropriations: Medical Services, Medical Support and Compliance, and Medical Facilities. This request for advance appropriations fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans. Advance appropriations require a multi-year approach to budget planning whereby one year builds off the previous year. This funding enables timely and predictable funding for VA's medical care to prevent our Nation's veterans from being adversely affected by budget delays, and provides opportunities to more effectively use resources in a constrained fiscal environment. For example, estimated savings from management improvements to be achieved in 2013, 2014 and 2015 will reduce the requirements for the 2014 and 2015 appropriations.

For 2014, Medical Care appropriations are increased by $157.5 million over the 2014 advance appropriations request of $54.5 billion. Each year, VA updates its budget estimates to incorporate the most recent data on health care utilization rates, actual program experience, and other factors, such as economic trends in unemployment and inflation. As a result of these updates, the adjusted budget estimates more accurately reflect the projected medical demands of veterans enrolled in the VA health care system.

With the resources requested for 2014 and 2015, VA will provide the highest quality health care services for veterans. VA estimates it will treat 6.5 million patients in 2014 and 6.6 million patients in 2015. Operation Enduring Freedom, Operation Iraqi Freedom and Operation New Dawn (OEF/OIF/OND) veterans are expected to reach 674,754 in 2014 (10.4 percent of the total) and 742,146 in 2015 (11.3 percent of the total).

Medical Services._For Medical Services, the Budget reflects the following appropriation funding: the 2013 enacted advance appropriation of $41.4 billion, augmented by supplemental funding (as provided in P.L. 113–2) and the annualized level provided by the continuing resolution (P.L. 112–175) (see Note below); the 2014 advance appropriation request of $43.7 billion; and the 2015 advance appropriation request of $45.0 billion. This appropriation provides for a comprehensive, integrated health care delivery system that addresses the needs of eligible veterans and beneficiaries in VA medical centers, outpatient clinic facilities, contract hospitals, State homes, and outpatient programs on a fee basis. Hospital and outpatient care is also provided by the private sector for certain dependents and survivors of veterans under the Civilian Health and Medical Programs for the Department of Veterans Affairs (CHAMPVA).

Note._The funding level displayed for 2013 shows the enacted advance appropriation augmented by supplemental funding (as provided in P.L. 113–2) and the annualized level provided by the continuing resolution (P.L. 112–175). The annualized level reflects an additional $1,409 million in funding. Most of this additional funding is an unintended result of the mechanism by which Congress rescinded a portion of the enacted 2012 advance appropriation and appropriated the same amount with two-year availability. The rescission does not recur as a term and condition under the continuing resolution, but the appropriation does. The additional funding of $1,409 million is anticipated to be cancelled upon enactment of either a 2013 full-year continuing resolution or regular appropriation.

Medical Care Collections Fund (MCCF)._VA estimates collections of nearly $3.1 billion in 2014 and nearly $3.2 billion in 2015, representing five percent of available resources in both years. VA has the authority to collect inpatient and outpatient co-payments, medication co-payments, and nursing home co-payments; authority for certain income verification; authority to recover third-party insurance payments from veterans for nonservice-connected conditions; and authority to collect revenue from enhanced use leases. These collections also include those collected from the Compensated Work Therapy Program, Compensation and Living Expenses Program, and the Parking Program.

Ambulatory care._Obligations for 2014 are estimated to be $20,974 million for this health service category which includes funding for ambulatory care in VA hospital-based and community-based clinics. Contract fee care is provided to eligible beneficiaries when VA facilities are not geographically accessible, services are not available at a particular facility, or when care cannot be provided in a timely manner.
Estimated operating levels are:


Outpatient Visits:	2012 actual	2013 est.	2014 est.

Staff	74,309,650	77,271,844	79,949,871
Fee	12,874,997	13,366,815	13,939,209
Total	87,184,647	90,638,659	93,889,080

Inpatient care._Obligations for 2014 are estimated to be $8,719 million. VA delivers inpatient acute care in its hospitals and through inpatient contract care.
Estimated operating levels are:


	2012 actual	2013 est.	2014 est.

Patients Treated	630,952	639,502	644,801

Rehabilitative care._Obligations for 2014 are estimated to be $534 million for the provision of rehabilitative care, including Blind Rehabilitation and Spinal Cord Injury programs. These services include inpatient and outpatient blind and vision rehabilitation programs, adjustment to blindness counseling, patient and family education, and assistive technology. The mission of Spinal Cord Injury and Disorders (SCI/D) Services is to promote the health, independence, quality of life and productivity of individuals with spinal cord injury and disorders through efficient delivery of acute rehabilitation, psychological, social, vocational, medical and surgical care, professional training, as well as patient and family education.
Estimated operating levels are:


	2012 actual	2013 est.	2014 est.

Patients treated	16,091	16,465	16,764

Mental health care._Obligations for 2014 are estimated to be $5,584 million for the inpatient, residential, and outpatient care of veterans with conditions related to mental illness, including alcohol and drug problems. Mental health services and operations ensure the availability of a range of services, from treatment of a variety of common mental health conditions in primary care to more intensive interventions in specialty mental health programs for more severe and persisting mental health conditions. Specialty services such as evidence-based psychotherapies, intensive outpatient programs, residential rehabilitation treatment, and inpatient care are available to meet the range of veterans' needs.
Estimated operating levels are:


	2012 actual	2013 est.	2014 est.

Average daily census	9,212	9,154	8,994
Outpatient Visits/Encounters	11,556,003	12,023,995	12,467,700

Long-term care._Obligations for 2014 are estimated to be $6,522 million for the care of veteran residents in long-term care programs. VA offers a spectrum of geriatric and extended care services to veterans enrolled in its health care system. The spectrum of long-term care services includes non-institutional and institutional services. All VA medical centers provide home- and community-based long-term care programs. The patient-focused approach supports veterans who wish to live safely at home in their own communities for as long as possible. In addition, veterans receive institutional long-term care through one of four venues: VA Community Living Centers (CLCs); Community Nursing Homes; State Veterans Nursing Homes; and State Veterans Home Domiciliaries.
Estimated operating levels are:


	2012 actual	2013 est.	2014 est.

Institutional (ADC)	40,847	41,580	42,466
Non-Institutional Visits/Procedures	11,458,105	13,222,722	14,205,014

Prosthetics care._Obligations for 2014 are estimated to be $2,190 million for veterans. Prosthetic and Sensory Aids Service is an integrated delivery system designed to provide medically prescribed prosthetic and sensory aids, medical devices, assistive aids, repairs and services to eligible disabled veterans to maximize the independence and enhance their quality of life. This includes, but is not limited to, artificial limbs, hearing aids, and home oxygen; items that improve accessibility such as ramps and vehicle modifications, wheelchairs and mobility aids; and devices surgically placed in the veteran, such as stents.

Dental care._Obligations for 2014 are estimated to be $578 million for the treatment of veterans who require dental care. Dental care services are provided to eligible veterans with a "medical condition negatively impacted by poor dentition." These patients may include poorly controlled diabetic patients, patients with head or neck cancer, organ transplant patients and others. Veterans with a 100 percent service-connected disability are eligible for comprehensive dental care as needed. In addition, homeless veterans enrolled in certain residential treatment programs are also eligible for dental treatment.
Estimated operating levels are:


	2012 actual	2013 est.	2014 est.

Dental Procedures	4,089,217	4,267,492	4,436,598

Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) and Other Dependent Programs._Obligations for 2014 are estimated to be $1,460 million for the care of veterans and beneficiaries of these programs. The Veterans Health Care Expansion Act of 1973, Public Law 93–82, authorized VA to provide a health benefits program that shares the cost of medical supplies and services with eligible beneficiaries. The Veterans' Survivor Benefits Improvements Act of 2001, Public Law 107–14, extended CHAMPVA benefits, as a secondary payer to Medicare, to CHAMPVA beneficiaries over age 6. CHAMPVA programs also include Foreign Medical Program (FMP), Spina Bifida Health Care Program, and Children of Women Vietnam Veterans Health Care Program (CWVV). The Veterans Caregivers and Veterans Omnibus Health Services Act of 2010, Public Law 111–163, further expanded CHAMPVA to include primary family caregivers of certain seriously injured Veterans. Eligible primary family caregivers are authorized to receive health care benefits through the existing CHAMPVA Program when the primary family caregiver has no other health care coverage (including Medicare and Medicaid).
Estimated operating levels are:


	2012 actual	2013 est.	2014 est.

Outpatient Workloads	12,691,000	13,706,000	14,802,000

Readjustment Counseling._Obligations for 2014 are estimated to be $203 million. This program provides readjustment counseling services at VA Vet Centers. Vet Centers are community-based counseling centers that provide a wide range of social and psychological services to include: professional readjustment counseling to veterans who have served in a combat zone, military sexual trauma counseling, bereavement counseling for families who experience an active duty death, substance abuse assessments and referral, medical referral, VBA benefits explanation and referral, and employment counseling. Services are also extended to the family members of eligible veterans for issues related to military service and the readjustment of those veterans.
Estimated operating levels are:


	2012 actual	2013 est.	2014 est.


Visits	1,505,000	1,540,000	1,574,000

Quality and timeliness of care._VA's budget request focuses on the Department's priority of providing timely, accessible, and high-quality health care. To achieve this priority, VA has several key measures that provide detail into quality of care. VA measures its impact on population health using the Clinical Practice Guidelines IV and the Prevention Index V to ensure health system actions improve the health of the veteran community. Clinical Practice Guidelines Index IV assesses the progress and results associated with the management of common chronic diseases that impact the health trajectories of Veterans. The Clinical Practice Guidelines Index IV is expected to reach 93% in 2014, with a strategic target of 94%. Prevention Index V measures VA's efforts in preventing illness through measures such as immunization and screening. VA expects the Prevention Index V to reach 94% in 2014, with a strategic target of 95%.


	2012 actual	2013 est.	2014 est.

Prevention Index V	94%	93%	94%
Clinical Practice Guidelines Index IV	94%	92%	93%

Access to medical care._VA examines wait times for completed appointments with the ultimate goal of delivering high quality service at the time wanted and needed by each veteran. In 2014, VA will measure wait times for primary care, specialty care, and mental health appointments for new and established patients. In 2013, VHA updated the methodologies to measure wait times for new and established patient appointments to improve reliability and consistency. Therefore, no targets are set in 2013 and 2014 so that baseline performance can be established.


	2012 actual	2013 est.	2014 est.

Appointment performance measures are provided below:
Percent of new primary care appointments completed within 14 days of the create date for the appointment1	N/Av	TBD	TBD
Percent of established primary care patients with a scheduled appointment within 14 days of the desired date for the appoinment2	N/Av	TBD	TBD
Percent of new specialty care appointments completed within 14 days of the create date of the apppoinment1	N/Av	TBD	TBD
Percent of established specialty care patients with a scheduled appointment within 14 days of the desired date for the appointment2	N/Av	TBD	TBD
Percent of new mental health appointments completed within 14 days of the create date for the appointment1	N/Av	TBD	TBD
Percent of established mental health patients with a scheduled appointment within 14 days of the desired date for the appointment2	N/Av	TBD	TBD


Identification code 36–0160–0–1–703		2012 actual	2013 CR	2014 est.

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	13,831	14,381	14,992
11.3	Other than full-time permanent	287	292	311
11.5	Other personnel compensation	1,595	1,663	1,729

11.9	Total personnel compensation	15,713	16,336	17,032
12.1	Civilian personnel benefits	4,676	4,922	5,310
13.0	Benefits for former personnel	14	14	14
21.0	Employee travel	53	53	53
21.0	Beneficiary travel	860	903	937
21.0	Interagency motor pool payments	19	19	19
21.0	All other	6	6	6
22.0	Transportation of things	11	12	14
23.2	Rental payments to others	3
23.3	Communications, utilities, and miscellaneous charges	316	352	394
24.0	Printing and reproduction	18	18	18
25.2	Other contractual services	4,435	4,823	5,025
25.6	Outpatient dental fees	98	102	107
25.6	Medical and nursing fees	1,604	1,738	1,884
25.6	Community nursing homes	617	662	725
25.6	Contract hospitalization	1,587	1,753	1,937
25.6	Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA)	929	1,019	1,113
26.0	Medical supplies and materials	8,325	8,806	9,368
31.0	Equipment	2,404	1,676	1,077
32.0	Land and structures	6
41.0	Medical grants, subsidies, and contributions	852	975	1,066
41.0	Medical grants to private organizations	310	503	536
92.0	Undistributed - provided by the continuing resolution (P.L.112–175)		1,409

99.0	Direct obligations	42,856	46,101	46,635
99.0	Reimbursable obligations	176	287	200

99.9	Total new obligations	43,032	46,388	46,835


Identification code 36–0160–0–1–703		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	185,531	192,880	199,793
2001	Reimbursable civilian full-time equivalent employment	1,782	1,872	1,872


Identification code 36–0160–2–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Ambulatory care			129

0900	Total new obligations (object class 25.2)			129

	Budgetary Resources:
	Budget authority:
	Appropriations, discretionary:
1121	Appropriations transferred from other accts [36–5287]			129

1160	Appropriation, discretionary (total)			129
1930	Total budgetary resources available			129

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts			129
3020	Outlays (gross)			–71

3050	Unpaid obligations, end of year			58
	Memorandum (non-add) entries:
3200	Obligated balance, end of year			58

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross			129
	Outlays, gross:
4010	Outlays from new discretionary authority			71
4180	Budget authority, net (total)			129
4190	Outlays, net (total)			71

VA is proposing to increase the Department's ability to bill private insurers for care provided to treat nonservice-connected conditions. The proposals would allow VA to be considered as a participating provider for purposes of reimbursement and would allow for disclosure of health care information for billing purposes to be consistent with the use of this information for treatment purposes (subject to all applicable privacy laws and regulations).

For necessary expenses in the administration of the medical, hospital, nursing home, domiciliary, construction, supply, and research activities, as authorized by law; administrative expenses in support of capital policy activities; and administrative and legal expenses of the Department for collecting and recovering amounts owed the Department as authorized under chapter 17 of title 38, United States Code, and the Federal Medical Care Recovery Act (42 U.S.C. 2651 et seq.); [$6,033,000,000]$5,879,700,000, plus reimbursements, shall become available on October 1, [2013]2014, and shall remain available until September 30, [2014]2015: Provided, That, of the amount available under this heading, $100,000,000 shall remain available until September 30, [2015]2016. Note.—This account receives advance appropriations; a full-year 2013 appropriation for this account was enacted in the Consolidated Appropriations Act, 2012 (P.L. 112–74).


Identification code 36–0152–0–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Ambulatory care	2,584	3,029	3,197
0002	Inpatient care	1,037	1,037	1,037
0003	Rehabilitation care	75	75	75
0004	Mental health care	707	707	707
0005	Long-term care	580	580	580
0006	Prosthetics care	155	155	155
0007	Dental care	84	84	84
0008	CHAMPVA and other dependent programs	77	96	108

0091	Total operating expenses	5,299	5,763	5,943
0101	Ambulatory care	44	42	43
0102	Inpatient care	17	17	17
0103	Rehabilitation care	1	1	1
0104	Mental health care	13	13	13
0105	Long-term care	11	11	11
0106	Prosthetics care	4	4	4
0107	Dental care	1	1	1
0110	Provided by the continuing resolution (P.L. 112–175)		101

0191	Total capital investment	91	190	90

0293	Total direct program	5,390	5,953	6,033

0799	Total direct obligations	5,390	5,953	6,033
0801	Reimbursable program activity	37	78	40

0900	Total new obligations	5,427	6,031	6,073

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	103	106
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	100	101	100
1120	Appropriations transferred to other accts [36–0169]	–24
1120	Appropriations transferred to other accts [36–0160]	–56
1120	Appropriations transferred to other accts [36–0165]	–50

1160	Appropriation, discretionary (total)	–30	101	100
	Advance appropriations, discretionary:
1170	Advance appropriation	5,535	5,746	6,033
1173	Advance appropriations permanently reduced	–100		–100

1180	Advanced appropriation, discretionary (total)	5,435	5,746	5,933
	Spending authority from offsetting collections, discretionary:
1700	Collected	35	78	40
1701	Change in uncollected payments, Federal sources	1

1750	Spending auth from offsetting collections, disc (total)	36	78	40
1900	Budget authority (total)	5,441	5,925	6,073
1930	Total budgetary resources available	5,544	6,031	6,073
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–11
1941	Unexpired unobligated balance, end of year	106

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	897	897	1,222
3010	Obligations incurred, unexpired accounts	5,427	6,031	6,073
3011	Obligations incurred, expired accounts	–101
3020	Outlays (gross)	–5,326	–5,706	–5,955

3050	Unpaid obligations, end of year	897	1,222	1,340
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–3	–1	–1
3070	Change in uncollected pymts, Fed sources, unexpired	–1
3071	Change in uncollected pymts, Fed sources, expired	3

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	894	896	1,221
3200	Obligated balance, end of year	896	1,221	1,339

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	5,441	5,925	6,073
	Outlays, gross:
4010	Outlays from new discretionary authority	4,642	5,192	5,384
4011	Outlays from discretionary balances	684	514	571

4020	Outlays, gross (total)	5,326	5,706	5,955
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–34	–78	–40
4033	Non-Federal sources	–4

4040	Offsets against gross budget authority and outlays (total)	–38	–78	–40
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–1
4052	Offsetting collections credited to expired accounts	3

4060	Additional offsets against budget authority only (total)	2

4070	Budget authority, net (discretionary)	5,405	5,847	6,033
4080	Outlays, net (discretionary)	5,288	5,628	5,915
4180	Budget authority, net (total)	5,405	5,847	6,033
4190	Outlays, net (total)	5,288	5,628	5,915

For 2015, the Budget requests $5.9 billion in advance appropriations for Medical Support and Compliance. This request for advance appropriations fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans.

For Medical Support and Compliance, the Budget reflects the following appropriation funding: the 2013 enacted advance appropriation of $5.7 billion, augmented by the annualized level provided by the continuing resolution (P.L. 112–175) (see Note below); the 2014 appropriation request of $6.0 billion; and the 2015 advance appropriation request of $5.9 billion. The Medical Support and Compliance appropriation finances the expenses of management, security, and administration of the VA health care system through the operation of VA medical centers, other facilities, Veterans Integrated Service Network offices and facility director offices, chief of staff operations, quality of care oversight, legal services, billing and coding activities, procurement, financial management, and human resource management.

Note._The funding level displayed for 2013 shows the enacted advance appropriation augmented by the annualized level provided by the continuing resolution (P.L. 112–175). The annualized level reflects an additional $101 million in funding. Most of this additional funding is an unintended result of the mechanism by which Congress rescinded a portion of the enacted 2012 advance appropriation and appropriated the same amount with two-year availability. The rescission does not recur as a term and condition under the continuing resolution, but the appropriation does. The additional funding of $101 million is anticipated to be cancelled upon enactment of either a 2013 full-year continuing resolution or regular appropriation.


Identification code 36–0152–0–1–703		2012 actual	2013 CR	2014 est.

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	2,669	2,743	2,856
11.3	Other than full-time permanent	55	54	59
11.5	Other personnel compensation	308	318	330

11.9	Total personnel compensation	3,032	3,115	3,245
12.1	Civilian personnel benefits	938	981	1,033
13.0	Benefits for former personnel	5	5	5
21.0	Employee travel	63	63	63
21.0	All other	5	5	5
22.0	Transportation of things	11	12	12
23.3	Communications, utilities, and miscellaneous charges	118	125	135
24.0	Printing and reproduction	14	15	15
25.2	Other contractual services	1,010	1,351	1,328
25.6	Medical and nursing fees	5
26.0	Medical supplies and materials	97	90	102
26.0	Provisions	2
31.0	Equipment	89	90	90
32.0	Land and structures	1
92.0	Undistributed - provided by the continuing resolution (P.L. 112–175)		101

99.0	Direct obligations	5,390	5,953	6,033
99.0	Reimbursable obligations	37	78	40

99.9	Total new obligations	5,427	6,031	6,073


Identification code 36–0152–0–1–703		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	46,190	47,735	49,060
2001	Reimbursable civilian full-time equivalent employment	831	869	869


Identification code 36–0165–0–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	DOD-VA health care sharing incentive fund	58	94	94

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	189	263	199
1021	Recoveries of prior year unpaid obligations	2

1050	Unobligated balance (total)	191	263	199
	Budget authority:
	Appropriations, discretionary:
1121	Transferred from VA account [36–0160]	15	15	15
1121	Transferred from DOD account [97–0130]	65	15	15
1121	Transferred from VA account [36–0152]	50

1160	Appropriation, discretionary (total)	130	30	30
1930	Total budgetary resources available	321	293	229
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	263	199	135

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	42	37	1
3010	Obligations incurred, unexpired accounts	58	94	94
3020	Outlays (gross)	–61	–130	–80
3040	Recoveries of prior year unpaid obligations, unexpired	–2

3050	Unpaid obligations, end of year	37	1	15
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	42	37	1
3200	Obligated balance, end of year	37	1	15

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	130	30	30
	Outlays, gross:
4011	Outlays from discretionary balances	61	130	80
4180	Budget authority, net (total)	130	30	30
4190	Outlays, net (total)	61	130	80

The purpose of the Department of Defense-Veterans Affairs Health Care Sharing Incentive Fund, often referred to as the Joint Incentive Fund (JIF), is to enable the Departments to carry out a program to identify and provide incentives to implement creative sharing initiatives at the facility, intra-regional and nationwide levels. The JIF promotes collaboration and new approaches to problem solving to enable the Departments to improve the coordination of health care services. The Departments have established the fund and developed processes and criteria to solicit and select projects. Section 721 of the 2003 National Defense Authorization Act, Public Law 107–314, established the fund and requires VA and Department of Defense to establish a joint incentive program. In 2014, each Secretary shall contribute a minimum of $15 million to the fund after the appropriation is enacted.


Identification code 36–0165–0–1–703		2012 actual	2013 CR	2014 est.

	Direct obligations:
11.1	Personnel compensation: Full-time permanent	10	15	15
12.1	Civilian personnel benefits		3	3
25.1	Advisory and assistance services	43	58	58
26.0	Supplies and materials	1	6	6
31.0	Equipment	2	9	9
32.0	Land and structures	2	3	3

99.9	Total new obligations	58	94	94


Identification code 36–0165–0–1–703		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	151	225	250

For necessary expenses for the maintenance and operation of hospitals, nursing homes, domiciliary facilities, and other necessary facilities of the Veterans Health Administration; for administrative expenses in support of planning, design, project management, real property acquisition and disposition, construction, and renovation of any facility under the jurisdiction or for the use of the Department; for oversight, engineering, and architectural activities not charged to project costs; for repairing, altering, improving, or providing facilities in the several hospitals and homes under the jurisdiction of the Department, not otherwise provided for, either by contract or by the hire of temporary employees and purchase of materials; for leases of facilities; and for laundry services, [$4,872,000,000]$4,739,000,000, plus reimbursements, shall become available on October 1, [2013]2014, and shall remain available until September 30, [2014]2015: Provided, That, of the amount made available under this heading, $250,000,000 shall remain available until September 30, [2015]2016. Note.—This account receives advance appropriations; a full-year 2013 appropriation for this account was enacted in the Consolidated Appropriations Act, 2012 (P.L. 112–74). The amounts included for 2013 also reflect the annualized level provided by the Continuing Appropriations Resolution, 2013 (P.L. 112–175) as well as amounts from P.L. 113–2, the Disaster Relief Appropriations Act, 2013.


Identification code 36–0162–0–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Ambulatory care	1,701	1,942	1,900
0002	Inpatient care	712	712	712
0003	Rehabilitation care	52	52	52
0004	Mental health care	499	499	499
0005	Long-term care	390	390	390
0006	Prosthetics care	123	123	123
0007	Dental care	59	59	59
0008	CHAMPVA and other dependent programs	5	6	6
0009	Readjustment counseling	25	25	25

0091	Total operating expenses	3,566	3,808	3,766
0101	Ambulatory care	850	781	514
0102	Inpatient care	402	370	244
0103	Rehabilitation care	27	25	17
0104	Mental health care	282	259	171
0105	Long-term care	220	202	133
0106	Prosthetics care	10	9	6
0107	Dental care	32	29	19
0109	Readjustment counseling	3	3	2
0110	Provided by the continuing resolution (P.L. 112–175)		252

0191	Total capital investment	1,826	1,930	1,106

0799	Total direct obligations	5,392	5,738	4,872
0801	Reimbursable program	17	43	25

0900	Total new obligations	5,409	5,781	4,897

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	43	39
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	250	258	250
1120	Appropriations transferred to other accts [36–0169]	–37

1160	Appropriation, discretionary (total)	213	258	250
	Advance appropriations, discretionary:
1170	Advance appropriation	5,426	5,441	4,872
1173	Advance appropriations permanently reduced	–250		–250

1180	Advanced appropriation, discretionary (total)	5,176	5,441	4,622
	Spending authority from offsetting collections, discretionary:
1700	Collected	18	43	25

1750	Spending auth from offsetting collections, disc (total)	18	43	25
1900	Budget authority (total)	5,407	5,742	4,897
1930	Total budgetary resources available	5,450	5,781	4,897
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–2
1941	Unexpired unobligated balance, end of year	39

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	3,318	3,247	3,702
3010	Obligations incurred, unexpired accounts	5,409	5,781	4,897
3011	Obligations incurred, expired accounts	–20
3020	Outlays (gross)	–5,460	–5,326	–4,899

3050	Unpaid obligations, end of year	3,247	3,702	3,700
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	3,318	3,247	3,702
3200	Obligated balance, end of year	3,247	3,702	3,700

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	5,407	5,742	4,897
	Outlays, gross:
4010	Outlays from new discretionary authority	3,358	4,165	3,666
4011	Outlays from discretionary balances	2,102	1,161	1,233

4020	Outlays, gross (total)	5,460	5,326	4,899
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–6	–16	–16
4033	Non-Federal sources	–12	–27	–9

4040	Offsets against gross budget authority and outlays (total)	–18	–43	–25

4070	Budget authority, net (discretionary)	5,389	5,699	4,872
4080	Outlays, net (discretionary)	5,442	5,283	4,874
4180	Budget authority, net (total)	5,389	5,699	4,872
4190	Outlays, net (total)	5,442	5,283	4,874

For 2015, the Budget requests advance appropriations of $4.7 billion for Medical Facilities. This request for advance appropriations fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans.

For Medical Facilities, the Budget reflects the following appropriation funding: the 2013 enacted advance appropriation of $5.4 billion, augmented by supplemental funding (as provided in P.L. 113–2) and the annualized level provided by the continuing resolution (P.L. 112–175) (see Note below); the 2014 appropriation request of $4.9 billion; and the 2015 advance appropriation request of $4.7 billion. Medical Facilities provides for the operations and maintenance of the capital infrastructure required to provide health care to the Nation's veterans. These costs include utilities, engineering, capital planning, leases, laundry services, grounds maintenance, trash removal, housekeeping, fire protection, pest management, facility repair, and property disposition and acquisition.

Note._The funding level displayed for 2013 shows the enacted advance appropriation augmented by supplemental funding (as provided in P.L. 113–2) and the annualized level provided by the continuing resolution (P.L. 112–175). The annualized level reflects an additional $252 million in funding. Most of this additional funding is an unintended result of the mechanism by which Congress rescinded a portion of the enacted 2012 advance appropriation and appropriated the same amount with two-year availability. The rescission does not recur as a term and condition under the continuing resolution, but the appropriation does. The additional funding of $252 million is anticipated to be cancelled upon enactment of either a 2013 full-year continuing resolution or regular appropriation.


Identification code 36–0162–0–1–703		2012 actual	2013 CR	2014 est.

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	1,052	1,081	931
11.3	Other than full-time permanent	22	21	22
11.5	Other personnel compensation	122	126	132

11.9	Total personnel compensation	1,196	1,228	1,085
12.1	Civilian personnel benefits	390	408	389
13.0	Benefits for former personnel	2	2	2
21.0	Employee travel	6	6	8
21.0	All other	27	27	26
22.0	Transportation of things	15	16	17
23.1	Rental payments to GSA	26	27	26
23.2	Rental payments to others	414	516	509
23.3	Communications, utilities, and miscellaneous charges	527	536	573
25.2	Other contractual services	648	717	888
26.0	Medical supplies and materials	315	325	372
31.0	Equipment	127	135	175
32.0	Medical land and structures	1,699	1,543	802
92.0	Undistributed - provided by the continuing resolution (P.L. 112–175)		252

99.0	Direct obligations	5,392	5,738	4,872
99.0	Reimbursable obligations	17	43	25

99.9	Total new obligations	5,409	5,781	4,897


Identification code 36–0162–0–1–703		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	22,843	23,678	23,224
2001	Reimbursable civilian full-time equivalent employment	478	490	490

For necessary expenses in carrying out programs of medical and prosthetic research and development as authorized by chapter 73 of title 38, United States Code, [$582,674,000]$585,664,000, plus reimbursements, shall remain available until September 30, [2014]2015. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0161–0–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Bio-medical laboratory science research	270	286	271
0002	Rehabilitation research	85	101	95
0003	Health services research	80	96	90
0004	Clinical science research	96	127	116

0091	Total operating expenses	531	610	572
0101	Bio-medical laboratory science research	12	15	12
0102	Rehabilitation research	3	3	3
0103	Health services research	1	1	1
0104	Clinical science research	3	3	3

0191	Total capital investment	19	22	19

0799	Total direct obligations	550	632	591
0801	Reimbursable program	30	35	35

0900	Total new obligations	580	667	626

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	72	103	56
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	581	585	586

1160	Appropriation, discretionary (total)	581	585	586
	Spending authority from offsetting collections, discretionary:
1700	Collected	31	35	35

1750	Spending auth from offsetting collections, disc (total)	31	35	35
1900	Budget authority (total)	612	620	621
1930	Total budgetary resources available	684	723	677
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–1
1941	Unexpired unobligated balance, end of year	103	56	51

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	253	211	268
3010	Obligations incurred, unexpired accounts	580	667	626
3011	Obligations incurred, expired accounts	–7
3020	Outlays (gross)	–615	–610	–611

3050	Unpaid obligations, end of year	211	268	283
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	253	211	268
3200	Obligated balance, end of year	211	268	283

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	612	620	621
	Outlays, gross:
4010	Outlays from new discretionary authority	363	441	442
4011	Outlays from discretionary balances	252	169	169

4020	Outlays, gross (total)	615	610	611
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–19	–35	–35
4033	Non-Federal sources	–12

4040	Offsets against gross budget authority and outlays (total)	–31	–35	–35

4070	Budget authority, net (discretionary)	581	585	586
4080	Outlays, net (discretionary)	584	575	576
4180	Budget authority, net (total)	581	585	586
4190	Outlays, net (total)	584	575	576

For 2014, the total budgetary resources of $1.9 billion is comprised of $586 million in direct appropriations, $586 million in medical care support, and $710 million in Federal and private sector grants. The research program will support 3,491 full time equivalents through direct appropriation.

This account is an intramural program that has had outstanding success performing research that has led to critical clinical achievements that improve the health and quality of life for veterans and the Nation. VA is at the forefront of producing new transformational approaches and technologies for preventing, diagnosing, and treating disease. VA research transforms medicine by engaging veterans as research volunteers and utilizing the results of that research in clinical care. Through technology, advancements, innovations, and information, research helps transform VA's health care into a leading example of medicine in the 21st Century.

High-priority research programs in 2014 will emphasize the critical needs of our newest veterans, specifically those from Operation Enduring Freedom, Operation Iraqi Freedom, and Operation New Dawn (OEF)/(OIF)/(OND), while continuing to address the special and unique health care needs of all veterans. In reflecting VA's commitment to maintain a research program supporting the world-class medical care our veterans deserve, VA research will increase its emphasis on critical areas that will impact VA for years to come: pain, traumatic brain injury, military occupational exposures, post-traumatic stress disorder (PTSD), suicide, patient centered care, complementary/alternative medicine, health care efficiency, women veterans, and homelessness.

Homelessness is a top priority for VA, and research will focus on interventions, risk factors and health care usage patterns in an effort to eliminate homelessness. Access to care is closely related to homelessness, and one of the critical missions of VA research is to identify system-wide gaps in veterans' health care. VA research has demonstrated an explicit focus on access to care as a component of validating the quality of care in all VA health care services, organizational structures, and mechanisms for delivering care. Current studies address new telemedicine and telehealth initiatives, community based outpatient clinics (CBOCs), collaborative care models, access for OEF/OIF/OND veterans, and access to specialized care such as VA rehabilitation services.

Emphasis will also be placed on personalized medicine where using information on a patients' genetic make-up can lead to a more tailored, precise, and effective level of care. The Million Veteran Program (MVP), with the goal of collecting one million genetic samples, will continue to be a significant undertaking in 2014 as VA investigates whether genetic influences in disease and/or responses to medications can be used to further advance personalized care with the ultimate goal to develop an evidence base for treatments that are optimized to each veteran's genetic makeup. Protocols are under development to use information from MVP to clarify biological pathways associated with PTSD; other efforts are targeting schizophrenia, bipolar disorder, and amyotrophic lateral sclerosis (Lou Gehrig's disease).

The reach and scope of VA research is further expanded by collaborations with other Federal agencies, academic medical centers, nonprofit organizations, and commercial entities nationwide. Through VA's academic affiliations, as well as collaborations with other Federal agencies, VA research is fully integrated with the larger biomedical research community.

Veterans' health issues are addressed comprehensively in the following four program divisions and the medical care research support required for these programs:

Biomedical laboratory._Supports preclinical research to understand life processes from a molecular, genomic, and physiological level in regard to diseases affecting veterans.

Clinical science._Administers investigations (i.e., human subject research such as drug, surgical, single subject, pilot, and multi-center cooperative studies. as well as feasibility trials) aimed at instituting new, more effective clinical care.

Health services._Supports studies to identify and promote effective and efficient strategies to improve the delivery of health care to veterans.

Rehabilitation._Develops novel approaches to restoring veterans with traumatic amputation, central nervous system injuries, loss of sight and/or hearing, or other physical and cognitive impairments to full and productive lives.
VA's Medical and Prosthetic Research programs are included in the Federal Research and Development (R&D) budget.


	2012 actual	2013 est.	2014 est.

Medical and prosthetic research appropriation	581	585	586
Federal resources (includes VA Medical Care support funding)	1,096	1,100	1,101

Other non-federal resources	195	195	195


Total program resources	1,872	1,880	1,882


Identification code 36–0161–0–1–703		2012 actual	2013 CR	2014 est.

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	171	187	186
11.3	Other than full-time permanent	11	15	15
11.5	Other personnel compensation	33	40	40

11.9	Total personnel compensation	215	242	241
12.1	Civilian personnel benefits	80	85	86
21.0	Employee travel	6	6	5
23.1	Rental payments to GSA	2	3	3
23.3	Communications, utilities, and miscellaneous charges	1	3	3
24.0	Printing and reproduction	1	1	1
25.2	Other services from non-Federal sources	189	206	181
26.0	Supplies and materials	40	36	34
31.0	Equipment	16	50	37

99.0	Direct obligations	550	632	591
99.0	Reimbursable obligations	30	35	35

99.9	Total new obligations	580	667	626


Identification code 36–0161–0–1–703		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	3,015	3,045	3,010
2001	Reimbursable civilian full-time equivalent employment	481	481	481


Identification code 36–0169–0–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Direct program activity	370
0801	Reimbursable program activity	9

0900	Total new obligations	379

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	2	8	8
	Budget authority:
	Appropriations, discretionary:
1121	Appropriations transferred from other accts [36–0162]	37
1121	Appropriations transferred from other accts [36–0152]	24
1121	Appropriations transferred from other accts [36–0160]	173
1121	Appropriations transferred from other accts [36–0167]	7
1121	Appropriations transferred from other accts [97–0130]	119
1121	Appropriations transferred from other accts [36–5287]	16

1160	Appropriation, discretionary (total)	376
	Spending authority from offsetting collections, discretionary:
1700	Collected	9

1750	Spending auth from offsetting collections, disc (total)	9
1900	Budget authority (total)	385
1930	Total budgetary resources available	387	8	8
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	8	8	8

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	37	65	30
3010	Obligations incurred, unexpired accounts	379
3020	Outlays (gross)	–351	–35	–4

3050	Unpaid obligations, end of year	65	30	26
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	37	65	30
3200	Obligated balance, end of year	65	30	26

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	385
	Outlays, gross:
4010	Outlays from new discretionary authority	317
4011	Outlays from discretionary balances	34	35	4

4020	Outlays, gross (total)	351	35	4
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–7
4033	Non-Federal sources	–2

4040	Offsets against gross budget authority and outlays (total)	–9

4070	Budget authority, net (discretionary)	376
4080	Outlays, net (discretionary)	342	35	4
4180	Budget authority, net (total)	376
4190	Outlays, net (total)	342	35	4

The Department of Veterans Affairs (VA) and the Department of Defense (DOD) intend to contribute 2013 and 2014 funding to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 111–84, the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. Specifically, VA and DOD anticipate transferring a total of $383 million ($247.4 million from VA and $135.6 million from DOD) to the Joint Fund for 2013, as authorized by the Continuing Appropriations Resolution, 2013 (P.L. 112–175). In 2013, VA expects to transfer funds from the Medical Services, Medical Support and Compliance, Medical Facilities, and Information Technology Systems accounts, while DOD expects to transfer funds from the Defense Health Program account. VA and DOD also expect to transfer 2014 funds from these accounts to support FHCC operations. VA and DOD anticipate supporting over 2,000 full time equivalent employees in both 2013 and 2014.


Identification code 36–0169–0–1–703		2012 actual	2013 CR	2014 est.

	Direct obligations:
11.1	Personnel compensation: Full-time permanent	160
12.1	Civilian personnel benefits	45
25.1	Advisory and assistance services	53
26.0	Supplies and materials	71
31.0	Equipment	13
32.0	Land and structures	28

99.0	Direct obligations	370
99.0	Reimbursable obligations	9

99.9	Total new obligations	379


Identification code 36–0169–0–1–703		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	1,957


Identification code 36–5287–0–2–703		2012 actual	2013 CR	2014 est.

	Budgetary Resources:
	Budget authority:
	Appropriations, discretionary:
1101	Appropriation (special or trust fund)	2,830	2,841	2,935
1120	Appropriations transferred to other accts [36–0160]	–2,814	–2,841	–2,935
1120	Appropriations transferred to other accts [36–0169]	–16

VA has the authority to collect co-payments which are deposited into the Medical Care Collections Fund (MCCF) receipt account. As allowed by the provisions of the appropriations Act, these receipts are transferred to the Medical Services appropriation and the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund (Joint Demonstration Fund) where they remain available until expended for the purposes of this account. In 2012, $2.8 billion was collected in the MCCF receipt account and transferred to the Medical Services appropriation and Joint Demonstration Fund to provide health care to our veterans. These collections consist of co-payments from veterans for inpatient, outpatient, and nursing home care, and prescribed medications; third-party insurance payments from veterans for nonservice-connected conditions; and collections from enhanced-use leases, the Compensated Work Therapy Program, Compensation and Living Expensed Program, and the Parking Program.


Identification code 36–5287–2–2–703		2012 actual	2013 CR	2014 est.

	Budgetary Resources:
	Budget authority:
	Appropriations, discretionary:
1101	Appropriation (special or trust fund)			129
1120	Appropriations transferred to other accts [36–0160]			–129


Identification code 36–4014–0–3–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0801	Reimbursable operating expenses	219	245	273
0802	Reimbursable direct operations	114	167	171
0810	Reimbursable capital investment: Sales program: Purchase of equipment and leasehold	18	21	1

0900	Total new obligations	351	433	445

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	2	16	21
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	365	435	447
1801	Change in uncollected payments, Federal sources		3	3

1850	Spending auth from offsetting collections, mand (total)	365	438	450
1930	Total budgetary resources available	367	454	471
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	16	21	26

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	4	11	6
3010	Obligations incurred, unexpired accounts	351	433	445
3020	Outlays (gross)	–344	–438	–450

3050	Unpaid obligations, end of year	11	6	1
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–3	–3	–6
3070	Change in uncollected pymts, Fed sources, unexpired		–3	–3

3090	Uncollected pymts, Fed sources, end of year	–3	–6	–9
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1	8
3200	Obligated balance, end of year	8		–8

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	365	438	450
	Outlays, gross:
4100	Outlays from new mandatory authority	338	433	445
4101	Outlays from mandatory balances	6	5	5

4110	Outlays, gross (total)	344	438	450
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources		–1	–1
4123	Non-Federal sources	–365	–434	–446

4130	Offsets against gross budget authority and outlays (total)	–365	–435	–447
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired		–3	–3
4170	Outlays, net (mandatory)	–21	3	3
4190	Outlays, net (total)	–21	3	3

The Veterans Canteen Service was established to furnish, at reasonable prices, meals, merchandise, and services necessary for the comfort and well-being of veterans in VA medical facilities.


Identification code 36–4014–0–3–705		2012 actual	2013 CR	2014 est.

	Reimbursable obligations:
	Personnel compensation:
11.1	Full-time permanent	136	139	143
11.3	Other than full-time permanent	1	1	1

11.9	Total personnel compensation	137	140	144
12.1	Civilian personnel benefits	3	4	5
21.0	Travel and transportation of persons	4	5	4
25.2	Other services from non-Federal sources	6	6	6
26.0	Supplies and materials	200	257	285
31.0	Equipment	1	21	1

99.9	Total new obligations	351	433	445


Identification code 36–4014–0–3–705		2012 actual	2013 CR	2014 est.

2001	Reimbursable civilian full-time equivalent employment	3,294	3,500	3,550


Identification code 36–4026–0–3–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0801	Operating expenses	244	285	298

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1		6	6
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	250	285	298

1850	Spending auth from offsetting collections, mand (total)	250	285	298
1930	Total budgetary resources available	250	291	304
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	6	6	6

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	6
3010	Obligations incurred, unexpired accounts	244	285	298
3020	Outlays (gross)	–250	–285	–298
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	6

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	250	285	298
	Outlays, gross:
4100	Outlays from new mandatory authority	244	285	298
4101	Outlays from mandatory balances	6

4110	Outlays, gross (total)	250	285	298
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4123	Non-Federal sources	–250	–285	–298

These nonprofit corporations provide a flexible funding mechanism for the conduct of approved research at Department of Veterans Affairs medical centers. These organizations will derive funds to operate various research activities from Federal and non-Federal sources. No appropriation is required to support these activities.


Identification code 36–4026–0–3–703		2012 actual	2013 CR	2014 est.

	Reimbursable obligations:
21.0	Travel and transportation of persons	7	9	9
25.2	Other services from non-Federal sources	211	245	256
26.0	Supplies and materials	18	22	24
31.0	Equipment	8	9	9

99.9	Total new obligations	244	285	298

Trust Funds


Identification code 36–8180–0–7–705		2012 actual	2013 CR	2014 est.

0100	Balance, start of year			3
	Receipts:
0220	General Post Fund, National Homes, Deposits	24	28	29
0240	General Post Fund, National Homes, Interest on Investments	2	2	2

0299	Total receipts and collections	26	30	31

0400	Total: Balances and collections	26	30	34
	Appropriations:
0500	General Post Fund, National Homes	–26	–27	–28

0799	Balance, end of year		3	6


Identification code 36–8180–0–7–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Religious, recreational, and entertainment activities	23	23	24
0003	Therapeutic residence maintenance		1	1

0900	Total new obligations	23	24	25

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	80	83	86
	Budget authority:
	Appropriations, mandatory:
1201	Appropriation (special or trust fund)	26	27	28

1260	Appropriations, mandatory (total)	26	27	28
1930	Total budgetary resources available	106	110	114
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	83	86	89

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	4	3	2
3010	Obligations incurred, unexpired accounts	23	24	25
3020	Outlays (gross)	–24	–25	–26

3050	Unpaid obligations, end of year	3	2	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	4	3	2
3200	Obligated balance, end of year	3	2	1

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	26	27	28
	Outlays, gross:
4100	Outlays from new mandatory authority		24	25
4101	Outlays from mandatory balances	24	1	1

4110	Outlays, gross (total)	24	25	26
4180	Budget authority, net (total)	26	27	28
4190	Outlays, net (total)	24	25	26

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	81	63	45
5001	Total investments, EOY: Federal securities: Par value	63	45	25

This fund consists of gifts, bequests, and proceeds from the sale of property left in the care of the facilities by former beneficiaries; patients' fund balances; and proceeds from the sale of effects of beneficiaries who die leaving no heirs or without having otherwise disposed of their estate. Such funds are used to promote the comfort and welfare of veterans at hospitals, nursing homes, and domiciliaries where no general appropriation is available. Public Law 102–54 authorizes compensation work therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund. (38 U.S.C. chs. 83 and 85.)


Identification code 36–8180–0–7–705		2012 actual	2013 CR	2014 est.

	Direct obligations:
25.2	Other services from non-Federal sources	9	9	9
26.0	Supplies and materials	12	13	13
31.0	Equipment	2	2	2
32.0	Land and structures			1

99.9	Total new obligations	23	24	25

Federal Funds

For the payment of compensation benefits to or on behalf of veterans and a pilot program for disability examinations as authorized by section 107 and chapters 11, 13, 18, 51, 53, 55, and 61 of title 38, United States Code; pension benefits to or on behalf of veterans as authorized by chapters 15, 51, 53, 55, and 61 of title 38, United States Code; and burial benefits, the Reinstated Entitlement Program for Survivors, emergency and other officers' retirement pay, adjusted-service credits and certificates, payment of premiums due on commercial life insurance policies guaranteed under the provisions of title IV of the Servicemembers Civil Relief Act (50 U.S.C. App. 541 et seq.) and for other benefits as authorized by sections 107, 1312, 1977, and 2106, and chapters 23, 51, 53, 55, and 61 of title 38, United States Code, [$61,741,232,000]$71,248,171,000, to remain available until expended: Provided, That not to exceed [$9,204,000]$9,232,000 of the amount appropriated under this heading shall be reimbursed to "General operating expenses, Veterans Benefits Administration'', "Medical support and compliance'', and "Information technology systems'' for necessary expenses in implementing the provisions of chapters 51, 53, and 55 of title 38, United States Code, the funding source for which is specifically provided as the "Compensation and pensions'' appropriation: Provided further, That such sums as may be earned on an actual qualifying patient basis, shall be reimbursed to "Medical care collections fund'' to augment the funding of individual medical facilities for nursing home care provided to pensioners as authorized. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0102–0–1–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0101	Veterans	48,002	54,536	58,641
0102	Survivors	5,755	6,064	6,432

0191	Compensation sub-total	53,757	60,600	65,073

0200	Other compensation expenses	53,757	60,600	65,073
0201	Chapter 18	21	22	22
0202	Clothing allowance	82	92	99
0203	Misc assistance (EAJ, SAFD)	11	12	12
0204	Medical exam pilot program	206	248	229
0205	OBRA payment to VBA and IT	2	2	2
0206	Reinstated entitlement program for survivors	4	6	4

0291	Total other compensation expenses	326	382	368

0293	Total compensation	54,083	60,982	65,441
0302	Veterans	3,478	3,671	3,849
0303	Survivors	1,414	1,557	1,725

0391	Pensions sub total	4,892	5,228	5,574
0401	Reimbursements to GOE, IT and VHA	25	10	10

0492	Total pensions	4,917	5,238	5,584
0502	Burial allowance	22	30	31
0503	Burial plots	9	17	18
0504	Service-connected deaths	41	49	52
0505	Burial flags	18	20	21
0506	Headstones and markers	62	72	77
0508	Graveliners	4	9	9
0509	Pre-Placed Crypts	11	9	14

0591	Total burial program	167	206	222

0900	Total new obligations (object class 42.0)	59,167	66,426	71,247

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	12,930	5,001
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation	51,238	60,600	71,247
1221	Appropriations transferred from other accts [36–0137]		825

1260	Appropriations, mandatory (total)	51,238	61,425	71,247
1930	Total budgetary resources available	64,168	66,426	71,247
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	5,001

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	278	4,691	4,921
3010	Obligations incurred, unexpired accounts	59,167	66,426	71,247
3020	Outlays (gross)	–54,754	–66,196	–71,003

3050	Unpaid obligations, end of year	4,691	4,921	5,165
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	278	4,691	4,921
3200	Obligated balance, end of year	4,691	4,921	5,165

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	51,238	61,425	71,247
	Outlays, gross:
4100	Outlays from new mandatory authority	41,545	56,503	66,083
4101	Outlays from mandatory balances	13,209	9,693	4,920

4110	Outlays, gross (total)	54,754	66,196	71,003
4180	Budget authority, net (total)	51,238	61,425	71,247
4190	Outlays, net (total)	54,754	66,196	71,003


		2012 actual	2013 CR	2014 est.

Enacted/requested:
	Budget Authority	51,238	61,425	71,247
	Outlays	54,754	66,196	71,003
Legislative proposal, subject to PAYGO:
	Budget Authority			–39
	Outlays			–39
Total:
	Budget Authority	51,238	61,425	71,208
	Outlays	54,754	66,196	70,964


	2012 actual	2013 est	2014 est.

Compensation:
Rating-Related Actions	895,000	1,131,469	1,323,461
Non Rating Actions	332,438	389,349	427,024
Pension:
Rating-Related Actions	100,841	105,548	110,403
Non Rating Actions	489,887	487,041	490,464

This appropriation provides for the payment of compensation, pension, and burial benefits to veterans and survivors.

Compensation is paid to veterans for disabilities incurred in or aggravated during active military service. Dependency and Indemnity Compensation is paid to survivors of servicepersons or veterans whose death occurred while on active duty or as a result of service-connected disabilities. Compensation and vocational rehabilitation is provided to the children of Vietnam veterans who were born with certain birth defects. The Secretary may pay a clothing allowance to each veteran who uses a prescribed medication for a service-connected skin condition or wears a prosthetic or orthopedic appliance (including a wheelchair) which, in the judgment of the Secretary, tends to damage or tear the clothing of such veteran.

(a) payments for claims made pursuant to the provision of the World War Adjusted Compensation Act of 1924, as amended;

(b) a special allowance (38 U.S.C. 1312) to dependents of certain Veterans who died after December 31, 1956, but who were not fully and currently insured under the Social Security Act; and

The appropriation also provides for a program to allow VA to perform income matches for certain compensation recipients.

In accordance with Public Law 97–377, the Reinstated Entitlement Program for Survivors (REPS) program restores Social Security benefits to certain surviving spouses or children of veterans who died of service-connected causes.

Legislation is proposed to provide a cost-of-living adjustment comparable to the annual social security increase to recipients of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments made on January 1, 2014, is expected to be 2.2 percent.


	2012 actual	2013 est	2014 est.

Veterans:
Cases	3,440,255	3,648,314	3,846,018

Average payment per case, per year	$13,953	$14,949	$15,247


Total obligations (in millions)	$48,002	$54,537	$58,641

Survivors:
Cases	348,499	355,226	364,564

Average payment per case, per year	$16,515	$17,070	$17,643


Total obligations (in millions)	$5,755	$6,064	$6,432

Chapter 18:
Children	1,184	1,195	1,206

Average payment per case, per year	$17,736	$18,037	$18,434


Total obligations (in millions)	$21	$22	$22

Clothing allowance:
Number of veterans	110,414	117,092	123,437

Average payment per case, per year	$741	$784	$800


Total obligations (in millions)	$82	$92	$99

Other compensation caseload:
Other compensation caseload:	50	50	50

Equal Access to Justice payments	2,140	2,140	2,140

REPS:
Cases	214	183	181

Average benefit	$20,125	$32,679	$23,085


Obligations (in millions)	$4	$6	$4

Pension benefits may be paid to veterans or their survivors. A veteran's entitlement is based on active duty service of a specific length (normally 90 days or more) during a designated war period, disabilities considered permanent and total, and countable income below established levels. There is no disability requirement for survivor cases or veterans age 65 or older. Income support is provided at established benefit levels.

An automatic annual cost-of-living increase comparable to the annual social security increase is provided for those pensioners in the improved program and to parents receiving dependency and indemnity compensation. The increase, effective with payments made on January 1, 2014, is expected to be 2.2 percent.


	2012 actual	2013 est.	2014 est.

Veterans:
Cases	314,072	313,794	314,706

Average payment per case, per year	$11,077	$11,700	$12,232


Total obligations (in millions)	$3,479	$3,671	$3,849

Survivors:
Cases	203,996	202,448	202,226

Average payment per case, per year	$6,930	$7,689	$8,532


Total obligations (in millions)	$1,414	$1,557	$1,725

Burial benefits provide for: (a) the payment of an allowance of $724 (plus transportation charges where death occurs under VA care) to reimburse, in part, the burial and funeral expense of an eligible deceased veteran; (b) the payment of $724 for a plot allowance where an eligible veteran is not buried in a national cemetery or other cemetery under the jurisdiction of the United States; (c) the payment of a burial allowance up to $2,000 when a veteran dies as a result of a service-connected disability; (d) furnishing a flag to drape the casket of each deceased veteran entitled thereto; (e) furnishing a headstone or marker for the grave of a veteran and, in certain cases, eligible dependents; and (f) authority to provide outer burial receptacles in the National Cemetery Administration.


	2012 actual	2013 est.	2014 est.

Burial allowance	43,994	47,294	49,221
Burial plot	22,826	24,538	25,538
Service-connected deaths	22,295	24,639	26,091
Burial flags	477,942	500,002	500,002
Headstones and markers	352,365	349,171	344,826
Graveliners	26,732	27,814	27,428
Preplaced crypts	16,791	24,000	36,080


Identification code 36–0102–4–1–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0101	Extend round-down of COLA			–42
0506	Expand burial benefits			3

0900	Total new obligations (object class 42.0)			–39

	Budgetary Resources:
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation			–39

1260	Appropriations, mandatory (total)			–39
1930	Total budgetary resources available			–39

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts			–39
3020	Outlays (gross)			39

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross			–39
	Outlays, gross:
4100	Outlays from new mandatory authority			–39
4180	Budget authority, net (total)			–39
4190	Outlays, net (total)			–39

Legislation will be proposed to extend the rounding-down of the Compensation and Dependency and Indemnification Compensation (DIC) cost of living adjustment, expand eligibility for veterans medallion for headstones, allow for Government-furnished headstones, expand authority to provide headstones and markers at tribal veterans cemeteries, provide burial receptacles for certain new casketed gravesites, and cover burial expenses for remains of unclaimed veterans.

For the payment of readjustment and rehabilitation benefits to or on behalf of veterans as authorized by chapters 21, 30, 31, 33, 34, 35, 36, 39, 41, 51, 53, 55, and 61 of title 38, United States Code, and for the payment of benefits under the Veterans Retraining Assistance Program, [$12,607,476,000]$13,135,898,000, to remain available until expended: Provided, That expenses for rehabilitation program services and assistance which the Secretary is authorized to provide under subsection (a) of section 3104 of title 38, United States Code, other than under paragraphs (1), (2), (5), and (11) of that subsection, shall be charged to this account. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0137–0–1–702		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0101	Sons and daughters	393	421	454
0102	Spouses	62	66	70

0191	Total education and training	455	487	524
0201	Vocational rehabilitation training	489	535	574
0202	Subsistence allowance	302	386	439
0203	Automobiles and adaptive equipment	110	117	123
0204	Housing grants	59	128	78
0205	Housing Technology Grants		1	1

0291	Total special assistance to disabled veterans	960	1,167	1,215
0301	Work study	35	39	48
0302	Payments to States	19	19	19
0303	All-volunteer assistance: Basic benefits and all other	9,277	10,337	11,384
0304	Veterans Retraining Assistance Program	6	1,101	498
0305	Tuition Assistance	10	8	7
0306	Licensing and Certification	2	2	2
0307	Reporting fees	11	13	13
0308	Reimbursement to GOE		5	1

0391	Total All-volunteer assistance and other	9,360	11,524	11,972

0799	Total direct obligations	10,775	13,178	13,711
0801	Veterans and servicepersons basic benefits	1	2	1
0802	Veterans and servicepersons supplementary benefits	130	105	106
0803	Chapter 1606 reservists benefits	97	100	97
0804	Chapter 1606 reservists supplementary benefits	60	61	60
0805	Chapter 1607 reservists benefits	77	54	40

0899	Total reimbursable obligations	365	322	304

0900	Total new obligations	11,140	13,500	14,015

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1,221	2,554	575
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation	12,108	12,024	13,136
1220	Appropriations transferred to other accts [36–0102]		–825

1260	Appropriations, mandatory (total)	12,108	11,199	13,136
	Spending authority from offsetting collections, mandatory:
1800	Collected	365	322	304

1850	Spending auth from offsetting collections, mand (total)	365	322	304
1900	Budget authority (total)	12,473	11,521	13,440
1930	Total budgetary resources available	13,694	14,075	14,015
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	2,554	575

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	101	546	585
3010	Obligations incurred, unexpired accounts	11,140	13,500	14,015
3020	Outlays (gross)	–10,695	–13,461	–13,978

3050	Unpaid obligations, end of year	546	585	622
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	101	546	585
3200	Obligated balance, end of year	546	585	622

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	12,473	11,521	13,440
	Outlays, gross:
4100	Outlays from new mandatory authority	9,374	10,361	12,819
4101	Outlays from mandatory balances	1,321	3,100	1,159

4110	Outlays, gross (total)	10,695	13,461	13,978
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–365	–322	–304
4180	Budget authority, net (total)	12,108	11,199	13,136
4190	Outlays, net (total)	10,330	13,139	13,674


		2012 actual	2013 CR	2014 est.

Enacted/requested:
	Budget Authority	12,108	11,199	13,136
	Outlays	10,330	13,139	13,674
Legislative proposal, subject to PAYGO:
	Budget Authority			12
	Outlays			12
Total:
	Budget Authority	12,108	11,199	13,148
	Outlays	10,330	13,139	13,686


	2012 actual	2013 est.	2014 est.

Evaluation and planning	77,944	78,723	79,511
Rehabilitation services	97,471	98,446	99,430
Employment services status	19,470	19,665	19,861
Vocational/educational counseling	24,077	24,318	24,561


	2012 actual	2013 est.	2014 est.

Original claims	493,696	562,800	599,382
Adjustments/supplemental claims	3,028,396	3,457,200	3,681,918

This appropriation finances educational assistance allowances for certain service persons, veterans, and for eligible dependents of those: (a) veterans who died from service-connected causes or have a total and permanent rated service-connected disability; and (b) servicepersons who were captured or missing in action. In addition, certain disabled veterans are provided with vocational rehabilitation, specially adapted housing grants, and automobile grants with the associated approved adaptive equipment. Voluntary contributions by eligible servicepersons and matching contributions provided by the Department of Defense are included in the Post-Vietnam Era Veterans Education Account.

The Post 9–11 GI Bill (Chapter 33)._Public Law 110–252 greatly expanded education benefits beginning on August 1, 2009. Based on length of active duty service and training rate, trainees may be entitled to benefits including: tuition and fees, housing allowance, books and supplies stipend, kickers, and Yellow Ribbon matching payments. Certain active duty members of the Armed Forces may transfer benefits to a spouse or children.

All volunteer force educational assistance (Montgomery GI Bill)._Public Law 98–525, enacted October 19, 1984, established two new educational programs: an assistance program for veterans who enter active duty during the period beginning July 1, 1985; and an assistance program for certain members of the Selected Reserve. Public Law 108–375 established a program to provide educational assistance to members of the reserve components called or ordered to active service in response to a war or national emergency declared by the President or the Congress, in recognition of the sacrifices that those members make in answering the call to duty. The Readjustment Benefit appropriation pays the basic benefit allowance for veterans, except for certain Post-Vietnam Era Veterans Education participants who transferred to the Montgomery GI Bill program. Supplementary educational assistance, Post-Vietnam Era Veterans Education converters, reservists, and the National Call to Service Program are financed by payments from Department of Defense.

Survivors and Dependents Educational Assistance (Chapter 35)._Benefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected disability is rated permanent and total. In addition, dependents of servicepersons missing in action or interred by a hostile foreign government for more than 90 days are also eligible. The following table provides a comparison of trainees and costs for the Dependents Educational Assistance program.
The Veterans Retraining Assistance Program, established under Public Law 112–56, is a program that, from July 1, 2012 through March 31, 2014, provides up to 12 months of retraining assistance to veterans at least 35 years of age but not more than 60 years of age, who are unemployed, received an honorable discharge and have no eligibility remaining for other education benefits. Veterans participating in this program would receive monthly payments equal to the three-year payment rate under the Montgomery GI Bill (MGIB) chapter 30 program.
The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.


	2012 actual	2013 est.	2014 est.

Chapter 33:
Number of trainees	646,302	710,932	764,252

Average cost per trainee	$13,080	$13,628	$14,249


Total cost (in millions)	$8,453	$9,689	$10,890

Chapter 30:
Number of trainees	128,432	96,727	72,870

Average cost per trainee	$7,860	$8,170	$8,866


Total cost (in millions)	$932	$727	$592

Chapter 1606:
Number of trainees	60,393	59,292	54,934

Average cost per trainee	$2,564	$2,682	$2,824


Total cost (in millions)	$155	$159	$155

Chapter 1607:
Number of trainees	19,774	13,336	9,222

Average cost per trainee	$3,893	$4,073	$4,288


Total cost (in millions)	$77	$54	$40

Chapter 35 Sons and Daughters:
Number of trainees	73,102	74,801	76,540

Average cost per trainee (in dollars)	$5,380	$5,628	$5,925


Total cost (in millions)	$393	$421	$454

Chapter 35 Wives and Widow(ers):
Chapter 35 Wives and Widow(ers)	14,605	14,818	15,034

Average cost per trainee (in dollars)	$4,245	$4,438	$4,672


Total cost (in millions)	$62	$66	$70

Veterans Retraining Assistance Program:
Number of trainees	12,251	99,000	54,000

Average cost per trainee	$501	$11,118	$9,231


Total cost (in millions)	$6	$1,101	$498

Vocational Rehabilitation and Employment (Chapter 31)._Servicemembers and veterans with service-connected disabilities receive the assistance necessary to help them prepare for, obtain, and maintain suitable employment. Comprehensive assessments may include interest and aptitude testing as well as specialized assessments such as functional capacity examinations. During the training phase of the program, eligible servicemembers and veterans are provided assistance for necessary training such as tuition, fees, books and supplies at colleges, technical schools and other training programs. A veteran enrolled in training receives a monthly subsistence allowance. Eligible veterans may also receive specialized or adaptive equipment to help them overcome a disability or enable them to compete with non-disabled individuals. At the completion of training, veterans are provided with employment and placement services, including supplies and equipment needed to enter employment, adaptive equipment and workplace accommodations, incentives to employers to reimburse them for hiring and training veterans with disabilities, and two final months of subsistence allowance.


	2012 actual	2013 est.	2014 est.

Chapter 31:
Rehabilitation, Evaluation, Planning and Service cases	28,850	30,287	31,195
Number of trainees	85,431	89,708	92,399

Average cost per trainee (in dollars)	$9,255	$10,268	$10,960


Total cost (in millions)	$791	$921	$1,013

Specially Adapted Housing Grants._Specially adapted housing grants are provided to certain severely disabled veterans. In 2012, the maximum grant amount was $63,870 and is projected to increase, based on a cost of construction index, to $66,538 in 2014. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up to $12,756 in 2012. The maximum grant amount is projected to increase to $13,308 in 2014.

Specially Adapted Housing Assistive Technology Grants._Under the Veterans Benefits Act of 2010, (Public Law 111–275), VA may provide grants of up to $200,000 per fiscal year to individuals or entities for the development of specially adapted housing assistive technologies and limits to $1 million the aggregate amount of such grants VA may award in any fiscal year.

Automobile Grants and Adaptive Equipment._Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance is provided to certain service-disabled veterans and servicepersons toward the purchase price of an automobile. The maximum allowance increased to $18,900 in 2012, under The Veterans Benefits Act of 2010, (Public Law 111–275) and will continue to increase based on the CPI-U. The maximum grant amount is projected to increase to $19,664 in 2014. Adaptive equipment and the maintenance and replacement of such equipment is also provided.


	2012 actual	2013 est.	2014 est.

Housing grants:
Number of housing grants	1,501	3,617	2,469

Average cost per grant	$39,321	$35,336	$31,601


Total cost (in millions)	$59	$128	$78


Number of housing technology grants	0	5	5

Average cost per grant	$0	$200,000	$200,000


Total cost (in millions)	$0	$1	$1

Automobiles or other conveyances:
Number of conveyances	2,511	2,531	2,531

Average benefit	$16,732	$17,067	$17,408


Obligations (in millions)	$42	$43	$44

Adaptive equipment (including maintenance, repair, and installation for automobiles):
Number of items	7,816	7,816	7,816

Average benefit	$8,732	$9,386	$10,088


Obligations (in millions)	$68	$73	$79

Tuition Assistance._Public Law 106–398, enacted October 30, 2000, allows the military services to pay up to 100 percent of tuition and expenses charged by a school for service members. If a service department pays less than 100 percent, a service member eligible for the Montgomery GI Bill Active-duty (MGIB) or the Post 9–11 GI Bill (Chapter 33) can elect to receive VA benefits for all or a portion of the remaining expenses. Public Law 108–454 established a program that provides availability of education benefits for payment for national admissions exams and national exams for credit at institutions of higher education.

The National Exams._The benefit allows VA to reimburse for the fee charged for national tests for admission to institutions of higher learning and national tests providing an opportunity for course credit at institutions of higher learning.

Licensing and Certification Test Payments._Under Public Law 106–419, veterans and other eligible persons may receive up to $2,000 to pay fees required for civilian occupational licensing and certification examinations needed to enter, maintain, or advance in employment in a vocation or profession, effective March 1, 2001.

National Call to Service._The 2003 National Defense Authorization Act directs the Department of Defense to offer an active duty enlistment option of 15 months plus training time to facilitate interest in National Service. Program participants will be given the opportunity to select one of the following incentives: a $5,000 enlistment bonus, repayment of student loans up to $18,000, or one of two education allowances.

Work-Study._Certain veterans, reservists, and dependents pursuing a program of rehabilitation, education or training, who are enrolled as full-time students, can work up to 250 hours per semester, receiving the Federal ($7.25 as of July 24, 2009) or state minimum wage rate, whichever is higher.

Payments to States._State approving agencies are reimbursed for the costs of inspecting, approving, and supervising programs of education and training offered by educational institutions and training establishments in which veterans, dependents, and reservists are enrolled or are about to enter.

Reporting Fees._Reporting fees are paid to education and training institutions to help defray the costs of certifying education enrollment for veterans enrolled in training during a calendar year.


Identification code 36–0137–0–1–702		2012 actual	2013 CR	2014 est.

41.0	Direct obligations: Grants, subsidies, and contributions	10,775	13,178	13,711
99.0	Reimbursable obligations	365	322	304

99.9	Total new obligations	11,140	13,500	14,015


Identification code 36–0137–4–1–702		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0201	Increase funding limitation for contracted counseling			1
0202	Extend round-down of COLA			–1
0203	Extend authorization for work-study activities			1
0204	Improve Housing Grant Program			11

0393	Total Readjustment benefits direct program			12

0900	Total new obligations (object class 41.0)			12

	Budgetary Resources:
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation			12

1260	Appropriations, mandatory (total)			12
1900	Budget authority (total)			12
1930	Total budgetary resources available			12

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts			12
3020	Outlays (gross)			–12

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross			12
	Outlays, gross:
4100	Outlays from new mandatory authority			12
4180	Budget authority, net (total)			12
4190	Outlays, net (total)			12

Legislation will be proposed to: extend rounding-down of education COLA through 2018; extend the pilot expansion of certain Work-study activities; increase the cap on contract vocational rehabilitation counseling; increase the limitation on new independent living cases; exclude temporary residence adaptation (TRA) grants from the specially adapted housing (SAH) grant limit; replace the SAH program's grant limit with limits to grant type; restore eligibility for housing adaptation; provide SAH grants to veterans living with family; provide refunds for the Montgomery GI Bill buy-up program.

For military and naval insurance, national service life insurance, servicemen's indemnities, service-disabled veterans insurance, and veterans mortgage life insurance as authorized by chapters 19 and 21, title 38, United States Code, [$104,600,000]$77,567,000, to remain available until expended. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0120–0–1–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0010	VMLI death claims	23	23	23
0012	Payment to service-disabled veterans insurance	81	86	58

0100	Total direct expenses	104	109	81

0900	Total new obligations	104	109	81

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	1	1
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation	100	105	77

1260	Appropriations, mandatory (total)	100	105	77
	Spending authority from offsetting collections, mandatory:
1800	Collected	4	4	4

1850	Spending auth from offsetting collections, mand (total)	4	4	4
1900	Budget authority (total)	104	109	81
1930	Total budgetary resources available	105	110	82
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1	1	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1	1
3010	Obligations incurred, unexpired accounts	104	109	81
3020	Outlays (gross)	–104	–110	–81

3050	Unpaid obligations, end of year	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1	1
3200	Obligated balance, end of year	1

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	104	109	81
	Outlays, gross:
4100	Outlays from new mandatory authority	104	109	81
4101	Outlays from mandatory balances		1

4110	Outlays, gross (total)	104	110	81
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4123	Non-Federal sources	–4	–4	–4
4180	Budget authority, net (total)	100	105	77
4190	Outlays, net (total)	100	106	77


	2012 actual	2013 est.	2014 est.

Policy service actions	941,142	908,140	874,246
Collections	919,415	844,200	770,600
Disability claims	44,695	58,380	58,310
Insurance awards	247,510	250,260	237,200

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
The insurance business line administers six life insurance programs, including two trust funds, two public enterprise funds, a trust revolving fund, and Veterans' Mortgage Life Insurance (VMLI), and supervises four additional programs for the benefit of servicepersons, veterans, and their beneficiaries through contracts with a commercial company. All programs are operated on a commercial basis, to the extent possible, consistent with all applicable statutes. The insurance appropriation is the supplemental funding mechanism for the following Government life insurance activities: National Service Life Insurance (NSLI); Service-Disabled Veterans Insurance Fund (S-DVI); and Veterans' Mortgage Life Insurance.

National Service Life Insurance._Payments are made to the NSLI fund for certain World War II veterans for: (a) extra hazards of service; (b) gratuitous insurance granted to certain persons unable to apply for National Service Life Insurance; and (c) death claims on policies under the waiver of a premium while the insured was on active duty.

Payment to Service-Disabled Veterans Insurance Fund._Payments are made to the S-DVI fund to supplement the premiums and other receipts of the fund in amounts necessary to pay claims on insurance policies issued to veterans with service-connected disabilities.

Veterans' Mortgage Life Insurance._Payments are made to mortgage holders under this program, which provides mortgage protection life insurance to veterans who have received a grant for specially adapted housing due to severe disabilities. The trend in the number and amount of insurance policies in force appears in the following table.


VMLI Policies	2012 actual	2013 est.	2014 est.

Number of Policies	2,466	2,390	2,390
Amount of Insurance (dollars in millions)	$299	$313	$327


Identification code 36–0120–0–1–701		2012 actual	2013 CR	2014 est.

42.0	Direct obligations: Insurance claims and indemnities	100	105	77
99.0	Reimbursable obligations	4	4	4

99.9	Total new obligations	104	109	81


Identification code 36–1121–0–1–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Filipino veterans equity compensation fund	2	6	6

0900	Total new obligations (object class 42.0)	2	6	6

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	59	57	51
1930	Total budgetary resources available	59	57	51
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	57	51	45

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts	2	6	6
3020	Outlays (gross)	–2	–6	–6

	Budget authority and outlays, net:
	Discretionary:
	Outlays, gross:
4011	Outlays from discretionary balances	2	6	6
4190	Outlays, net (total)	2	6	6

This fund was established under the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act of 2009 (P.L. 110–329), to make payments to eligible persons who served in the Philippines during World War II. Payments were subsequently authorized by Congress in the American Recovery and Reinvestment Act of 2009 (P.L. 111–5). Original funding of $198,000,000 was supplemented by a transfer of $67,000,000 authorized by P.L. 111–212 that remains available until expended. Payments to citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.


Identification code 36–4012–0–3–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0801	Capital investment	20	22	23
0802	Death claims	94	112	124
0803	All other	8	9	9
0804	Payments to GOE and IT	7	7	8

0900	Total new obligations	129	150	164

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	20	44	56
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	153	162	137

1850	Spending auth from offsetting collections, mand (total)	153	162	137
1900	Budget authority (total)	153	162	137
1930	Total budgetary resources available	173	206	193
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	44	56	29

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	14	13	13
3010	Obligations incurred, unexpired accounts	129	150	164
3020	Outlays (gross)	–130	–150	–164

3050	Unpaid obligations, end of year	13	13	13
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	14	13	13
3200	Obligated balance, end of year	13	13	13

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	153	162	137
	Outlays, gross:
4100	Outlays from new mandatory authority	96	93	95
4101	Outlays from mandatory balances	34	57	69

4110	Outlays, gross (total)	130	150	164
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–81	–86	–58
4123	Baseline Program [Interest on loans]	–4	–4	–4
4123	Baseline Program [Premiums Earned]	–51	–55	–58
4123	Baseline Program [Repayments of Loan/Liens]	–17	–17	–17

4130	Offsets against gross budget authority and outlays (total)	–153	–162	–137
4170	Outlays, net (mandatory)	–23	–12	27
4190	Outlays, net (total)	–23	–12	27

The Insurance Act of 1951 established the Service-Disabled Veterans Insurance (S-DVI) program for veterans with service-connected disabilities. S-DVI is open to veterans who separated from the service on or after April 25, 1951. This fund finances the payment of claims on existing life insurance policies and remains open for new issues at standard rates to veterans having service-connected disabilities.

All other._Represents payments to policyholders who surrender their policies for their cash value and hold endowment policies which have matured.

Capital investment._A policyholder may borrow up to 94 percent of the value of his or her policy.

Payments to General Operating Expenses (GOE), Veterans Benefits Administration._Represents the administrative costs of claims processing and account maintenance.
The trend in the number and amount of policies in force is indicated in the following table.


	2012 actual	2013 est.	2014 est.

Number of policies (EOY)	241,224	255,460	268,376
Insurance in force (dollars in millions) (EOY)	$2,499	$2,660	$2,808

Financing._Operations are financed from premiums and other receipts. Additional funds are received by transfer from the Veterans Insurance and Indemnities appropriation, instead of direct appropriations to this fund.

Operating results and financial condition._Since premium and other receipts are insufficient to cover operations, the fund continues to project liabilities in excess of assets. The deficit is expected to reach an estimated $1,240 million by September 30, 2014.


Identification code 36–4012–0–3–701		2012 actual	2013 CR	2014 est.

	Reimbursable obligations:
33.0	Investments and loans	20	21	23
42.0	Insurance claims and indemnities	109	129	141

99.9	Total new obligations	129	150	164


Identification code 36–4010–0–3–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0801	Death claims	32	34	32
0802	Dividends	5	4	3
0803	All other	5	5	5
0804	Capital investment: policy loans	1	1	1

0900	Total new obligations	43	44	41

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	237	212	184
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	19	16	14
1801	Change in uncollected payments, Federal sources	–1

1850	Spending auth from offsetting collections, mand (total)	18	16	14
1930	Total budgetary resources available	255	228	198
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	212	184	157

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	48	44	41
3010	Obligations incurred, unexpired accounts	43	44	41
3020	Outlays (gross)	–47	–47	–45

3050	Unpaid obligations, end of year	44	41	37
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–4	–3	–3
3070	Change in uncollected pymts, Fed sources, unexpired	1

3090	Uncollected pymts, Fed sources, end of year	–3	–3	–3
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	44	41	38
3200	Obligated balance, end of year	41	38	34

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	18	16	14
	Outlays, gross:
4100	Outlays from new mandatory authority	18	16	14
4101	Outlays from mandatory balances	29	31	31

4110	Outlays, gross (total)	47	47	45
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4121	Baseline Program [Fund Earnings]	–14	–12	–10
4123	Baseline Program [Fund Premiums]	–2	–2	–2
4123	Baseline Program [Cash Collections]	–3	–2	–2

4130	Offsets against gross budget authority and outlays (total)	–19	–16	–14
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired	1
4170	Outlays, net (mandatory)	28	31	31
4190	Outlays, net (total)	28	31	31

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	281	253	222
5001	Total investments, EOY: Federal securities: Par value	253	222	191

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund pays claims and administrative costs on participating life insurance policies issued during the period May 1, 1965, through May 2, 1966, under three life insurance programs: (1) service-disabled standard insurance; (2) service-disabled rated insurance; and (3) nonservice-disabled insurance availing disabled World War II and Korean conflict veterans an opportunity to acquire life insurance coverage who were no longer eligible for other government insurance.
Budget program:

All other._This represents resources for the administrative costs of processing claims and maintaining the accounts, and to those policyholders who: (a) surrender their policies for cash value; (b) hold endowment policies which have matured; and (c) have purchased total disability income coverage and subsequently become disabled.

Policy loans made._A policyholder may borrow up to 94 percent of the cash value of his policy at an interest rate adjusted to reflect private sector borrowing costs.

The following table reflects the decrease in the number of policies and the amount of insurance in force:


	2012 actual	2013 est.	2014 est.

Number of policies	23,983	20,673	17,603
Insurance in force (dollars in millions)	$248	$217	$186

Financing._Operations are financed from premiums collected from policyholders and interest on investments. Excess earnings of the fund are distributed to the policyholders in the form of an annual dividend.


Identification code 36–4010–0–3–701		2012 actual	2013 CR	2014 est.

	Reimbursable obligations:
33.0	Investments and loans	1	1	1
42.0	Insurance claims and indemnities	35	37	35
43.0	Interest and dividends	7	6	5

99.9	Total new obligations	43	44	41


Identification code 36–4009–0–3–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0801	Premium payments	803	822	833
0802	Payments to carrier	276	247
0803	Payment to GOE	3	3	3

0900	Total new obligations (object class 41.0)	1,082	1,072	836

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	1	1
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	1,082	1,072	836

1850	Spending auth from offsetting collections, mand (total)	1,082	1,072	836
1930	Total budgetary resources available	1,083	1,073	837
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1	1	1

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts	1,082	1,072	836
3020	Outlays (gross)	–1,082	–1,072	–836

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	1,082	1,072	836
	Outlays, gross:
4100	Outlays from new mandatory authority	1,082	1,072	836
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4123	Non-Federal sources	–1,082	–1,072	–836

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	1	1	1
5001	Total investments, EOY: Federal securities: Par value	1	1	1

This fund finances the payment of group life insurance premiums to private insurance companies under the Servicemembers' Group Life Insurance (SGLI) Act of 1965, as amended. SGLI is a program for Servicemembers on active duty, ready reservists, members of the National Guard, members of the Commissioned Corps of the National Oceanic and Atmospheric Administration and the Public Health Service, cadets and midshipmen of the four service academies, and members of the Reserve Officer Training Corps. SGLI coverage is available in $50,000 increments up to the maximum of $400,000. Veterans' Group Life Insurance (VGLI) is a program of post-separation insurance which allows Servicemembers to convert their SGLI coverage to renewable term insurance. Family Servicemembers' Group Life Insurance (FSGLI) is a program extended to the spouses and dependent children of members insured under the SGLI program. FSGLI provides up to a maximum of $100,000 of insurance coverage for spouses, not to exceed the amount of SGLI the insured member has in force, and $10,000 of free coverage for dependent children. Spousal coverage is issued in increments of $10,000.

The Servicemembers' Group Life Insurance Traumatic Injury Protection Program (TSGLI) became effective December 1, 2005. TSGLI provides for payment between $25,000 and $100,000 (depending on the type of injury) to any member of the uniformed services covered by SGLI who sustains a traumatic injury that results in certain serious losses.


Identification code 36–4009–0–3–701		2012 actual	2013 CR	2014 est.

	Reimbursable obligations:
41.0	Grants, subsidies, and contributions	1,082	1,072	836
99.0	Reimbursable obligations	1,082	1,072	836

For the cost of direct and guaranteed loans, such sums as may be necessary to carry out the program, as authorized by subchapters I through III of chapter 37 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974: Provided further, That during fiscal year [2013]2014, within the resources available, not to exceed $500,000 in gross obligations for direct loans are authorized for specially adapted housing loans.

In addition, for administrative expenses to carry out the direct and guaranteed loan programs, [$157,814,000]$158,430,000.


Identification code 36–1119–0–1–704		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
	Credit program obligations:
0702	Loan guarantee subsidy	66
0705	Reestimates of direct loan subsidy	402	35
0706	Interest on reestimates of direct loan subsidy	327	16
0707	Reestimates of loan guarantee subsidy	689	1,187
0708	Interest on reestimates of loan guarantee subsidy	91	142
0709	Administrative expenses	142	156	158

0900	Total new obligations	1,717	1,536	158

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	59	1
1029	Other balances withdrawn	–43

1050	Unobligated balance (total)	16	1
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	155	156	158

1160	Appropriation, discretionary (total)	155	156	158
	Appropriations, mandatory:
1200	Appropriation	1,560	1,379

1260	Appropriations, mandatory (total)	1,560	1,379
1900	Budget authority (total)	1,715	1,535	158
1930	Total budgetary resources available	1,731	1,536	158
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–13
1941	Unexpired unobligated balance, end of year	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1			1
3010	Obligations incurred, unexpired accounts	1,717	1,536	158
3020	Outlays (gross)	–1,717	–1,535	–158

3050	Unpaid obligations, end of year		1	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year			1
3200	Obligated balance, end of year		1	1

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	155	156	158
	Outlays, gross:
4010	Outlays from new discretionary authority	142	156	158
	Mandatory:
4090	Budget authority, gross	1,560	1,379
	Outlays, gross:
4100	Outlays from new mandatory authority	1,560	1,379
4101	Outlays from mandatory balances	15

4110	Outlays, gross (total)	1,575	1,379
4180	Budget authority, net (total)	1,715	1,535	158
4190	Outlays, net (total)	1,717	1,535	158

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)


Identification code 36–1119–0–1–704		2012 actual	2013 CR	2014 est.

	Direct loan levels supportable by subsidy budget authority:
115001	Acquired Direct Loans	5	46	55
115004	Vendee Direct Loans	158	222	358

115999	Total direct loan levels	163	268	413
	Direct loan subsidy (in percent):
132001	Acquired Direct Loans	4.09	–2.29	–5.00
132004	Vendee Direct Loans	–2.12	–14.25	–24.13

132999	Weighted average subsidy rate	–1.93	–12.20	–21.58
	Direct loan subsidy budget authority:
133001	Acquired Direct Loans		–1	–3
133004	Vendee Direct Loans	–3	–32	–86

133999	Total subsidy budget authority	–3	–33	–89
	Direct loan subsidy outlays:
134001	Acquired Direct Loans		–1	–3
134004	Vendee Direct Loans	–3	–32	–86

134999	Total subsidy outlays	–3	–33	–89
	Direct loan upward reestimates:
135001	Acquired Direct Loans		12
135004	Vendee Direct Loans	13	9
135005	Acquired and Vendee Loan Reestimates	717	29

135999	Total upward reestimate budget authority	730	50
	Direct loan downward reestimates:
137001	Acquired Direct Loans	–12
137004	Vendee Direct Loans	–2	–15
137005	Acquired and Vendee Loan Reestimates		–1

137999	Total downward reestimate budget authority	–14	–16

	Guaranteed loan levels supportable by subsidy budget authority:
215001	Housing Guaranteed Loans	120,062	108,211	65,533
215002	Guaranteed Loan Sale Securities—Vendee	190

215999	Total loan guarantee levels	120,252	108,211	65,533
	Guaranteed loan subsidy (in percent):
232001	Housing Guaranteed Loans	–0.14	–0.10	–0.02
232002	Guaranteed Loan Sale Securities—Vendee	10.75	0.00	0.00

232999	Weighted average subsidy rate	–0.12	–0.10	–0.02
	Guaranteed loan subsidy budget authority:
233001	Housing Guaranteed Loans	–163	–108	–13
233002	Guaranteed Loan Sale Securities—Vendee	20

233999	Total subsidy budget authority	–143	–108	–13
	Guaranteed loan subsidy outlays:
234001	Housing Guaranteed Loans	–163	–108	–13
234002	Guaranteed Loan Sale Securities—Vendee	20

234999	Total subsidy outlays	–143	–108	–13
	Guaranteed loan upward reestimates:
235001	Housing Guaranteed Loans	707	1,294
235002	Guaranteed Loan Sale Securities—Vendee	74	34

235999	Total upward reestimate budget authority	781	1,328
	Guaranteed loan downward reestimates:
237001	Housing Guaranteed Loans	–78	–18
237002	Guaranteed Loan Sale Securities—Vendee		–19

237999	Total downward reestimate subsidy budget authority	–78	–37

	Administrative expense data:
3510	Budget authority	155	156	158
3590	Outlays from new authority	140	156	158

As required by the Federal Credit Reform Act of 1990, this account records, for these programs, the subsidy costs associated with the direct loans obligated and loan guarantees committed in 1992 and beyond, (including modifications of direct loans or loan guarantees that resulted from obligations or commitments in any year), as well as for the administrative expenses of these programs. The subsidy amounts are estimated on a net present value basis.

Veterans Affairs (VA) housing program account._The housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National Guard purchase, retain, and adapt homes in recognition of their service to the Nation. When a borrower purchases a home, the program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required. Under 38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement is as follows:
(a) 50 percent for loans of $45,000 or less;
(b) $22,500 for loans greater than $45,000, but no more than $56,250;
(c) The lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000;
(d) 25 percent of the loan amount for loans of $144,001 to $417,000; or
(e) For certain loans in excess of $417,000, the guaranty will be the lesser of: 25 percent of the county loan limit, or 25 percent of the loan.
This appropriation provides for the corporate leadership and operational support to VA's housing business line.
The housing program facilitates the extension of private capital, on more liberal terms than generally available to nonveterans, to assist veterans and servicepersons in obtaining housing credit, and assist veterans in retaining their homes during periods of temporary economic difficulty through intensive supplemental mortgage loan servicing.

Guaranteed transitional housing loans for homeless veterans._Established as a pilot project by the Veterans Benefits Improvement Act of 1998, Public Law 105–368, this program will not execute any new loans. The existing loan will continue to be serviced within the financing account and no further funds will be required from the program account.


	2012 actual	2013 est.	2014 est.

Construction and valuation	395	346	202
Loan processing	1074	941	548
Loan service and claims	108	115	115


Identification code 36–1119–0–1–704		2012 actual	2013 CR	2014 est.

	Direct obligations:
25.2	Other services from non-Federal sources	142	156	158
41.0	Grants, subsidies, and contributions	1,575	1,380

99.9	Total new obligations	1,717	1,536	158


Identification code 36–4127–0–3–704		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0003	Property sales expense		1	3
0004	Property management/other expense	8	5	14

0091	Direct program activities, subtotal	8	6	17
	Credit program obligations:
0710	Direct loan obligations	163	268	413
0713	Payment of interest to Treasury	112	97	105
0740	Negative subsidy obligations	3	33	89
0742	Downward reestimate paid to receipt account	13	15
0743	Interest on downward reestimates	1	1

0791	Direct program activities, subtotal	292	414	607

0900	Total new obligations	300	420	624

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	169	89
1023	Unobligated balances applied to repay debt	–157	–89

1050	Unobligated balance (total)	12
	Financing authority:
	Borrowing authority, mandatory:
1400	Borrowing authority	1,278	420	624
1421	Borrowing authority applied to repay debt	–1,008

1440	Borrowing authority, mandatory (total)	270	420	624
	Spending authority from offsetting collections, mandatory:
1800	Collected	1,070	120	114
1825	Spending authority from offsetting collections applied to repay debt	–963	–120	–114

1850	Spending auth from offsetting collections, mand (total)	107
1900	Financing authority (total)	377	420	624
1930	Total budgetary resources available	389	420	624
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	89

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	8		5
3010	Obligations incurred, unexpired accounts	300	420	624
3020	Financing disbursements (gross)	–308	–415	–621

3050	Unpaid obligations, end of year		5	8
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	8		5
3200	Obligated balance, end of year		5	8

	Financing authority and disbursements, net:
	Mandatory:
4090	Financing authority, gross	377	420	624
	Financing disbursements:
4110	Financing disbursements, gross	308	415	621
	Offsets against gross financing authority and disbursements:
	Offsetting collections (collected) from:
4120	Federal sources: Payments from program account	–729	–50
4120	Reimbursements from DLFA	–1	–1	–5
4120	Transfer of loan sales from loan sale security	–190
4122	Interest on uninvested funds	–81
4123	Interest and principal received on loans	–59	–58	–76
4123	Fees	–3	–3	–5
4123	Cash sale of properties	–6	–8	–28
4123	Other	–1

4130	Offsets against gross financing auth and disbursements (total)	–1,070	–120	–114

4160	Financing authority, net (mandatory)	–693	300	510
4170	Financing disbursements, net (mandatory)	–762	295	507
4180	Financing authority, net (total)	–693	300	510
4190	Financing disbursements, net (total)	–762	295	507


Identification code 36–4127–0–3–704		2012 actual	2013 CR	2014 est.

	Position with respect to appropriations act limitation on obligations:
1131	Direct loan obligations exempt from limitation	163	268	413

1150	Total direct loan obligations	163	268	413

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	670	598	809
1231	Disbursements: Direct loan disbursements	163	268	413
	Repayments:
1251	Repayments and prepayments	–38	–25	–32
1253	Proceeds from loan asset sales to the public with recourse	–190
	Write-offs for default:
1263	Direct loans	–12	–32	–14
1264	Other adjustments, Data Reconciliation	5

1290	Outstanding, end of year	598	809	1,176

As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government resulting from direct loans obligated in 1992 and beyond (including modifications of direct loans that resulted from obligations in any year). The amounts in this account are a means of financing and are not included in the budget totals.


Identification code 36–4127–0–3–704		2011 actual	2012 actual

	ASSETS:
	Federal assets:
1101	Fund balances with Treasury	177	88
	Investments in US securities:
1106	Receivables, net	761	28
	Net value of assets related to post-1991 direct loans receivable:
1401	Direct loans receivable, gross	670	598
1402	Interest receivable	12	14
1404	Foreclosed property	8	7
1405	Allowance for subsidy cost	–6	21

1499	Net present value of assets related to direct loans	684	640
1901	Other Federal assets: Other assets		1

1999	Total assets	1,622	757
	LIABILITIES:
	Federal liabilities:
2103	Debt	1,599	749
2105	Other	17	8
2207	Non-Federal liabilities: Other	6

2999	Total liabilities	1,622	757

4999	Total liabilities and net position	1,622	757


Identification code 36–4129–0–3–704		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0002	Losses on defaulted loans	811	718	750
0004	Reimburse DLFA for loan sales	190
0005	Payment to trustee reserve	29	19	19
0009	Property sales expense	72	97	115
0010	Property management expense	107	86	100
0011	Property improvement expense	1	9	10
0012	Loans acquired	5	55	64

0091	Direct program activities, subtotal	1,215	984	1,058
	Credit program obligations:
0711	Default claim payments on principal	1,209	1,379	1,638
0713	Payment of interest to Treasury	1
0740	Negative subsidy obligations	208	108	13
0741	Modification savings	4
0742	Downward reestimate paid to receipt account	35	25
0743	Interest on downward reestimates	43	12

0791	Direct program activities, subtotal	1,500	1,524	1,651

0900	Total new obligations	2,715	2,508	2,709

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	3,248	3,909	5,253
	Financing authority:
	Borrowing authority, mandatory:
1400	Borrowing authority	24	108	13

1440	Borrowing authority, mandatory (total)	24	108	13
	Spending authority from offsetting collections, mandatory:
1800	Collected	3,357	3,852	3,098
1801	Change in uncollected payments, Federal sources	–5
1825	Spending authority from offsetting collections applied to repay debt		–108	–13

1850	Spending auth from offsetting collections, mand (total)	3,352	3,744	3,085
1900	Financing authority (total)	3,376	3,852	3,098
1930	Total budgetary resources available	6,624	7,761	8,351
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	3,909	5,253	5,642

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	284	307	48
3010	Obligations incurred, unexpired accounts	2,715	2,508	2,709
3020	Financing disbursements (gross)	–2,692	–2,767	–2,702

3050	Unpaid obligations, end of year	307	48	55
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–5
3070	Change in uncollected pymts, Fed sources, unexpired	5
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	279	307	48
3200	Obligated balance, end of year	307	48	55

	Financing authority and disbursements, net:
	Mandatory:
4090	Financing authority, gross	3,376	3,852	3,098
	Financing disbursements:
4110	Financing disbursements, gross	2,692	2,767	2,702
	Offsets against gross financing authority and disbursements:
	Offsetting collections (collected) from:
4120	Payments from program account	–846	–1,329
4120	Recoveries from DLFA	–167	–210	–313
4122	Interest on uninvested funds	–133	–383	–426
4123	Funding fees	–1,179	–1,051	–944
4123	Cash sale of properties	–791	–879	–1,415
4123	Redemption of properties and other	–43
4123	Loan sale proceeds	–198

4130	Offsets against gross financing auth and disbursements (total)	–3,357	–3,852	–3,098
	Additional offsets against financing authority only (total):
4140	Change in uncollected pymts, Fed sources, unexpired	5

4160	Financing authority, net (mandatory)	24
4170	Financing disbursements, net (mandatory)	–665	–1,085	–396
4180	Financing authority, net (total)	24
4190	Financing disbursements, net (total)	–665	–1,085	–396


Identification code 36–4129–0–3–704		2012 actual	2013 CR	2014 est.

	Position with respect to appropriations act limitation on commitments:
2131	Guaranteed loan commitments exempt from limitation	120,062	108,211	65,533
2132	Guaranteed loan commitments for loan asset sales with recourse	190

2150	Total guaranteed loan commitments	120,252	108,211	65,533
2199	Guaranteed amount of guaranteed loan commitments	33,327	29,866	18,087

	Cumulative balance of guaranteed loans outstanding:
2210	Outstanding, start of year	257,727	295,996	394,154
2231	Disbursements of new guaranteed loans	120,061	108,211	65,533
2232	Guarantees of loans sold to the public with recourse	190
2251	Repayments and prepayments	–79,928	–7,882	–9,092
	Adjustments:
2262	Terminations for default that result in acquisition of property	–1,209	–1,379	–1,638
2263	Terminations for default that result in claim payments	–845	–792	–833

2290	Outstanding, end of year	295,996	394,154	448,124

	Memorandum:
2299	Guaranteed amount of guaranteed loans outstanding, end of year	85,772	111,467	125,395

As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government resulting from loan guarantees committed in 1992 and beyond, including modifications of guaranteed loans that resulted from commitments in any year, and from the guarantee of loans sold through the securitization programs. The amounts in this account are a means of financing and are not included in the budget totals.


Identification code 36–4129–0–3–704		2011 actual	2012 actual

	ASSETS:
	Federal assets:
1101	Fund balances with Treasury	3,527	4,216
	Investments in US securities:
1106	Receivables, net	969	895
	Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:
1504	Accounts receivable from foreclosed property	11	6
1504	Foreclosed property	852	813

1599	Net present value of assets related to defaulted guaranteed loans	863	819

1999	Total assets	5,359	5,930
	LIABILITIES:
	Federal liabilities:
2103	Debt		24
2105	Other liabilities	15	42
	Non-Federal liabilities:
2201	Accounts payable	286	308
2204	Non-federal liabilities for loan guarantees	5,058	5,556

2999	Total liabilities	5,359	5,930

4999	Total liabilities and net position	5,359	5,930


Identification code 36–4025–0–3–704		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0105	Other operating expenses	2	2	2
	Credit program obligations:
0711	Default claim payments on principal	3	2	2

0900	Total new obligations	5	4	4

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	3
1022	Capital transfer of unobligated balances to general fund		–3

1050	Unobligated balance (total)	1
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	14	12	11
1820	Capital transfer of spending authority from offsetting collections to general fund	–7	–8	–7

1850	Spending auth from offsetting collections, mand (total)	7	4	4
1930	Total budgetary resources available	8	4	4
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	3

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	3	3
3010	Obligations incurred, unexpired accounts	5	4	4
3020	Outlays (gross)	–5	–7	–4

3050	Unpaid obligations, end of year	3
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	3	3
3200	Obligated balance, end of year	3

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	7	4	4
	Outlays, gross:
4100	Outlays from new mandatory authority	2	4	4
4101	Outlays from mandatory balances	3	3

4110	Outlays, gross (total)	5	7	4
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–1
4123	Loan repayments and prepayments	–3	–2	–2
4123	Sale of homes, cash	–2	–2	–1
4123	Interest on loans	–1	–1	–1
4123	Interest on subordinate certificates	–1	–1	–1
4123	Interest collection on Veteran liability debts	–3	–2	–2
4123	Principal collection on Veteran liability debts	–3	–4	–4

4130	Offsets against gross budget authority and outlays (total)	–14	–12	–11

4160	Budget authority, net (mandatory)	–7	–8	–7
4170	Outlays, net (mandatory)	–9	–5	–7
4180	Budget authority, net (total)	–7	–8	–7
4190	Outlays, net (total)	–9	–5	–7

	Memorandum (non-add) entries:
5010	Total investments, SOY: non-Fed securities: Market value	140	140	140
5011	Total investments, EOY: non-Fed securities: Market value	140	140	140


Identification code 36–4025–0–3–704		2012 actual	2013 CR	2014 est.

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	14	11	9
1251	Repayments: Repayments and prepayments	–3	–2	–2

1290	Outstanding, end of year	11	9	7


Identification code 36–4025–0–3–704		2012 actual	2013 CR	2014 est.

	Cumulative balance of guaranteed loans outstanding:
2210	Outstanding, start of year	587	461	362
2251	Repayments and prepayments	–123	–97	–76
2262	Adjustments: Terminations for default that result in acquisition of property	–3	–2	–2

2290	Outstanding, end of year	461	362	284

	Memorandum:
2299	Guaranteed amount of guaranteed loans outstanding, end of year	196	153	120

	Addendum:
	Cumulative balance of defaulted guaranteed loans that result in loans receivable:
2310	Outstanding, start of year	15	31	19
2351	Repayments of loans receivable	–4	–8	–6
2361	Write-offs of loans receivable	–2	–4	–2
2364	Other adjustments, net	22

2390	Outstanding, end of year	31	19	11

As required by the Federal Credit Reform Act of 1990, this account records all cash flows to and from the Government resulting from direct loans obligated and loan guarantees committed prior to 1992. All new activity in this program in 1992 and beyond is recorded in the corresponding program and financing accounts.


Identification code 36–4025–0–3–704		2011 actual	2012 actual

	ASSETS:
1101	Federal assets: Fund balances with Treasury	4	5
1201	Non-Federal assets: Investments in non-Federal securities, net	140	140
1601	Direct loans, gross	14	11
1603	Allowance for estimated uncollectible loans and interest (-)	–2

1604	Direct loans and interest receivable, net	12	11
1606	Foreclosed property direct loans	10	10

1699	Value of assets related to direct loans	22	21
1701	Defaulted guaranteed loans, gross	15	31
1703	Allowance for estimated uncollectible loans and interest (-)	–14	–10

1704	Defaulted guaranteed loans and interest receivable, net	1	21
1706	Foreclosed property	4	4

1799	Value of assets related to loan guarantees	5	25

1999	Total assets	171	191
	LIABILITIES:
2103	Federal liabilities: Debt	169	189
2207	Non-Federal liabilities: Other	2	2

2999	Total liabilities	171	191

4999	Total liabilities and net position	171	191


Identification code 36–4025–0–3–704		2012 actual	2013 CR	2014 est.

	Direct obligations:
32.0	Land and structures	3	2	2
33.0	Investments and loans	2	2	2

99.9	Total new obligations	5	4	4

For administrative expenses to carry out the direct loan program authorized by subchapter V of chapter 37 of title 38, United States Code, [$1,089,000]$1,109,000.

For the cost of direct loans, [$19,000]$5,000, as authorized by chapter 31 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974: Provided further, That funds made available under this heading are available to subsidize gross obligations for the principal amount of direct loans not to exceed [$2,729,000]$2,500,000.

In addition, for administrative expenses necessary to carry out the direct loan program, [$346,000]$354,000, which may be paid to the appropriation for "General operating expenses, Veterans Benefits Administration''. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–1120–0–1–704		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
	Credit program obligations:
0705	Reestimates of direct loan subsidy	10	5
0706	Interest on reestimates of direct loan subsidy	3	1
0709	Administrative expenses	1	1	1

0900	Total new obligations	14	7	1

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	2	3	3
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	1	1	1

1160	Appropriation, discretionary (total)	1	1	1
	Appropriations, mandatory:
1200	Appropriation	14	6

1260	Appropriations, mandatory (total)	14	6
1900	Budget authority (total)	15	7	1
1930	Total budgetary resources available	17	10	4
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	3	3	3

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts	14	7	1
3020	Outlays (gross)	–14	–7	–1

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	1	1	1
	Outlays, gross:
4010	Outlays from new discretionary authority	1	1	1
	Mandatory:
4090	Budget authority, gross	14	6
	Outlays, gross:
4100	Outlays from new mandatory authority	13	6
4180	Budget authority, net (total)	15	7	1
4190	Outlays, net (total)	14	7	1

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)


Identification code 36–1120–0–1–704		2012 actual	2013 CR	2014 est.

	Direct loan levels supportable by subsidy budget authority:
115002	Native American Direct Loans	6	11	11
115003	Vocational Rehabilitation	2	3	3

115999	Total direct loan levels	8	14	14
	Direct loan subsidy (in percent):
132002	Native American Direct Loans	–11.97	–17.84	–16.75
132003	Vocational Rehabilitation	0.63	0.68	0.20

132999	Weighted average subsidy rate	–8.82	–13.87	–13.12
	Direct loan subsidy budget authority:
133002	Native American Direct Loans	–1	–2	–2

133999	Total subsidy budget authority	–1	–2	–2
	Direct loan subsidy outlays:
134002	Native American Direct Loans	–1	–2	–2

134999	Total subsidy outlays	–1	–2	–2
	Direct loan upward reestimates:
135002	Native American Direct Loans	13	6

135999	Total upward reestimate budget authority	13	6
	Direct loan downward reestimates:
137002	Native American Direct Loans	–5	–3

137999	Total downward reestimate budget authority	–5	–3

The Native American Veterans Housing Loan program provides direct loans to veterans living on trust lands under 38 U.S.C. chapter 37, section 3761. These loans are available to purchase, construct, or improve homes to be occupied as the veteran's residence. This program began as a pilot in 1993 and was made permanent on June 15, 2006 through Public Law 109–233.

The Vocational Rehabilitation Loan Program provides additional funding assistance to cover the costs of subsistence, tuition, books, supplies, and equipment in conjunction with service connected disability benefits provided to Veterans participating in VA's Vocational Rehabilitation and Counseling Program as authorized by chapter 31 of title 38, United States Code. Repayment of these loans is made in monthly installments, without interest, through deductions from future payments of compensation, pension, subsistence allowance, educational assistance allowance, or retired pay.


Identification code 36–1120–0–1–704		2012 actual	2013 CR	2014 est.

	Direct obligations:
25.2	Other services from non-Federal sources	1	1	1
41.0	Grants, subsidies, and contributions	13	6

99.9	Total new obligations	14	7	1


Identification code 36–4130–0–3–704		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
	Credit program obligations:
0710	Direct loan obligations	6	11	11
0713	Payment of interest to Treasury	3	3	3
0740	Negative subsidy obligations	1	2	2
0742	Downward reestimate paid to receipt account	4	2
0743	Interest on downward reestimates	1	1

0900	Total new obligations	15	19	16

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	7	4
1023	Unobligated balances applied to repay debt	–7

1050	Unobligated balance (total)		4
	Financing authority:
	Borrowing authority, mandatory:
1400	Borrowing authority	22	15	17
1421	Borrowing authority applied to repay debt	–5

1440	Borrowing authority, mandatory (total)	17	15	17
	Spending authority from offsetting collections, mandatory:
1800	Collected	19	15	10
1825	Spending authority from offsetting collections applied to repay debt	–17	–15	–10

1850	Spending auth from offsetting collections, mand (total)	2
1900	Financing authority (total)	19	15	17
1930	Total budgetary resources available	19	19	17
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	4		1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1	3	1
3010	Obligations incurred, unexpired accounts	15	19	16
3020	Financing disbursements (gross)	–13	–21	–16

3050	Unpaid obligations, end of year	3	1	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1	3	1
3200	Obligated balance, end of year	3	1	1

	Financing authority and disbursements, net:
	Mandatory:
4090	Financing authority, gross	19	15	17
	Financing disbursements:
4110	Financing disbursements, gross	13	21	16
	Offsets against gross financing authority and disbursements:
	Offsetting collections (collected) from:
4120	Federal sources	–13	–6
4122	Interest on uninvested funds	–1
4123	Non-federal sources - Repayments and prepayments of principal	–5	–6	–7
4123	Non-Federal sources - Interest received on loans		–3	–3

4130	Offsets against gross financing auth and disbursements (total)	–19	–15	–10

4160	Financing authority, net (mandatory)			7
4170	Financing disbursements, net (mandatory)	–6	6	6
4180	Financing authority, net (total)			7
4190	Financing disbursements, net (total)	–6	6	6


Identification code 36–4130–0–3–704		2012 actual	2013 CR	2014 est.

	Position with respect to appropriations act limitation on obligations:
1131	Direct loan obligations exempt from limitation	6	11	11

1150	Total direct loan obligations	6	11	11

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	61	56	61
1231	Disbursements: Direct loan disbursements	4	11	11
1251	Repayments: Repayments and prepayments	–3	–6	–7
1264	Write-offs for default: Adjustment - reduction in subsidy allowance to account for reestimates analysis	–6

1290	Outstanding, end of year	56	61	65

As required by the Federal Credit Reform Act of 1990, these non-budgetary accounts record all cash flows to and from the Government resulting from direct loans obligated in 1992 and beyond (including modifications of direct loans that resulted from obligations in any year). The amounts in the accounts are a means of financing and are not included in the budget totals.


Identification code 36–4130–0–3–704		2011 actual	2012 actual

	ASSETS:
	Federal assets:
1101	Fund balances with Treasury	9	6
	Investments in US securities:
1106	Receivables, net	3	5
	Net value of assets related to post-1991 direct loans receivable:
1401	Direct loans receivable, gross	61	56
1402	Interest receivable	1	1

1499	Net present value of assets related to direct loans	62	57
1901	Other Federal assets: Other assets		2

1999	Total assets	74	70
	LIABILITIES:
	Federal liabilities:
2103	Federal liabilities debt	73	64
2105	Other liabilities	1	6

2999	Total liabilities	74	70

4999	Total liabilities and net position	74	70


Identification code 36–4258–0–3–704		2012 actual	2013 CR	2014 est.

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	5	5	5
1930	Total budgetary resources available	5	5	5
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	5	5	5


Identification code 36–4258–0–3–704		2012 actual	2013 CR	2014 est.

	Position with respect to appropriations act limitation on obligations:
1121	Limitation available from carry-forward	95	95	95
1143	Unobligated limitation carried forward	–95	–95	–95

1150	Total direct loan obligations

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	5	5	5

1290	Outstanding, end of year	5	5	5


Identification code 36–4258–0–3–704		2011 actual	2012 actual

	ASSETS:
1101	Federal assets: Fund balances with Treasury	5	5
	Net value of assets related to post-1991 direct loans receivable:
1401	Direct loans receivable, gross	5	5
1405	Allowance for subsidy cost (-)	–5	–5

1499	Net present value of assets related to direct loans

1999	Total assets	5	5
	LIABILITIES:
2103	Federal liabilities: Debt	5	5

4999	Total liabilities and net position	5	5


Identification code 36–4112–0–3–702		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
	Credit program obligations:
0710	Direct loan obligations	3	3	3

0900	Total new obligations	3	3	3

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	1	1
	Financing authority:
	Borrowing authority, mandatory:
1400	Authority to borrow (indefinite)	3	3	3
1421	Borrowing authority applied to repay debt	–2

1440	Borrowing authority, mandatory (total)	1	3	3
	Spending authority from offsetting collections, mandatory:
1800	Collected	3	3	3
1825	Spending authority from offsetting collections applied to repay debt	–1	–3	–3

1850	Spending auth from offsetting collections, mand (total)	2
1900	Financing authority (total)	3	3	3
1930	Total budgetary resources available	4	4	4
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1	1	1

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts	3	3	3
3020	Financing disbursements (gross)	–3	–3	–3

	Financing authority and disbursements, net:
	Mandatory:
4090	Financing authority, gross	3	3	3
	Financing disbursements:
4110	Financing disbursements, gross	3	3	3
	Offsets against gross financing authority and disbursements:
	Offsetting collections (collected) from:
4123	Repayments and prepayments of principal	–3	–3	–3


Identification code 36–4112–0–3–702		2012 actual	2013 CR	2014 est.

	Position with respect to appropriations act limitation on obligations:
1111	Limitation on direct loans	3	3	3

1150	Total direct loan obligations	3	3	3

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	1	2	2
1231	Disbursements: Direct loan disbursements	3	3	3
1251	Repayments: Repayments and prepayments	–2	–3	–3

1290	Outstanding, end of year	2	2	2


Identification code 36–4112–0–3–702		2011 actual	2012 actual

	ASSETS:
	Federal assets: Investments in US securities:
1104	Investments US Securities	1	1
1401	Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross	1	2

1999	Total assets	2	3
	LIABILITIES:
2103	Federal liabilities: Debt	2	3

4999	Total liabilities and net position	2	3

Trust Funds


Identification code 36–8133–0–7–702		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0003	Participant disenrollments	1	1	1

0900	Total new obligations (object class 41.0)	1	1	1

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	64	64	64
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	1	1	1

1850	Spending auth from offsetting collections, mand (total)	1	1	1
1900	Budget authority (total)	1	1	1
1930	Total budgetary resources available	65	65	65
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	64	64	64

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1	1	1
3010	Obligations incurred, unexpired accounts	1	1	1
3020	Outlays (gross)	–1	–1	–1

3050	Unpaid obligations, end of year	1	1	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1	1	1
3200	Obligated balance, end of year	1	1	1

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	1	1	1
	Outlays, gross:
4100	Outlays from new mandatory authority		1	1
4101	Outlays from mandatory balances	1

4110	Outlays, gross (total)	1	1	1
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–1	–1	–1

This account consists of voluntary contributions by eligible servicepersons and matching contributions provided by the Department of Defense. The fund provides educational assistance payments to participants who entered the service after December 31, 1976, and are pursuing training under chapter 32, title 38, U.S.C. Section 901 is a non-contributory program with educational assistance provided by the Department of Defense. Public Law 99–576, enacted October 28, 1986, closed the program permanently for new enrollments effective March 31, 1987. Public Law 106–419, enacted November 1, 2000, provides qualified participants in this program another opportunity (through October 31, 2001) to convert to the All-Volunteer Force Educational Assistance program (Montgomery GI Bill). The estimated activity in the fund follows:

CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES [dollars in millions]


	2012 actual	2013 est.	2014 est.

Total budget authority	$1	$1	$1
Servicepersons contributions	$0	$0	$0
Transferred from Department of Defense (bonus)	$0	$0	$0
Transferred from Department of Defense (matching)	$0	$0	$0
Transferred from Department of Defense (section 901)	$0	$0	$0
Total participants (end of year)	192,778	192,318	191,912
Number of disenrollments	446	396	346
Total refunds	$1	$1	$1
Total trainees	72	68	65
Total trainee cost	$1	$1	$1
Total trainee cost	$1,092	$1,092	$1,092
Section 901 trainees	24	23	22


Identification code 36–8132–0–7–701		2012 actual	2013 CR	2014 est.

0100	Balance, start of year	6,367	5,825	5,214
	Receipts:
0220	NSLI Fund, Premium and Other Receipts	71	65	55
0240	NSLI Fund, Interest	366	305	259

0299	Total receipts and collections	437	370	314

0400	Total: Balances and collections	6,804	6,195	5,528
	Appropriations:
0500	National Service Life Insurance Fund	–436	–370	–315
0501	National Service Life Insurance Fund	–543	–611	–613

0599	Total appropriations	–979	–981	–928

0799	Balance, end of year	5,825	5,214	4,600


Identification code 36–8132–0–7–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Death claims	696	714	680
0002	Disability claims	5	4	4
0003	Matured endowments	37	48	59
0004	Cash surrenders	27	28	28
0005	Dividends	125	100	76
0006	Interest paid on dividend credits and deposits	42	37	35
0007	Payment to general operating expenses	18	23	21

0091	Total operating expenses	950	954	903
0201	Capital investment: Policy loans	29	27	25

0799	Total direct obligations	979	981	928
0801	Death claims	130	108	93
0802	Disability claims	1	1	1
0803	Matured endowments	7	7	8
0804	Cash surrenders	5	4	4
0805	Dividends	23	15	10
0806	Interest paid on dividend credits and deposits	8	6	4
0807	Payment to general operating expenses	3	3	3

0899	Total reimbursable obligations	177	144	123

0900	Total new obligations	1,156	1,125	1,051

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1		1	1
	Budget authority:
	Appropriations, mandatory:
1201	Appropriation (special or trust fund)	436	370	315
1203	Appropriation (previously unavailable)	543	611	613

1260	Appropriations, mandatory (total)	979	981	928
	Spending authority from offsetting collections, mandatory:
1800	Collected	178	144	123

1850	Spending auth from offsetting collections, mand (total)	178	144	123
1900	Budget authority (total)	1,157	1,125	1,051
1930	Total budgetary resources available	1,157	1,126	1,052
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1	1	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1,182	1,089	1,003
3010	Obligations incurred, unexpired accounts	1,156	1,125	1,051
3020	Outlays (gross)	–1,249	–1,211	–1,143

3050	Unpaid obligations, end of year	1,089	1,003	911
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1,182	1,089	1,003
3200	Obligated balance, end of year	1,089	1,003	911

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	1,157	1,125	1,051
	Outlays, gross:
4100	Outlays from new mandatory authority		514	438
4101	Outlays from mandatory balances	1,249	697	705

4110	Outlays, gross (total)	1,249	1,211	1,143
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4123	Non-Federal sources	–178	–144	–123
4180	Budget authority, net (total)	979	981	928
4190	Outlays, net (total)	1,071	1,067	1,020

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	7,541	6,912	6,215
5001	Total investments, EOY: Federal securities: Par value	6,912	6,215	5,509

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund was established in 1940. It is for the World War II servicemen's and veterans' insurance program. Over 22 million policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number and amount of policies in force is shown as follows:


	2012 actual	2013 est.	2014 est.

Number of policies	586,450	511,660	440,940
Insurance in force (dollars in millions)	$7,174	$6,299	$5,453

This fund is operated on a commercial basis to the extent possible. The income of the fund is derived from premium receipts, interest on investments, and payments which are made to the fund from the Veterans Insurance and Indemnities appropriation.

Assets of the fund, which are largely invested in special interest-bearing Treasury securities and in policy loans, are expected to decrease from an estimated $6,507 million as of September 30, 2013 to $5,761 million as of September 30, 2014. The actuarial estimate of policy obligations as of September 30, 2014, totals $5,497 million, leaving a balance of $264 million for contingency reserves.


Identification code 36–8132–0–7–701		2012 actual	2013 CR	2014 est.

	Unexpended balance, start of year:
0100	Balance, start of year	7,549	6,915	6,218

0199	Total balance, start of year	7,549	6,915	6,218
	Cash income during the year:
	Current law:
	Offsetting receipts (proprietary):
1220	NSLI Fund, Premium and Other Receipts	71	65	55
	Offsetting receipts (intragovernmental):
1240	NSLI Fund, Interest	366	305	259
	Offsetting collections:
1280	National Service Life Insurance Fund	178	144	123
1299	Income under present law	615	514	437

3299	Total cash income	615	514	437
	Cash outgo during year:
	Current law:
4500	National Service Life Insurance Fund	–1,249	–1,211	–1,143
4599	Outgo under current law (-)	–1,249	–1,211	–1,143

6599	Total cash outgo (-)	–1,249	–1,211	–1,143
	Unexpended balance, end of year:
8700	Uninvested balance (net), end of year	3	3	3
8701	National Service Life Insurance Fund	6,912	6,215	5,509

8799	Total balance, end of year	6,915	6,218	5,512


Identification code 36–8132–0–7–701		2012 actual	2013 CR	2014 est.

	Direct obligations:
33.0	Investments and loans	29	27	25
42.0	Insurance claims and indemnities	766	794	771
43.0	Interest and dividends	184	160	132

99.0	Direct obligations	979	981	928
99.0	Reimbursable obligations	177	144	123

99.9	Total new obligations	1,156	1,125	1,051


Identification code 36–8150–0–7–701		2012 actual	2013 CR	2014 est.

0100	Balance, start of year	10	7	5
	Receipts:
0240	Interest and Profits on Investments in Public Debt Securities, USGLI	1

0400	Total: Balances and collections	11	7	5
	Appropriations:
0500	United States Government Life Insurance Fund	–1
0501	United States Government Life Insurance Fund	–3	–2	–2

0599	Total appropriations	–4	–2	–2

0799	Balance, end of year	7	5	3


Identification code 36–8150–0–7–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Death claims	2	2	1
0007	Other costs	1	1	1

0900	Total new obligations	3	3	2

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1		1
	Budget authority:
	Appropriations, mandatory:
1201	Appropriation (special or trust fund)	1
1203	Appropriation (previously unavailable)	3	2	2

1260	Appropriations, mandatory (total)	4	2	2
1930	Total budgetary resources available	4	3	2
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	7	5	4
3010	Obligations incurred, unexpired accounts	3	3	2
3020	Outlays (gross)	–5	–4	–2

3050	Unpaid obligations, end of year	5	4	4
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	7	5	4
3200	Obligated balance, end of year	5	4	4

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	4	2	2
	Outlays, gross:
4100	Outlays from new mandatory authority	1
4101	Outlays from mandatory balances	4	4	2

4110	Outlays, gross (total)	5	4	2
4180	Budget authority, net (total)	4	2	2
4190	Outlays, net (total)	5	4	2

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	17	13	9
5001	Total investments, EOY: Federal securities: Par value	13	9	6

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund was established in 1919 to receive premiums and pay claims on insurance issued under the provisions of the War Risk Insurance Act. The general decline in the activity of the fund is indicated in the following table:


	2012 actual	2013 est.	2014 est.

Number of policies	2,165	1,470	950
Insurance in force (dollars in millions)	$6	$4	$2

The fund is operated on a commercial basis to the extent possible. The income of the fund is derived from interest on investments. Effective January 1, 1983, premiums were discontinued because reserves held in the fund were adequate to meet future liabilities of the program.

Assets of the fund, which are largely invested in interest-bearing securities and policy loans, are estimated to decrease from $9.8 million as of September 30, 2013, to $6.9 million as of September 30, 2014, as an increasing number of policies mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2014, totals $6.5 million, leaving a balance of $0.4 million for contingency reserves.


Identification code 36–8150–0–7–701		2012 actual	2013 CR	2014 est.

	Unexpended balance, start of year:
0100	Balance, start of year	17	13	9

0199	Total balance, start of year	17	13	9
	Cash income during the year:
	Current law:
	Offsetting receipts (intragovernmental):
1240	Interest and Profits on Investments in Public Debt Securities, USGLI	1
1299	Income under present law	1

3299	Total cash income	1
	Cash outgo during year:
	Current law:
4500	United States Government Life Insurance Fund	–5	–4	–2
4599	Outgo under current law (-)	–5	–4	–2

6599	Total cash outgo (-)	–5	–4	–2
	Unexpended balance, end of year:
8700	Uninvested balance (net), end of year			1
8701	United States Government Life Insurance Fund	13	9	6

8799	Total balance, end of year	13	9	7


Identification code 36–8150–0–7–701		2012 actual	2013 CR	2014 est.

	Direct obligations:
42.0	Insurance claims and indemnities	2	2	1
43.0	Interest and dividends	1	1	1

99.9	Total new obligations	3	3	2


Identification code 36–8455–0–8–701		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0801	Death claims	103	114	120
0802	Cash surrenders	5	6	5
0803	Dividends	54	49	43
0804	All other	26	25	24
0805	Payments to insurance account	6	8	8
0806	Capital investment	10	9	9

0900	Total new obligations	204	211	209

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1,549	1,518	1,467
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	174	160	149
1801	Change in uncollected payments, Federal sources	–1

1850	Spending auth from offsetting collections, mand (total)	173	160	149
1930	Total budgetary resources available	1,722	1,678	1,616
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1,518	1,467	1,407

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	461	464	460
3010	Obligations incurred, unexpired accounts	204	211	209
3020	Outlays (gross)	–201	–215	–217

3050	Unpaid obligations, end of year	464	460	452
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–29	–28	–28
3070	Change in uncollected pymts, Fed sources, unexpired	1

3090	Uncollected pymts, Fed sources, end of year	–28	–28	–28
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	432	436	432
3200	Obligated balance, end of year	436	432	424

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	173	160	149
	Outlays, gross:
4100	Outlays from new mandatory authority	173	160	149
4101	Outlays from mandatory balances	28	55	68

4110	Outlays, gross (total)	201	215	217
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4121	Baseline Program [Fund Earnings]	–115	–105	–98
4123	Baseline Program [Repayment of loans]	–15	–14	–13
4123	Baseline Program [Fund Premiums]	–40	–38	–35
4123	Baseline Program [Interest on Loans]	–4	–3	–3

4130	Offsets against gross budget authority and outlays (total)	–174	–160	–149
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired	1
4170	Outlays, net (mandatory)	27	55	68
4190	Outlays, net (total)	27	55	68

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	1,981	1,953	1,898
5001	Total investments, EOY: Federal securities: Par value	1,953	1,898	1,831

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund finances the payment of claims on life insurance policies issued before January 3, 1957, to veterans who served in the Armed Forces subsequent to April 1, 1951. No new policies can be issued. Policyholders may elect to purchase total disability income coverage with the payment of additional premiums.
Benefit program:

Cash surrenders._A policyholder may terminate his or her insurance by cashing in the policy for its cash value.

All other._Classified in this category are payments to policyholders who: (a) hold endowment policies which have matured; (b) have purchased total disability income coverage and subsequently become disabled; and (c) are paid interest on dividend credits and deposits.

The following table reflects the decrease in the number of policies and the amounts of insurance in force:


	2012 actual	2013 est.	2013 est.

Number of policies	149,947	141,018	131,839
Insurance in force (dollars in millions)	$2,055	$1,958	$1,853

Financing._Payments from this fund are financed primarily from premium receipts and interest on investments.


Identification code 36–8455–0–8–701		2012 actual	2013 CR	2014 est.

	Reimbursable obligations:
33.0	Investments and loans	10	9	9
42.0	Insurance claims and indemnities	117	131	136
43.0	Interest and dividends	77	71	64

99.9	Total new obligations	204	211	209

Federal Funds

For constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction or for the use of the Department of Veterans Affairs, or for any of the purposes set forth in sections 316, 2404, 2406, and chapter 81 of title 38, United States Code, not otherwise provided for, including planning, architectural and engineering services, construction management services, maintenance or guarantee period services costs associated with equipment guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and site acquisition, where the estimated cost of a project is more than the amount set forth in section 8104(a)(3)(A) of title 38, United States Code, or where funds for a project were made available in a previous major project appropriation, [$532,470,000]$342,130,000, to remain available until expended[, of which $5,000,000 shall be to make reimbursements as provided in section 13 of the Contract Disputes Act of 1978 (41 U.S.C. 612) for claims paid for contract disputes]: Provided, That except for advance planning activities, including needs assessments which may or may not lead to capital investments, and other capital asset management related activities, including portfolio development and management activities, and investment strategy studies funded through the advance planning fund and the planning and design activities funded through the design fund, including needs assessments which may or may not lead to capital investments, and salaries and associated costs of the resident engineers who oversee those capital investments funded through this account, and funds provided for the purchase of land for the National Cemetery Administration through the land acquisition line item, none of the funds made available under this heading shall be used for any project which has not been approved by the Congress in the budgetary process: Provided further, That funds made available under this heading for fiscal year [2013]2014, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30, [2013]2014; and (2) by the awarding of a construction contract by September 30, [2014]2015: Provided further, That the Secretary of Veterans Affairs shall promptly submit to the Committees on Appropriations of both Houses of Congress a written report on any approved major construction project for which obligations are not incurred within the time limitations established above. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution as well as amounts from P.L. 113–2, the Disaster Relief Appropriations Act, 2013 (no language shown).


Identification code 36–0110–0–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Medical programs	1,055	1,149	665
0002	National cemeteries	42	57	149
0005	Staff offices	2	5	4
0006	Veterans Benefit Administration			1

0900	Total new obligations	1,099	1,211	819

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	3,034	2,525	2,115
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	590	801	342

1160	Appropriation, discretionary (total)	590	801	342
1900	Budget authority (total)	590	801	342
1930	Total budgetary resources available	3,624	3,326	2,457
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	2,525	2,115	1,638

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1,218	1,579	1,863
3010	Obligations incurred, unexpired accounts	1,099	1,211	819
3020	Outlays (gross)	–738	–927	–832

3050	Unpaid obligations, end of year	1,579	1,863	1,850
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1,218	1,579	1,863
3200	Obligated balance, end of year	1,579	1,863	1,850

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	590	801	342
	Outlays, gross:
4010	Outlays from new discretionary authority	21	5	2
4011	Outlays from discretionary balances	717	922	830

4020	Outlays, gross (total)	738	927	832
4180	Budget authority, net (total)	590	801	342
4190	Outlays, net (total)	738	927	832

The Construction, Major Projects appropriation funds construction projects costing more than $10 million. Funding is included for the completion of a mental health building at Seattle, WA. The request also includes funding for 3 new national cemeteries in the areas of Central East Florida; Tallahassee, FL; and Omaha, NE. Additional funds are provided to fund salaries and associated costs of resident engineers who oversee the Department's capital investments and to support advance planning and design activities.


Identification code 36–0110–0–1–703		2012 actual	2013 CR	2014 est.

	Direct obligations:
25.2	Other services from non-Federal sources	2	6	6
25.3	Other goods and services from Federal sources	15	24	24
26.0	Supplies and materials	1	3	3
31.0	Equipment	4	6	6
32.0	Land and structures	1,077	1,172	780

99.9	Total new obligations	1,099	1,211	819

For constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction or for the use of the Department of Veterans Affairs, including planning and assessments of needs which may lead to capital investments, architectural and engineering services, maintenance or guarantee period services costs associated with equipment guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and site acquisition, or for any of the purposes set forth in sections 316, 2404, 2406, and chapter 81 of title 38, United States Code, not otherwise provided for, where the estimated cost of a project is equal to or less than the amount set forth in section 8104(a)(3)(A) of title 38, United States Code, [$607,530,000]$714,870,000, to remain available until expended, along with unobligated balances of previous "Construction, minor projects'' appropriations which are hereby made available for any project where the estimated cost is equal to or less than the amount set forth in such section: Provided, That funds made available under this heading shall be for: (1) repairs to any of the nonmedical facilities under the jurisdiction or for the use of the Department which are necessary because of loss or damage caused by any natural disaster or catastrophe; and (2) temporary measures necessary to prevent or to minimize further loss by such causes. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0111–0–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Medical programs	435	506	506
0002	National cemeteries	48	71	97
0003	Regional offices	12	35	52
0004	Staff offices	13	28	38

0900	Total new obligations	508	640	693

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	277	251	96
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	482	485	715

1160	Appropriation, discretionary (total)	482	485	715
1900	Budget authority (total)	482	485	715
1930	Total budgetary resources available	759	736	811
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	251	96	118

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	924	882	1,106
3010	Obligations incurred, unexpired accounts	508	640	693
3020	Outlays (gross)	–550	–416	–428

3050	Unpaid obligations, end of year	882	1,106	1,371
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	924	882	1,106
3200	Obligated balance, end of year	882	1,106	1,371

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	482	485	715
	Outlays, gross:
4010	Outlays from new discretionary authority	23	88	129
4011	Outlays from discretionary balances	527	328	299

4020	Outlays, gross (total)	550	416	428
4180	Budget authority, net (total)	482	485	715
4190	Outlays, net (total)	550	416	428

The Construction, Minor Projects appropriation, which funds construction projects costing equal to or less than $10 million, is used to improve the infrastructure of medical facilities and other Department-owned facilities to reduce the risk to patient life and safety, correct code deficiencies, and improve national cemeteries and regional and staff offices.


Identification code 36–0111–0–1–703		2012 actual	2013 CR	2014 est.

	Direct obligations:
25.2	Other services from non-Federal sources	16	37	37
26.0	Supplies and materials		5	5
31.0	Equipment		3	3
32.0	Land and structures	492	595	648

99.9	Total new obligations	508	640	693

For grants to assist States to acquire or construct State nursing home and domiciliary facilities and to remodel, modify, or alter existing hospital, nursing home, and domiciliary facilities in State homes, for furnishing care to veterans as authorized by sections 8131 through 8137 of title 38, United States Code, [$85,000,000]$82,650,000, to remain available until expended. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0181–0–1–703		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Grants for construction of state extended care facilities	67	188	103

0900	Total new obligations (object class 41.0)	67	188	103

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	114	132	30
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	85	86	83

1160	Appropriation, discretionary (total)	85	86	83
1930	Total budgetary resources available	199	218	113
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	132	30	10

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	313	179	262
3010	Obligations incurred, unexpired accounts	67	188	103
3020	Outlays (gross)	–201	–105	–93

3050	Unpaid obligations, end of year	179	262	272
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	313	179	262
3200	Obligated balance, end of year	179	262	272

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	85	86	83
	Outlays, gross:
4010	Outlays from new discretionary authority		2	2
4011	Outlays from discretionary balances	201	103	91

4020	Outlays, gross (total)	201	105	93
4180	Budget authority, net (total)	85	86	83
4190	Outlays, net (total)	201	105	93

For grants to assist States and tribal [governments] organizations in establishing, expanding, or improving veterans cemeteries as authorized by section 2408 of title 38, United States Code, [$46,000,000]$44,650,000, to remain available until expended. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0183–0–1–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Grants for construction of state veterans cemeteries	47	51	45

0900	Total new obligations (object class 41.0)	47	51	45

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	6	5
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	46	46	45

1160	Appropriation, discretionary (total)	46	46	45
1930	Total budgetary resources available	52	51	45
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	5

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	68	87	105
3010	Obligations incurred, unexpired accounts	47	51	45
3020	Outlays (gross)	–28	–33	–32

3050	Unpaid obligations, end of year	87	105	118
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	68	87	105
3200	Obligated balance, end of year	87	105	118

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	46	46	45
	Outlays, gross:
4010	Outlays from new discretionary authority		25	24
4011	Outlays from discretionary balances	28	8	8

4020	Outlays, gross (total)	28	33	32
4180	Budget authority, net (total)	46	46	45
4190	Outlays, net (total)	28	33	32


Identification code 36–0157–4–1–702		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0101	Obligations by program activity			75

	Budgetary Resources:
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation			1,000

1260	Appropriations, mandatory (total)			1,000
1930	Total budgetary resources available			1,000
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year			925

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts			75
3020	Outlays (gross)			–50

3050	Unpaid obligations, end of year			25
	Memorandum (non-add) entries:
3200	Obligated balance, end of year			25

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross			1,000
	Outlays, gross:
4100	Outlays from new mandatory authority			50
4180	Budget authority, net (total)			1,000
4190	Outlays, net (total)			50

This legislative proposal provides funding to the Department of Veterans Affairs to coordinate an interagency process and transfer up to $1 billion in mandatory funding over five years to establish the Veterans Job Corps. Funding will enable veterans to leverage skills developed in the military in jobs on the country's public lands and in its communities, ranging from conservation and infrastructure projects to law enforcement and first responder jobs, such as park rangers, police officers, and firefighters.


Identification code 36–0157–4–1–702		2012 actual	2013 CR	2014 est.

11.1	Direct obligations: Personnel compensation: Full-time permanent			1
	Allocation Account - direct:
11.1	Personnel compensation: Full-time permanent			4
12.1	Civilian personnel benefits			1
25.2	Other services from non-Federal sources			59
31.0	Equipment			10

99.0	Allocation account - direct			74

99.9	Total new obligations			75


Identification code 36–0157–4–1–702		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment			5

For necessary operating expenses of the Department of Veterans Affairs, not otherwise provided for, including administrative expenses in support of Department-Wide capital planning, management and policy activities, uniforms, or allowances therefor; not to exceed $25,000 for official reception and representation expenses; hire of passenger motor vehicles; and reimbursement of the General Services Administration for security guard services, [$416,737,000]$403,023,000, of which not to exceed [$20,837,000]$20,151,150 shall remain available until September 30, [2014]2015: Provided, That funds provided under this heading may be transferred to "General operating expenses, Veterans Benefits Administration''. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0142–0–1–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0014	General administration	416	435	403
0806	General administration, reimbursable program	405	424	523

0900	Total new obligations	821	859	926

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	16
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	417	419	403

1160	Appropriation, discretionary (total)	417	419	403
	Spending authority from offsetting collections, discretionary:
1700	Collected	426	424	523

1750	Spending auth from offsetting collections, disc (total)	426	424	523
1900	Budget authority (total)	843	843	926
1930	Total budgetary resources available	844	859	926
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–7
1941	Unexpired unobligated balance, end of year	16

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1	112	137
3010	Obligations incurred, unexpired accounts	821	859	926
3020	Outlays (gross)	–710	–834	–920

3050	Unpaid obligations, end of year	112	137	143
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1	112	137
3200	Obligated balance, end of year	112	137	143

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	843	843	926
	Outlays, gross:
4010	Outlays from new discretionary authority	710	761	846
4011	Outlays from discretionary balances		73	74

4020	Outlays, gross (total)	710	834	920
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–426	–424	–523
4180	Budget authority, net (total)	417	419	403
4190	Outlays, net (total)	284	410	397

General Administration._ Includes departmental executive direction, departmental support offices, the General Counsel, and the Board of Veterans' Appeals. The Pershing Hall Revolving Fund was created to operate and manage Pershing Hall, an asset of the United States, located in Paris, France. All operating expenses for Pershing Hall are borne by the revolving fund and all receipts generated by the operation of Pershing Hall are deposited in the revolving fund.


Identification code 36–0142–0–1–705		2012 actual	2013 CR	2014 est.

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	215	238	242
11.5	Other personnel compensation	5	7	7

11.9	Total personnel compensation	220	245	249
12.1	Civilian personnel benefits	64	68	69
13.0	Benefits for former personnel		1	1
21.0	Travel and transportation of persons	6	7	6
22.0	Transportation of things	1	1	1
23.1	Rent	27	30	27
23.2	Rental payments to others	2	1	1
23.3	Communications, utilities, and miscellaneous charges	2	4	4
24.0	Printing and reproduction	1	2	2
25.2	Other services from non-Federal sources	80	62	29
26.0	Supplies and materials	2	3	3
31.0	Equipment	2	1	1
41.0	Grants, subsidies, and contributions	9	10	10

99.0	Direct obligations	416	435	403
99.0	Reimbursable obligations	405	424	523

99.9	Total new obligations	821	859	926


Identification code 36–0142–0–1–705		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	2,108	2,253	2,267
2001	Reimbursable civilian full-time equivalent employment	864	975	1,067

For necessary operating expenses of the Veterans Benefits Administration, not otherwise provided for, including hire of passenger motor vehicles, reimbursement of the General Services Administration for security guard services, and reimbursement of the Department of Defense for the cost of overseas employee mail, [$2,164,074,000]$2,455,490,000: Provided, That expenses for services and assistance authorized under paragraphs (1), (2), (5), and (11) of section 3104(a) of title 38, United States Code, that the Secretary of Veterans Affairs determines are necessary to enable entitled veterans: (1) to the maximum extent feasible, to become employable and to obtain and maintain suitable employment; or (2) to achieve maximum independence in daily living, shall be charged to this account: Provided further, That of the funds made available under this heading, not to exceed [$113,000,000]$123,000,000 shall remain available until September 30, [2014]2015: Provided further, That from the funds made available under this heading, the Veterans Benefits Administration may purchase (on a one-for-one replacement basis only) up to two passenger motor vehicles for use in operations of that Administration in Manila, Philippines. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0151–0–1–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0010	Compensation and pensions	1,672	1,776	1,943
0011	Education	196	198	202
0012	Vocational rehabilitation and counseling	168	210	309
0013	Insurance	1	1	1
0014	General Administration	16

0799	Total direct obligations	2,053	2,185	2,455
0801	Compensation and pensions	217	261	242
0802	Education	1	1	1
0804	Insurance	30	34	34
0805	Housing	119	132	123

0899	Total reimbursable obligations	367	428	400

0900	Total new obligations	2,420	2,613	2,855

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	12
1012	Unobligated balance transfers between expired and unexpired accounts	32	21

1050	Unobligated balance (total)	44	21
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	2,019	2,164	2,455

1160	Appropriation, discretionary (total)	2,019	2,164	2,455
	Spending authority from offsetting collections, discretionary:
1700	Collected	368	428	400

1750	Spending auth from offsetting collections, disc (total)	368	428	400
1900	Budget authority (total)	2,387	2,592	2,855
1930	Total budgetary resources available	2,431	2,613	2,855
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–11

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	543	403	478
3010	Obligations incurred, unexpired accounts	2,420	2,613	2,855
3011	Obligations incurred, expired accounts	–39
3020	Outlays (gross)	–2,512	–2,538	–2,698
3041	Recoveries of prior year unpaid obligations, expired	–9

3050	Unpaid obligations, end of year	403	478	635
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–1
3071	Change in uncollected pymts, Fed sources, expired	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	542	403	478
3200	Obligated balance, end of year	403	478	635

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	2,387	2,592	2,855
	Outlays, gross:
4010	Outlays from new discretionary authority	2,207	2,157	2,359
4011	Outlays from discretionary balances	305	381	339

4020	Outlays, gross (total)	2,512	2,538	2,698
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–368	–428	–400
4180	Budget authority, net (total)	2,019	2,164	2,455
4190	Outlays, net (total)	2,144	2,110	2,298

General Operating Expenses, Veterans Benefits Administration._The total cost of administering veterans insurance programs is funded through direct appropriations to this account and through reimbursements from the insurance trust fund. This appropriation provides for the Department's top management direction and administrative support, including fiscal, personnel, and legal services, as well as for the administration of veteran benefits.

Note._Reflects FTE treated as reimbursements in all years and the effects of Credit Reform, per P.L. 101–508.


Identification code 36–0151–0–1–705		2012 actual	2013 CR	2014 est.

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	1,188	1,229	1,260
11.5	Other personnel compensation	72	74	76

11.9	Total personnel compensation	1,260	1,303	1,336
12.1	Civilian personnel benefits	393	408	423
13.0	Benefits for former personnel	2	2	2
21.0	Travel and transportation of persons	29	29	32
22.0	Transportation of things	2	2	2
23.1	Rent	117	120	112
23.2	Rental payments to others	19	22	28
23.3	Communications, utilities, and miscellaneous charges	22	30	37
24.0	Printing and reproduction	2	4	3
25.2	Other services from non-Federal sources	187	236	453
26.0	Supplies and materials	11	9	10
31.0	Equipment	9	19	16
42.0	Insurance claims and indemnities		1	1

99.0	Direct obligations	2,053	2,185	2,455
99.0	Reimbursable obligations	367	428	400

99.9	Total new obligations	2,420	2,613	2,855


Identification code 36–0151–0–1–705		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	18,964	19,336	19,437
2001	Reimbursable civilian full-time equivalent employment	1,361	1,421	1,414

For necessary expenses of the Office of Inspector General, to include information technology, in carrying out the provisions of the Inspector General Act of 1978 (5 U.S.C. App.), [$113,000,000]$116,411,000, of which $6,000,000 shall remain available until September 30, [2014]2015. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution.


Identification code 36–0170–0–1–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0101	Direct program	112	113	116

0192	Total direct program	112	113	116
0801	Reimbursable program	4	5	5

0900	Total new obligations	116	118	121

	Budgetary Resources:
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	112	113	116

1160	Appropriation, discretionary (total)	112	113	116
	Spending authority from offsetting collections, discretionary:
1700	Collected	4	5	5

1750	Spending auth from offsetting collections, disc (total)	4	5	5
1900	Budget authority (total)	116	118	121
1930	Total budgetary resources available	116	118	121

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	28	28	26
3010	Obligations incurred, unexpired accounts	116	118	121
3020	Outlays (gross)	–116	–120	–118

3050	Unpaid obligations, end of year	28	26	29
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	28	28	26
3200	Obligated balance, end of year	28	26	29

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	116	118	121
	Outlays, gross:
4010	Outlays from new discretionary authority	97	96	96
4011	Outlays from discretionary balances	19	24	22

4020	Outlays, gross (total)	116	120	118
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–4	–5	–5
4180	Budget authority, net (total)	112	113	116
4190	Outlays, net (total)	112	115	113

This appropriation provides for carrying out the independent oversight responsibilities of the Inspector General Act of 1978. This oversight includes VA-wide audit, investigation, health care inspection, and management support functions to identify and report weaknesses and deficiencies that create conditions for actual or potential fraud and other criminal activity, mismanagement, and waste in VA programs and operations. The audit function plans and conducts internal programmatic and financial audits and evaluations of all facets of VA operations. The health care inspection function performs legislatively mandated medical care quality assurance reviews and oversight of VA health care programs. The investigative function performs criminal and administrative investigations of improper and illegal activities involving VA operations, personnel, beneficiaries, and other parties.


Identification code 36–0170–0–1–705		2012 actual	2013 CR	2014 est.

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	63	63	65
11.5	Other personnel compensation	5	5	5

11.9	Total personnel compensation	68	68	70
12.1	Civilian personnel benefits	22	22	22
21.0	Employee Travel	5	5	5
23.1	Rental payments to GSA	5	4	4
23.3	Communications, utilities, and miscellaneous charges	1	1	1
25.2	Other services from non-Federal sources	9	12	12
31.0	Equipment	2	1	2

99.0	Direct obligations	112	113	116
99.0	Reimbursable obligations	4	5	5

99.9	Total new obligations	116	118	121


Identification code 36–0170–0–1–705		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	612	610	610
2001	Reimbursable civilian full-time equivalent employment	25	29	29

For necessary expenses for information technology systems and telecommunications support, including developmental information systems and operational information systems; for pay and associated costs; and for the capital asset acquisition of information technology systems, including management and related contractual costs of said acquisitions, including contractual costs associated with operations authorized by section 3109 of title 5, United States Code, [$3,327,444,000]$3,683,344,000, plus reimbursements: Provided, That [$1,021,000,000]$1,026,400,000 shall be for pay and associated costs, of which not to exceed five percent of this amount shall remain available until September 30, [2014]2015: Provided further, That [$1,812,045,000]$2,161,653,000 shall be for operations and maintenance, of which not to exceed ten percent of this amount shall remain available until September 30, [2014]2015: Provided further, That [$494,399,000]$495,291,000 shall be for information technology systems development, modernization, and enhancement, and shall remain available until September 30, [2014]2015: Provided further, That amounts made available for salaries and expenses, operations and maintenance, and information technology systems development, modernization, and enhancement may be transferred among the three subaccounts after the Secretary of Veterans Affairs submits notice thereof to the Committees on Appropriations of both Houses of Congress. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution as well as amounts from P.L. 113–2, the Disaster Relief Appropriations Act, 2013 (no language shown).


Identification code 36–0167–0–1–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0001	Development	590	547	495
0002	Operations and maintenance	1,632	1,638	2,162
0003	Administrative and salaries	955	979	1,026

0799	Total direct obligations	3,177	3,164	3,683
0801	Development	28	20	130
0802	Operations and maintenance	30	78	44
0803	Administrative and salaries	14	12	13

0899	Total reimbursable obligations	72	110	187

0900	Total new obligations	3,249	3,274	3,870

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	112	33
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	3,111	3,131	3,683
1120	Appropriations transferred to other accts [36–0169]	–7

1160	Appropriation, discretionary (total)	3,104	3,131	3,683
	Spending authority from offsetting collections, discretionary:
1700	Collected	72	110	187
1701	Change in uncollected payments, Federal sources	–5

1750	Spending auth from offsetting collections, disc (total)	67	110	187
1900	Budget authority (total)	3,171	3,241	3,870
1930	Total budgetary resources available	3,283	3,274	3,870
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–1
1941	Unexpired unobligated balance, end of year	33

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1,791	1,634	1,906
3010	Obligations incurred, unexpired accounts	3,249	3,274	3,870
3011	Obligations incurred, expired accounts	–68
3020	Outlays (gross)	–3,338	–3,002	–3,689

3050	Unpaid obligations, end of year	1,634	1,906	2,087
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–5
3070	Change in uncollected pymts, Fed sources, unexpired	5
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1,786	1,634	1,906
3200	Obligated balance, end of year	1,634	1,906	2,087

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	3,171	3,241	3,870
	Outlays, gross:
4010	Outlays from new discretionary authority	1,879	1,920	2,351
4011	Outlays from discretionary balances	1,459	1,082	1,338

4020	Outlays, gross (total)	3,338	3,002	3,689
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–72	–110	–187
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	5

4070	Budget authority, net (discretionary)	3,104	3,131	3,683
4080	Outlays, net (discretionary)	3,266	2,892	3,502
4180	Budget authority, net (total)	3,104	3,131	3,683
4190	Outlays, net (total)	3,266	2,892	3,502

The Information Technology (IT) Systems appropriation funds IT services such as systems development and performance, operations and maintenance, information protection, and customer support. This appropriation enables the effective and efficient delivery of services to the nation's largest healthcare network as well as the veterans benefits and corporate business lines within the Department of Veterans Affairs (VA).

Development._The Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits for veterans and their families. The Veterans Benefits Management System's development continues to progress and has seen successes in the early phase deliverables to date. This account also supports improvements to VA's financial and management systems as well as inter-agency efforts such as the development of the Virtual Lifetime Electronic Record and the Integrated Electronic Health Record with the Department of Defense.

Operations and Maintenance._The Office of Information & Technology purchases, maintains, manages, and supports all the computer, phone, telecommunication, and data systems equipment for all VA facilities.


Identification code 36–0167–0–1–705		2012 actual	2013 CR	2014 est.

	Direct obligations:
11.1	Personnel compensation: Full-time permanent	621	640	662
12.1	Civilian personnel benefits	180	187	194
13.0	Benefits for former personnel	1	1	1
21.0	Travel and transportation of persons	13	12	15
23.3	Communications, utilities, and miscellaneous charges	577	403	403
25.2	Other services from non-Federal sources	1,285	1,581	2,068
25.3	Other goods and services from Federal sources	1	1	1
26.0	Supplies and materials	7	10	10
31.0	Equipment	486	327	327
32.0	Land and structures	6	2	2

99.0	Direct obligations	3,177	3,164	3,683
99.0	Reimbursable obligations	72	110	187

99.9	Total new obligations	3,249	3,274	3,870


Identification code 36–0167–0–1–705		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	7,210	7,435	7,355
2001	Reimbursable civilian full-time equivalent employment	101	101	104

For necessary expenses of the National Cemetery Administration for operations and maintenance, not otherwise provided for, including uniforms or allowances therefor; cemeterial expenses as authorized by law; purchase of one passenger motor vehicle for use in cemeterial operations; hire of passenger motor vehicles; and repair, alteration or improvement of facilities under the jurisdiction of the National Cemetery Administration, [$258,284,000]$250,000,000, of which not to exceed [$25,828,000] $25,000,000 shall remain available until September 30, [2014]2015. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts included for 2013 reflect the annualized level provided by the continuing resolution as well as amounts from P.L. 113–2, the Disaster Relief Appropriations Act, 2013 (no language shown).


Identification code 36–0129–0–1–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0201	Administrative expenses	253	256	250

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	1
1012	Unobligated balance transfers between expired and unexpired accounts	6

1050	Unobligated balance (total)	7	1
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	251	255	250

1160	Appropriation, discretionary (total)	251	255	250
1930	Total budgetary resources available	258	256	250
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–4
1941	Unexpired unobligated balance, end of year	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	111	108	116
3010	Obligations incurred, unexpired accounts	253	256	250
3011	Obligations incurred, expired accounts	2
3020	Outlays (gross)	–255	–248	–248
3041	Recoveries of prior year unpaid obligations, expired	–3

3050	Unpaid obligations, end of year	108	116	118
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	111	108	116
3200	Obligated balance, end of year	108	116	118

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	251	255	250
	Outlays, gross:
4010	Outlays from new discretionary authority	178	199	193
4011	Outlays from discretionary balances	77	49	55

4020	Outlays, gross (total)	255	248	248
4180	Budget authority, net (total)	251	255	250
4190	Outlays, net (total)	255	248	248

The mission of the National Cemetery Administration is to honor veterans with final resting places in national shrines and with lasting tributes that commemorate their service to our Nation. The National Cemetery Administration's vision is to serve all veterans and their families with the utmost dignity, respect, and compassion. Every national cemetery will be a place that inspires visitors to understand and appreciate the service and sacrifice of our Nation's veterans. There are six related programs managed by the National Cemetery Administration including: (1) burying eligible veterans and their family members in national cemeteries and maintaining the graves and their environs as national shrines; (2) administering grants to States and Tribal organizations in establishing, expanding, improving, or operating veterans cemeteries; (3) providing headstones and markers for the graves of eligible veterans; (4) providing presidential memorial certificates to family and friends of deceased veterans, recognizing the veterans' contribution and service to the Nation; (5) providing graveliners or partial reimbursement for a privately purchased outer burial receptacle for each new grave in open national cemeteries administered by the National Cemetery Administration; and (6) recording First Notice of Veteran Deaths into VA electronic files to ensure timely termination of benefits and next-of-kin notification of possible entitlement to survivor benefits.

The National Cemetery Administration also reflects budget information for the National Cemetery Gift Fund and the National Cemetery Administration Facilities Operation Fund. Through the Gift Fund, the Secretary is authorized to accept gifts and bequests which are made for the purpose of beautifying national cemeteries or are determined to be beneficial to such cemeteries, or are made for the purpose of the operation, maintenance, or improvement of the National Memorial Cemetery of Arizona. Through the Facilities Operation Fund, the Secretary is authorized to lease any undeveloped land and unused or underutilized buildings of the National Cemetery Administration, or parts or parcels thereof, for a term not to exceed 10 years. Proceeds from such leases are deposited in the Facilities Operation Fund, and are available to cover costs incurred by the National Cemetery Administration in the operation and maintenance of property of the Administration.

Note._Total obligations reported include the net of recoveries of prior year paid and unpaid obligations while VA is in the process of modifying its financial system to record recoveries consistent with OMB Circular No. A-11.


Identification code 36–0129–0–1–705		2012 actual	2013 CR	2014 est.

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	93	98	101
11.3	Other than full-time permanent	4	4	4

11.9	Total personnel compensation	97	102	105
12.1	Civilian personnel benefits	32	34	35
21.0	Travel and transportation of persons	3	3	3
22.0	Transportation of things	2	2	2
23.1	Rent	3	2	2
23.3	Communications, utilities, and miscellaneous charges	7	7	7
24.0	Printing and reproduction	1	2	2
25.2	Other services from non-Federal sources	89	85	74
26.0	Supplies and materials	9	10	10
31.0	Equipment	8	6	7
32.0	Land and structures	2	3	3

99.9	Total new obligations	253	256	250


Identification code 36–0129–0–1–705		2012 actual	2013 CR	2014 est.

1001	Direct civilian full-time equivalent employment	1,652	1,700	1,719


Identification code 36–4537–0–4–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0801	Reimbursable program-COGS-Merchandizing	883	879	883
0802	Reimbursable program-Other-Operations	234	387	407
0803	Reimbursable program-COGS-Printing and publications	10	30	50
0804	Reimbursable program-Other		200	210
0805	Reimbursable program-Equipment-Procurement services and distribution		494	550

0900	Total new obligations	1,127	1,990	2,100

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	653	822	822
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	1,077	1,990	2,100
1801	Change in uncollected payments, Federal sources	219

1850	Spending auth from offsetting collections, mand (total)	1,296	1,990	2,100
1930	Total budgetary resources available	1,949	2,812	2,922
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	822	822	822

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	931	916	1,706
3010	Obligations incurred, unexpired accounts	1,127	1,990	2,100
3020	Outlays (gross)	–1,142	–1,200	–2,100

3050	Unpaid obligations, end of year	916	1,706	1,706
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–1,210	–1,429	–1,429
3070	Change in uncollected pymts, Fed sources, unexpired	–219

3090	Uncollected pymts, Fed sources, end of year	–1,429	–1,429	–1,429
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	–279	–513	277
3200	Obligated balance, end of year	–513	277	277

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	1,296	1,990	2,100
	Outlays, gross:
4101	Outlays from mandatory balances	1,142	1,200	2,100
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–925	–1,990	–2,100
4123	Non-Federal sources	–152

4130	Offsets against gross budget authority and outlays (total)	–1,077	–1,990	–2,100
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired	–219
4170	Outlays, net (mandatory)	65	–790
4190	Outlays, net (total)	65	–790

Under the provisions of 38 U.S.C. 8121, the Supply Fund is responsible for the operation and maintenance of a supply system for VA. In this capacity, it provides policy and oversight to VA's acquisition and logistics programs, and provides best value acquisition of goods and services through its National Acquisition Center, Denver Acquisition and Logistics Center, Service and Distribution Center, Technology Acquisition Center and Strategic Acquisition Center. Operating as an intra-governmental revolving fund without fiscal year limitations, the Supply Fund is financed by revenue from fees on acquisitions of supplies, equipment, and services for both VA and other Government agency (OGA) customers.


Identification code 36–4537–0–4–705		2012 actual	2013 CR	2014 est.

	Reimbursable obligations:
	Personnel compensation:
11.1	Full-time permanent	79	92	109
11.5	Other personnel compensation	1	1	1

11.9	Total personnel compensation	80	93	110
12.1	Civilian personnel benefits	23	31	31
21.0	Travel and transportation of persons	9	25	12
23.1	Rental payments to GSA	5	4	13
23.3	Communications, utilities, and miscellaneous charges	7	7	4
24.0	Printing and reproduction	10	27	50
25.2	Other services from non-Federal sources	241	476	600
26.0	Supplies and materials	484	504	730
31.0	Equipment	268	823	550

99.9	Total new obligations	1,127	1,990	2,100


Identification code 36–4537–0–4–705		2012 actual	2013 CR	2014 est.

2001	Reimbursable civilian full-time equivalent employment	896	1,177	1,341


Identification code 36–4539–0–4–705		2012 actual	2013 CR	2014 est.

	Obligations by program activity:
0801	Reimbursable program	445	546	539

	Budgetary Resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	103	112	112
	Budget authority:
	Spending authority from offsetting collections, discretionary:
1700	Collected	424	546	539
1701	Change in uncollected payments, Federal sources	30

1750	Spending auth from offsetting collections, disc (total)	454	546	539
1930	Total budgetary resources available	557	658	651
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	112	112	112

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	158	166	166
3010	Obligations incurred, unexpired accounts	445	546	539
3020	Outlays (gross)	–437	–546	–541

3050	Unpaid obligations, end of year	166	166	164
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–88	–118	–118
3070	Change in uncollected pymts, Fed sources, unexpired	–30

3090	Uncollected pymts, Fed sources, end of year	–118	–118	–118
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	70	48	48
3200	Obligated balance, end of year	48	48	46

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	454	546	539
	Outlays, gross:
4010	Outlays from new discretionary authority	176	410	404
4011	Outlays from discretionary balances	261	136	137

4020	Outlays, gross (total)	437	546	541
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–424	–546	–539
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–30
4080	Outlays, net (discretionary)	13		2
4190	Outlays, net (total)	13		2

The VA Franchise Fund was established under the authority of the Government Management Reform Act of 1994 and the VA and Housing and Urban Development and Independent Agencies Act of 1997. VA was selected by the Office of Management and Budget (OMB) in 1996 as one of the six executive branch agencies to establish a franchise fund pilot program. Created as a revolving fund, the VA Franchise Fund began providing common administrative support services to the VA and other government agencies in 1997 on a fee-for-service basis. In 2006, under the Military Quality of Life and Veterans Affairs Appropriations Act, Public Law 109–114, permanent status was conferred upon the VA Franchise Fund. VA Enterprise Centers are the lines of business within the VA Franchise Fund and are expected to have net billings of about $539 million and employ 1,305 in 2014. The Franchise Fund concept is intended to increase competition for government administrative services, resulting in lower costs and higher quality.


Identification code 36–4539–0–4–705		2012 actual	2013 CR	2014 est.

	Reimbursable obligations:
11.1	Personnel compensation: Full-time permanent	79	122	115
12.1	Civilian personnel benefits	23	31	31
21.0	Travel and transportation of persons	1	5	5
23.1	Rental payments to GSA		13	13
23.3	Communications, utilities, and miscellaneous charges	58	57	57
24.0	Printing and reproduction	6	7	7
25.2	Other services from non-Federal sources	232	270	270
26.0	Supplies and materials	2	7	7
31.0	Equipment	44	34	34

99.9	Total new obligations	445	546	539


Identification code 36–4539–0–4–705		2012 actual	2013 CR	2014 est.

2001	Reimbursable civilian full-time equivalent employment	1,020	1,268	1,305

(2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care in the Department.

(2) "Department of Veterans Affairs, Medical support and compliance'', $100,000,000.

(b) In addition to amounts provided elsewhere in this Act, an additional amount is appropriated to the following accounts in the amounts specified to remain available until September 30, [2014]2015:

(2) "Department of Veterans Affairs, Medical support and compliance'', $100,000,000.

["(l) Under regulations the Secretary shall prescribe, the Secretary may disclose information about a veteran or the dependent of a veteran to a State controlled substance monitoring program, including a program approved by the Secretary of Health and Human Services under section 399O of the Public Health Service Act (42 U.S.C. 280g-3), to the extent necessary to prevent misuse and diversion of prescription medicines.''].


		2012 actual	2013 CR	2014 est.

Offsetting receipts from the public:
36–143500	General Fund Proprietary Interest Receipts, not Otherwise Classified	5	6	7
36–247300	Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984	149	128	107
36–273330	Housing Downward Reestimates	92	53
36–275110	Native American Veteran Housing Loans, Negative Subsidies	1	2	2
36–275130	Native American Direct Loans, Downward Reestimate of Subsidies	5	3
36–275510	Housing Negative Subsidies	211	141	102
36–322000	All Other General Fund Proprietary Receipts Including Budget Clearing Accounts	87	40	40
General Fund Offsetting receipts from the public		550	373	258


Intragovernmental payments:
36–388500	Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts	5	5	5

General Fund Intragovernmental payments		5	5	5

(c) The head of the agency posting such report shall do so only after such report has been made available to the requesting Committee or Committees of Congress for no less than 45 days.

(b) Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement agency or any other entity carrying out criminal investigations, prosecution, or adjudication activities.

DEPARTMENT OF VETERANS AFFAIRS

Veterans Health Administration

Federal Funds

Medical Services

WORKLOAD

PERFORMANCE MEASURES

Medical Services

(Legislative proposal, not subject to PAYGO)

Medical Support and Compliance

DOD-VA Health Care Sharing Incentive Fund

Medical Facilities

Medical and Prosthetic Research

Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund

Medical Care Collections Fund

Medical Care Collections Fund

(Legislative proposal, not subject to PAYGO)

Canteen Service Revolving Fund

Medical Center Research Organizations

Trust Funds

General Post Fund, National Homes

Benefits Programs

Federal Funds

Compensation and Pensions

(including transfer of funds)

Compensation and Pensions

(Legislative proposal, subject to PAYGO)

Readjustment Benefits

Readjustment Benefits

(Legislative proposal, subject to PAYGO)

Veterans Insurance and Indemnities

Filipino Veterans Equity Compensation Fund

Service-disabled Veterans Insurance Fund

Operating costs

Veterans Reopened Insurance Fund

Servicemembers' Group Life Insurance Fund

Veterans Housing Benefit Program Fund

Housing Direct Loan Financing Account

Housing Guaranteed Loan Financing Account

Housing Liquidating Account

Native American Veteran Housing Loan Program Account

Vocational Rehabilitation Loans Program Account

Native American Direct Loan Financing Account

Transitional Housing Direct Loan Financing Account

Vocational Rehabilitation Direct Loan Financing Account

Trust Funds

Post-Vietnam Era Veterans Education Account

National Service Life Insurance Fund

United States Government Life Insurance Fund

Veterans Special Life Insurance Fund

Departmental Administration

Federal Funds

Construction, Major Projects

Construction, Minor Projects

Grants for Construction of State Extended Care Facilities

Grants for Construction of Veterans Cemeteries

Veterans Employment and Infrastructure Enhancement Transfer Fund

(Legislative proposal, subject to PAYGO)

General Administration

(including transfer of funds)

General Operating Expenses, Veterans Benefits Administration

Office of Inspector General

Information Technology Systems

National Cemetery Administration

Supply Fund

Franchise Fund

ADMINISTRATIVE PROVISIONS

GENERAL FUND RECEIPT ACCOUNTS

TITLE V—GENERAL PROVISIONS