[Appendix]
[Detailed Budget Estimates by Agency]
[Department of Veterans Affairs]
[From the U.S. Government Printing Office, www.gpo.gov]



   
      
      
         DEPARTMENT OF VETERANS AFFAIRS                                                                                           
            
         
      
      
   
   
      DEPARTMENT OF VETERANS AFFAIRS                                                                                           
         
      
         Veterans Health Administration                                                                                           
            
         Federal Funds
         Medical ServicesFor 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 111â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.âThis account receives advance appropriations; a full-year 2013 appropriation for this account was enacted in the Consolidated
            Appropriations Act, 2012 (P.L. 112â74). The amounts included for 2013 also reflect the annualized level provided by the Continuing
            Appropriations Resolution, 2013 (P.L. 112â175) as well as amounts from P.L. 113â2, the Disaster Relief Appropriations Act,
            2013.
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0160â0â1â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
                  â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
                  â2,830
                  â2,841
                  â2,935
               
               
                  0501
                  Medical Care Collections Fund
                  
                  
                  â129
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â2,830
                  â2,841
                  â3,064
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  217
                  217
                  217
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0160â0â1â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. 112â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 [36â0169]
                  â173
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [36â0165]
                  â15
                  â15
                  â15
               
               
                  1121
                  Appropriations transferred from other accts [36â5287]
                  2,814
                  2,841
                  2,935
               
               
                  1121
                  Appropriations transferred from other accts [36â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
                  â1,400
                  
                  â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
                  â316
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â40,383
                  â43,655
                  â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
                  â12
                  â7
                  â7
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â7
                  â7
                  â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]
                  â36
                  â63
                  â63
               
               
                  4033
                  Non-Federal sources
                  â148
                  â224
                  â137
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â184
                  â287
                  â200
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  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. 113â2) and the annualized level provided by the continuing
            resolution (P.L. 112â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. 113â2) and the annualized level provided by the continuing resolution (P.L. 112â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. 
         
            WORKLOADAmbulatory 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 93â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 107â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
            111â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
                  
                  
                     
                        
                     
                  
               
            
         
            PERFORMANCE MEASURESQuality 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
                  
                  
                     
                     
                     
                     
                  
                  
                     
                        
                     
                  
               
            
         1 In 2013, VHA updated the methodology to measure wait times for new patient appointments to improve reliability and consistency.
         Appointments for new patients will use the create date, defined as when the appointment was made and automatically captured
         by the scheduling system. Therefore, no targets are set in 2013 and 2014 so baseline performance can be established.2 In 2013, VHA updated the methodology to measure wait times for established patient appointments to improve reliability and
         consistency.  Appointments for established patients will use the desired date, defined as the agreed upon date determined
         together by provider and patient. Desired date is measured prospectively to better represent patient satisfaction.  Therefore,
         no targets are set in 2013 and 2014 so baseline performance can be established. 
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0160â0â1â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.112â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0160â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Medical Services                                                                                                         
            
         
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0160â2â1â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 [36â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)
                  
                  
                  â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).
         
      
         Medical Support and ComplianceFor 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.âThis account receives advance appropriations; a full-year 2013 appropriation for this account was enacted in the Consolidated
            Appropriations Act, 2012 (P.L. 112â74).
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0152â0â1â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. 112â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 [36â0169]
                  â24
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [36â0160]
                  â56
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [36â0165]
                  â50
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â30
                  101
                  100
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  5,535
                  5,746
                  6,033
               
               
                  1173
                  Advance appropriations permanently reduced
                  â100
                  
                  â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
                  â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
                  â101
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,326
                  â5,706
                  â5,955
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  897
                  1,222
                  1,340
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â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
                  â34
                  â78
                  â40
               
               
                  4033
                  Non-Federal sources
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â38
                  â78
                  â40
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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. 112â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. 112â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.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0152â0â1â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. 112â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0152â0â1â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
               
               
                  
                     
                  
               
            
         
      
         DOD-VA Health Care Sharing Incentive Fund                                                                                
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0165â0â1â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 [36â0160]
                  15
                  15
                  15
               
               
                  1121
                  Transferred from DOD account [97â0130]
                  65
                  15
                  15
               
               
                  1121
                  Transferred from VA account [36â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)
                  â61
                  â130
                  â80
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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 107â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0165â0â1â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0165â0â1â703
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  151
                  225
                  250
               
               
                  
                     
                  
               
            
         
      
         Medical FacilitiesFor 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.âThis account receives advance appropriations; a full-year 2013 appropriation for this account was enacted in the Consolidated
            Appropriations Act, 2012 (P.L. 112â74). The amounts included for 2013 also reflect the annualized level provided by the Continuing
            Appropriations Resolution, 2013 (P.L. 112â175) as well as amounts from P.L. 113â2, the Disaster Relief Appropriations Act,
            2013.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0162â0â1â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. 112â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 [36â0169]
                  â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
                  â250
                  
                  â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
                  â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
                  â20
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,460
                  â5,326
                  â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
                  â6
                  â16
                  â16
               
               
                  4033
                  Non-Federal sources
                  â12
                  â27
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â18
                  â43
                  â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. 113â2) and the annualized level provided by the continuing
            resolution (P.L. 112â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. 113â2) and the annualized level provided by the continuing resolution (P.L. 112â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. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0162â0â1â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. 112â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0162â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Medical and Prosthetic ResearchFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0161â0â1â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
                  â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
                  â7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â615
                  â610
                  â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
                  â19
                  â35
                  â35
               
               
                  4033
                  Non-Federal sources
                  â12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â31
                  â35
                  â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. 
         SUMMARY OF PROGRAM RESOURCES [in millions of dollars]
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0161â0â1â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0161â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund                           
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0169â0â1â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 [36â0162]
                  37
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [36â0152]
                  24
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [36â0160]
                  173
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [36â0167]
                  7
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [97â0130]
                  119
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [36â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)
                  â351
                  â35
                  â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
                  â7
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â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 111â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. 112â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. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0169â0â1â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
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0169â0â1â703
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,957
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Medical Care Collections Fund                                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â5287â0â2â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 [36â0160]
                  â2,814
                  â2,841
                  â2,935
               
               
                  1120
                  Appropriations transferred to other accts [36â0169]
                  â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.
         
      
         Medical Care Collections Fund                                                                                            
            
         
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â5287â2â2â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 [36â0160]
                  
                  
                  â129
               
               
                  
                     
                  
               
            
         
      
      
         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).
         
      
         Canteen Service Revolving Fund                                                                                           
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4014â0â3â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)
                  â344
                  â438
                  â450
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  11
                  6
                  1
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â3
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â6
                  â9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  8
                  
               
               
                  3200
                  Obligated balance, end of year
                  8
                  
                  â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
                  
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â365
                  â434
                  â446
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â365
                  â435
                  â447
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  
                  â3
                  â3
               
               
                  4170
                  Outlays, net (mandatory)
                  â21
                  3
                  3
               
               
                  4190
                  Outlays, net (total)
                  â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.
         
         Financing._ Operations will be financed from current revenues.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4014â0â3â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4014â0â3â705
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  3,294
                  3,500
                  3,550
               
               
                  
                     
                  
               
            
         
      
         Medical Center Research Organizations                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4026â0â3â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)
                  â250
                  â285
                  â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
                  â250
                  â285
                  â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4026â0â3â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
         General Post Fund, National Homes                                                                                        
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8180â0â7â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
                  â26
                  â27
                  â28
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  3
                  6
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8180â0â7â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)
                  â24
                  â25
                  â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 102â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.)
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8180â0â7â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
               
               
                  
                     
                  
               
            
         
      
         Benefits Programs                                                                                                        
            
         Federal Funds
         Compensation and Pensions
         (including transfer of 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0102â0â1â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 [36â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)
                  â54,754
                  â66,196
                  â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
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  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
                  
                  
                  â39
               
               
                  
                  Outlays
                  
                  
                  â39
               
               
                  Total:
               
               
                  
                  Budget Authority
                  51,238
                  61,425
                  71,208
               
               
                  
                  Outlays
                  54,754
                  66,196
                  70,964
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOAD
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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.
         
         Miscellaneous benefits provided for are: 
         (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 
         
         (c) payments authorized by the Equal Access to Justice Act. 
         The appropriation also provides for a program to allow VA to perform income matches for certain compensation recipients.
         In accordance with Public Law 97â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.  
         
         AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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.  
         
         AVERAGE NUMBER OF PENSION CASES AND PAYMENTS
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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. 
         
         NUMBER OF BURIAL BENEFITS
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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
                  
                  
                     
                        
                     
                  
               
            
         
      
         Compensation and Pensions                                                                                                
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0102â4â1â701
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Extend round-down of COLA
                  
                  
                  â42
               
               
                  0506
                  Expand burial benefits
                  
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  
                  
                  â39
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â39
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â39
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â39
               
               
                  3020
                  Outlays (gross)
                  
                  
                  39
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â39
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â39
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â39
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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.
         
      
         Readjustment BenefitsFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0137â0â1â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 [36â0102]
                  
                  â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)
                  â10,695
                  â13,461
                  â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
                  â365
                  â322
                  â304
               
               
                  4180
                  Budget authority, net (total)
                  12,108
                  11,199
                  13,136
               
               
                  4190
                  Outlays, net (total)
                  10,330
                  13,139
                  13,674
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  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
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOAD - Vocational Rehabilitation and Employment
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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
                  
                  
                     
                        
                     
                  
               
            
         
         WORKLOAD - Education
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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 9â11 GI Bill (Chapter 33)._Public Law 110â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 98â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 108â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 112â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.
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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.
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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 111â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 111â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. 
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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 106â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 9â11 GI Bill (Chapter 33) can elect to receive VA benefits for all or
            a portion of the remaining expenses. Public Law 108â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 106â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0137â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Readjustment Benefits                                                                                                    
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0137â4â1â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
                  
                  
                  â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)
                  
                  
                  â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.
         
      
         Veterans Insurance and IndemnitiesFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0120â0â1â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)
                  â104
                  â110
                  â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
                  â4
                  â4
                  â4
               
               
                  4180
                  Budget authority, net (total)
                  100
                  105
                  77
               
               
                  4190
                  Outlays, net (total)
                  100
                  106
                  77
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOAD
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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.  
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                     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
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0120â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Filipino Veterans Equity Compensation Fund                                                                               
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â1121â0â1â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)
                  â2
                  â6
                  â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. 110â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. 111â5). Original funding of $198,000,000
            was supplemented by a transfer of $67,000,000 authorized by P.L. 111â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.
         
      
         Service-disabled Veterans Insurance Fund                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4012â0â3â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)
                  â130
                  â150
                  â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
                  â81
                  â86
                  â58
               
               
                  4123
                  Baseline Program [Interest on loans]
                  â4
                  â4
                  â4
               
               
                  4123
                  Baseline Program [Premiums Earned]
                  â51
                  â55
                  â58
               
               
                  4123
                  Baseline Program [Repayments of Loan/Liens]
                  â17
                  â17
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â153
                  â162
                  â137
               
               
                  4170
                  Outlays, net (mandatory)
                  â23
                  â12
                  27
               
               
                  4190
                  Outlays, net (total)
                  â23
                  â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. 
         
            Operating costsDeath claims._Represents payments to designated beneficiaries.
         
         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.
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4012â0â3â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
               
               
                  
                     
                  
               
            
         
      
         Veterans Reopened Insurance Fund                                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4010â0â3â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
                  â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)
                  â47
                  â47
                  â45
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  44
                  41
                  37
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â3
                  â3
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â3
                  â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]
                  â14
                  â12
                  â10
               
               
                  4123
                  Baseline Program [Fund Premiums]
                  â2
                  â2
                  â2
               
               
                  4123
                  Baseline Program [Cash Collections]
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â19
                  â16
                  â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:
         Death claims._Represents payments to designated beneficiaries.
         
         Dividends._Policyholders participate in the distribution of annual dividends.
         
         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:
         POLICIES AND 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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4010â0â3â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
               
               
                  
                     
                  
               
            
         
      
         Servicemembers' Group Life Insurance Fund                                                                                
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4009â0â3â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)
                  â1,082
                  â1,072
                  â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
                  â1,082
                  â1,072
                  â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. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4009â0â3â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
               
               
                  
                     
                  
               
            
         
      
         Veterans Housing Benefit Program FundFor 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.   
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â1119â0â1â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
                  â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
                  â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)
                  â1,717
                  â1,535
                  â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 36â1119â0â1â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
                  â2.29
                  â5.00
               
               
                  132004
                  Vendee Direct Loans
                  â2.12
                  â14.25
                  â24.13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â1.93
                  â12.20
                  â21.58
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Acquired Direct Loans
                  
                  â1
                  â3
               
               
                  133004
                  Vendee Direct Loans
                  â3
                  â32
                  â86
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â3
                  â33
                  â89
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Acquired Direct Loans
                  
                  â1
                  â3
               
               
                  134004
                  Vendee Direct Loans
                  â3
                  â32
                  â86
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â3
                  â33
                  â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
                  â12
                  
                  
               
               
                  137004
                  Vendee Direct Loans
                  â2
                  â15
                  
               
               
                  137005
                  Acquired and Vendee Loan Reestimates
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â14
                  â16
                  
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan levels supportable by subsidy budget authority:
               
               
                  215001
                  Housing Guaranteed Loans
                  120,062
                  108,211
                  65,533
               
               
                  215002
                  Guaranteed Loan Sale SecuritiesâVendee
                  190
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  215999
                  Total loan guarantee levels
                  120,252
                  108,211
                  65,533
               
               
                  
                  Guaranteed loan subsidy (in percent):
               
               
                  232001
                  Housing Guaranteed Loans
                  â0.14
                  â0.10
                  â0.02
               
               
                  232002
                  Guaranteed Loan Sale SecuritiesâVendee
                  10.75
                  0.00
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  232999
                  Weighted average subsidy rate
                  â0.12
                  â0.10
                  â0.02
               
               
                  
                  Guaranteed loan subsidy budget authority:
               
               
                  233001
                  Housing Guaranteed Loans
                  â163
                  â108
                  â13
               
               
                  233002
                  Guaranteed Loan Sale SecuritiesâVendee
                  20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  233999
                  Total subsidy budget authority
                  â143
                  â108
                  â13
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  Housing Guaranteed Loans
                  â163
                  â108
                  â13
               
               
                  234002
                  Guaranteed Loan Sale SecuritiesâVendee
                  20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  â143
                  â108
                  â13
               
               
                  
                  Guaranteed loan upward reestimates:
               
               
                  235001
                  Housing Guaranteed Loans
                  707
                  1,294
                  
               
               
                  235002
                  Guaranteed Loan Sale SecuritiesâVendee
                  74
                  34
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  235999
                  Total upward reestimate budget authority
                  781
                  1,328
                  
               
               
                  
                  Guaranteed loan downward reestimates:
               
               
                  237001
                  Housing Guaranteed Loans
                  â78
                  â18
                  
               
               
                  237002
                  Guaranteed Loan Sale SecuritiesâVendee
                  
                  â19
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  237999
                  Total downward reestimate subsidy budget authority
                  â78
                  â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 105â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.
         
         WORKLOAD [In thousands]
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2012 actual
                     2013 est.
                     2014 est.
                  
                  
                     
                        
                     
                  
                  
                     Construction and valuation
                     395
                     346
                     202
                  
                  
                     Loan processing
                     1074
                     941
                     548
                  
                  
                     Loan service and claims
                     108
                     115
                     115
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â1119â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Housing Direct Loan Financing Account                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4127â0â3â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
                  â157
                  â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
                  â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
                  â963
                  â120
                  â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)
                  â308
                  â415
                  â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
                  â729
                  â50
                  
               
               
                  4120
                  Reimbursements from DLFA
                  â1
                  â1
                  â5
               
               
                  4120
                  Transfer of loan sales from loan sale security
                  â190
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â81
                  
                  
               
               
                  4123
                  Interest and principal received on loans
                  â59
                  â58
                  â76
               
               
                  4123
                  Fees
                  â3
                  â3
                  â5
               
               
                  4123
                  Cash sale of properties
                  â6
                  â8
                  â28
               
               
                  4123
                  Other
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â1,070
                  â120
                  â114
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â693
                  300
                  510
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â762
                  295
                  507
               
               
                  4180
                  Financing authority, net (total)
                  â693
                  300
                  510
               
               
                  4190
                  Financing disbursements, net (total)
                  â762
                  295
                  507
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4127â0â3â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
                  â38
                  â25
                  â32
               
               
                  1253
                  Proceeds from loan asset sales to the public with recourse
                  â190
                  
                  
               
               
                  
                  Write-offs for default:
               
               
                  1263
                  Direct loans
                  â12
                  â32
                  â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.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4127â0â3â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
                  â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
               
               
                  
                     
                  
               
            
         
      
         Housing Guaranteed Loan Financing Account                                                                                
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4129â0â3â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
                  â5
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  
                  â108
                  â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)
                  â2,692
                  â2,767
                  â2,702
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  307
                  48
                  55
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â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
                  â846
                  â1,329
                  
               
               
                  4120
                  Recoveries from DLFA
                  â167
                  â210
                  â313
               
               
                  4122
                  Interest on uninvested funds
                  â133
                  â383
                  â426
               
               
                  4123
                  Funding fees
                  â1,179
                  â1,051
                  â944
               
               
                  4123
                  Cash sale of properties
                  â791
                  â879
                  â1,415
               
               
                  4123
                  Redemption of properties and other
                  â43
                  
                  
               
               
                  4123
                  Loan sale proceeds
                  â198
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â3,357
                  â3,852
                  â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)
                  â665
                  â1,085
                  â396
               
               
                  4180
                  Financing authority, net (total)
                  24
                  
                  
               
               
                  4190
                  Financing disbursements, net (total)
                  â665
                  â1,085
                  â396
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4129â0â3â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
                  â79,928
                  â7,882
                  â9,092
               
               
                  
                  Adjustments:
               
               
                  2262
                  Terminations for default that result in acquisition of property
                  â1,209
                  â1,379
                  â1,638
               
               
                  2263
                  Terminations for default that result in claim payments
                  â845
                  â792
                  â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.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4129â0â3â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
               
               
                  
                     
                  
               
            
         
      
         Housing Liquidating Account                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4025â0â3â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
                  
                  â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
                  â7
                  â8
                  â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)
                  â5
                  â7
                  â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
                  â1
                  
                  
               
               
                  4123
                  Loan repayments and prepayments
                  â3
                  â2
                  â2
               
               
                  4123
                  Sale of homes, cash
                  â2
                  â2
                  â1
               
               
                  4123
                  Interest on loans
                  â1
                  â1
                  â1
               
               
                  4123
                  Interest on subordinate certificates
                  â1
                  â1
                  â1
               
               
                  4123
                  Interest collection on Veteran liability debts
                  â3
                  â2
                  â2
               
               
                  4123
                  Principal collection on Veteran liability debts
                  â3
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â14
                  â12
                  â11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â7
                  â8
                  â7
               
               
                  4170
                  Outlays, net (mandatory)
                  â9
                  â5
                  â7
               
               
                  4180
                  Budget authority, net (total)
                  â7
                  â8
                  â7
               
               
                  4190
                  Outlays, net (total)
                  â9
                  â5
                  â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
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4025â0â3â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
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  11
                  9
                  7
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4025â0â3â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
                  â123
                  â97
                  â76
               
               
                  2262
                  Adjustments: Terminations for default that result in acquisition of property
                  â3
                  â2
                  â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
                  â4
                  â8
                  â6
               
               
                  2361
                  Write-offs of loans receivable
                  â2
                  â4
                  â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.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4025â0â3â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 (-)
                  â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 (-)
                  â14
                  â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
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4025â0â3â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
               
               
                  
                     
                  
               
            
         
      
         Native American Veteran Housing Loan Program AccountFor 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.   
         Vocational Rehabilitation Loans Program AccountFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â1120â0â1â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)
                  â14
                  â7
                  â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 36â1120â0â1â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
                  â11.97
                  â17.84
                  â16.75
               
               
                  132003
                  Vocational Rehabilitation
                  0.63
                  0.68
                  0.20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â8.82
                  â13.87
                  â13.12
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  Native American Direct Loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â1
                  â2
                  â2
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Native American Direct Loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â1
                  â2
                  â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
                  â5
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â5
                  â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 109â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â1120â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Native American Direct Loan Financing Account                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4130â0â3â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
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  4
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  22
                  15
                  17
               
               
                  1421
                  Borrowing authority applied to repay debt
                  â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
                  â17
                  â15
                  â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)
                  â13
                  â21
                  â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
                  â13
                  â6
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1
                  
                  
               
               
                  4123
                  Non-federal sources - Repayments and prepayments of principal
                  â5
                  â6
                  â7
               
               
                  4123
                  Non-Federal sources - Interest received on loans
                  
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â19
                  â15
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  
                  
                  7
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â6
                  6
                  6
               
               
                  4180
                  Financing authority, net (total)
                  
                  
                  7
               
               
                  4190
                  Financing disbursements, net (total)
                  â6
                  6
                  6
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4130â0â3â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
                  â3
                  â6
                  â7
               
               
                  1264
                  Write-offs for default: Adjustment - reduction in subsidy allowance to account for reestimates analysis
                  â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.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4130â0â3â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
               
               
                  
                     
                  
               
            
         
      
         Transitional Housing Direct Loan Financing Account                                                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4258â0â3â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
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4258â0â3â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
                  â95
                  â95
                  â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
               
               
                  
                     
                  
               
            
         
      
      
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4258â0â3â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 (-)
                  â5
                  â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
               
               
                  
                     
                  
               
            
         
      
         Vocational Rehabilitation Direct Loan Financing Account                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4112â0â3â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
                  â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
                  â1
                  â3
                  â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)
                  â3
                  â3
                  â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
                  â3
                  â3
                  â3
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4112â0â3â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
                  â2
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4112â0â3â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
         Post-Vietnam Era Veterans Education Account                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8133â0â7â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)
                  â1
                  â1
                  â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
                  â1
                  â1
                  â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 99â576, enacted October 28, 1986, closed the program permanently for new
            enrollments effective March 31, 1987. Public Law 106â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
                  
                  
                     
                        
                     
                  
               
            
         
      
         National Service Life Insurance Fund                                                                                     
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8132â0â7â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
                  â436
                  â370
                  â315
               
               
                  0501
                  National Service Life Insurance Fund
                  â543
                  â611
                  â613
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â979
                  â981
                  â928
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  5,825
                  5,214
                  4,600
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8132â0â7â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)
                  â1,249
                  â1,211
                  â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
                  â178
                  â144
                  â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:
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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. 
         
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8132â0â7â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
                  â1,249
                  â1,211
                  â1,143
               
               
                  4599
                  Outgo under current law (-)
                  â1,249
                  â1,211
                  â1,143
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â1,249
                  â1,211
                  â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
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8132â0â7â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
               
               
                  
                     
                  
               
            
         
      
         United States Government Life Insurance Fund                                                                             
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8150â0â7â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
                  â1
                  
                  
               
               
                  0501
                  United States Government Life Insurance Fund
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â4
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  7
                  5
                  3
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8150â0â7â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)
                  â5
                  â4
                  â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:
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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.
         
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8150â0â7â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
                  â5
                  â4
                  â2
               
               
                  4599
                  Outgo under current law (-)
                  â5
                  â4
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â5
                  â4
                  â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
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8150â0â7â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
               
               
                  
                     
                  
               
            
         
      
         Veterans Special Life Insurance Fund                                                                                     
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8455â0â8â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
                  â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)
                  â201
                  â215
                  â217
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  464
                  460
                  452
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â29
                  â28
                  â28
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â28
                  â28
                  â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]
                  â115
                  â105
                  â98
               
               
                  4123
                  Baseline Program [Repayment of loans]
                  â15
                  â14
                  â13
               
               
                  4123
                  Baseline Program [Fund Premiums]
                  â40
                  â38
                  â35
               
               
                  4123
                  Baseline Program [Interest on Loans]
                  â4
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â174
                  â160
                  â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:
         Death claims._Represents payments to designated beneficiaries.
         
         Cash surrenders._A policyholder may terminate his or her insurance by cashing in the policy for its cash value.
         
         Dividends._Policyholders participate in the distribution of annual dividends.
         
         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:
         POLICIES AND 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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8455â0â8â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
               
               
                  
                     
                  
               
            
         
      
         Departmental Administration                                                                                              
            
         Federal Funds
         Construction, Major ProjectsFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution as well as amounts from P.L. 113â2, the
            Disaster Relief Appropriations Act, 2013 (no language shown).
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0110â0â1â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)
                  â738
                  â927
                  â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.  
         
          
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0110â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Construction, Minor ProjectsFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0111â0â1â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)
                  â550
                  â416
                  â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0111â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Grants for Construction of State Extended Care FacilitiesFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0181â0â1â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)
                  â201
                  â105
                  â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
               
               
                  
                     
                  
               
            
         
      
      
         
      
         Grants for Construction of Veterans CemeteriesFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0183â0â1â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)
                  â28
                  â33
                  â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
               
               
                  
                     
                  
               
            
         
      
         Veterans Employment and Infrastructure Enhancement Transfer Fund                                                         
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0157â4â1â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)
                  
                  
                  â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0157â4â1â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0157â4â1â702
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  5
               
               
                  
                     
                  
               
            
         
      
         General Administration
         (including transfer of funds)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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0142â0â1â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
                  â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)
                  â710
                  â834
                  â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
                  â426
                  â424
                  â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. 
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0142â0â1â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0142â0â1â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
               
               
                  
                     
                  
               
            
         
      
         General Operating Expenses, Veterans Benefits AdministrationFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0151â0â1â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
                  â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
                  â39
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2,512
                  â2,538
                  â2,698
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  403
                  478
                  635
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â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
                  â368
                  â428
                  â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. 101â508.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0151â0â1â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0151â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Office of Inspector GeneralFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0170â0â1â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)
                  â116
                  â120
                  â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
                  â4
                  â5
                  â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.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0170â0â1â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0170â0â1â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
               
               
                  
                     
                  
               
            
         
      
         Information Technology SystemsFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution as well as amounts from P.L. 113â2, the
            Disaster Relief Appropriations Act, 2013 (no language shown).
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0167â0â1â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 [36â0169]
                  â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
                  â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
                  â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
                  â68
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â3,338
                  â3,002
                  â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
                  â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
                  â72
                  â110
                  â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. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0167â0â1â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0167â0â1â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
               
               
                  
                     
                  
               
            
         
      
         National Cemetery AdministrationFor 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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution as well as amounts from P.L. 113â2, the
            Disaster Relief Appropriations Act, 2013 (no language shown).
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0129â0â1â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
                  â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)
                  â255
                  â248
                  â248
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0129â0â1â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0129â0â1â705
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,652
                  1,700
                  1,719
               
               
                  
                     
                  
               
            
         
      
         Supply Fund                                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4537â0â4â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)
                  â1,142
                  â1,200
                  â2,100
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  916
                  1,706
                  1,706
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1,210
                  â1,429
                  â1,429
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â219
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,429
                  â1,429
                  â1,429
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â279
                  â513
                  277
               
               
                  3200
                  Obligated balance, end of year
                  â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
                  â925
                  â1,990
                  â2,100
               
               
                  4123
                  Non-Federal sources
                  â152
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,077
                  â1,990
                  â2,100
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â219
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  65
                  â790
                  
               
               
                  4190
                  Outlays, net (total)
                  65
                  â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.  
         
          
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4537â0â4â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4537â0â4â705
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  896
                  1,177
                  1,341
               
               
                  
                     
                  
               
            
         
      
         Franchise Fund                                                                                                           
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4539â0â4â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)
                  â437
                  â546
                  â541
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  166
                  166
                  164
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â88
                  â118
                  â118
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â30
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â118
                  â118
                  â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
                  â424
                  â546
                  â539
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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
            109â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4539â0â4â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
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4539â0â4â705
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,020
                  1,268
                  1,305
               
               
                  
                     
                  
               
            
         
      
         ADMINISTRATIVE PROVISIONS                                                                                                
            
         '
      			
      (including transfer of funds)SEC. 201.  Any appropriation for fiscal year [2013]2014 for "Compensation and pensions'', "Readjustment benefits'', and "Veterans insurance and indemnities'' may be transferred
      as necessary to any other of the mentioned appropriations: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on
      Appropriations of both Houses of Congress.'
      			
      (including transfer of funds)SEC. 202.  Amounts made available for the Department of Veterans Affairs for fiscal year [2013]2014, in this Act or any other Act, under the "Medical services'', "Medical support and compliance'', and "Medical facilities''
      accounts may be transferred among the accounts: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on
      Appropriations of both Houses of Congress.SEC. 203.  Appropriations available in this title for salaries and expenses shall be available for services authorized by section 3109
      of title 5, United States Code, hire of passenger motor vehicles; lease of a facility or land or both; and uniforms or allowances
      therefore, as authorized by sections 5901 through 5902 of title 5, United States Code.SEC. 204.  No appropriations in this title (except the appropriations for "Construction, major projects'', and "Construction, minor
      projects'') shall be available for the purchase of any site for or toward the construction of any new hospital or home.SEC. 205.  No appropriations in this title shall be available for hospitalization or examination of any persons (except beneficiaries
      entitled to such hospitalization or examination under the laws providing such benefits to veterans, and persons receiving
      such treatment under sections 7901 through 7904 of title 5, United States Code, or the Robert T. Stafford Disaster Relief
      and Emergency Assistance Act (42 U.S.C. 5121 et seq.)), unless reimbursement of the cost of such hospitalization or examination
      is made to the "Medical services'' account at such rates as may be fixed by the Secretary of Veterans Affairs.SEC. 206.  Appropriations available in this title for "Compensation and pensions'', "Readjustment benefits'', and "Veterans insurance
      and indemnities'' shall be available for payment of prior year accrued obligations required to be recorded by law against
      the corresponding prior year accounts within the last quarter of fiscal year [2012]2013.SEC. 207.  Appropriations available in this title shall be available to pay prior year obligations of corresponding prior year appropriations
      accounts resulting from sections 3328(a), 3334, and 3712(a) of title 31, United States Code, except that if such obligations
      are from trust fund accounts they shall be payable only from "Compensation and pensions''.'
      			
      (including transfer of funds)SEC. 208.  Notwithstanding any other provision of law, during fiscal year [2013]2014, the Secretary of Veterans Affairs shall, from the National Service Life Insurance Fund under section 1920 of title 38, United
      States Code, the Veterans' Special Life Insurance Fund under section 1923 of title 38, United States Code, and the United
      States Government Life Insurance Fund under section 1955 of title 38, United States Code, reimburse the "General operating
      expenses, Veterans Benefits Administration'' and "Information technology systems'' accounts for the cost of administration
      of the insurance programs financed through those accounts: Provided, That reimbursement shall be made only from the surplus earnings accumulated in such an insurance program during fiscal year
      [2013]2014 that are available for dividends in that program after claims have been paid and actuarially determined reserves have been
      set aside: Provided further, That if the cost of administration of such an insurance program exceeds the amount of surplus earnings accumulated in that
      program, reimbursement shall be made only to the extent of such surplus earnings: Provided further, That the Secretary shall determine the cost of administration for fiscal year [2013]2014 which is properly allocable to the provision of each such insurance program and to the provision of any total disability
      income insurance included in that insurance program.SEC. 209.  Amounts deducted from enhanced-use lease proceeds to reimburse an account for expenses incurred by that account during a
      prior fiscal year for providing enhanced-use lease services, may be obligated during the fiscal year in which the proceeds
      are received.'
      			
      (including transfer of funds)SEC. 210.  Funds available in this title or funds for salaries and other administrative expenses shall also be available to reimburse
      the Office of Resolution Management of the Department of Veterans Affairs and the Office of Employment Discrimination Complaint
      Adjudication under section 319 of title 38, United States Code, for all services provided at rates which will recover actual
      costs but not exceed $42,904,000 for the Office of Resolution Management and $3,360,000 for the Office of Employment and Discrimination
      Complaint Adjudication: Provided, That payments may be made in advance for services to be furnished based on estimated costs: Provided further, That amounts received shall be credited to the "General administration'' and "Information technology systems'' accounts
      for use by the office that provided the service.SEC. 211.  No appropriations in this title shall be available to enter into any new lease of real property if the estimated annual rental
      cost is more than $1,000,000, unless the Secretary submits a report to the Committees on Appropriations of both Houses of
      Congress.SEC. 212.  No funds of the Department of Veterans Affairs shall be available for hospital care, nursing home care, or medical services
      provided to any person under chapter 17 of title 38, United States Code, for a non-service-connected disability described
      in section 1729(a)(2) of such title, unless that person has disclosed to the Secretary of Veterans Affairs, in such form as
      the Secretary may require, current, accurate third-party reimbursement information for purposes of section 1729 of such title:
      Provided, That the Secretary may recover, in the same manner as any other debt due the United States, the reasonable charges for such
      care or services from any person who does not make such disclosure as required: Provided further, That any amounts so recovered for care or services provided in a prior fiscal year may be obligated by the Secretary during
      the fiscal year in which amounts are received.'
      			
      (including transfer of funds)SEC. 213.  Notwithstanding any other provision of law, proceeds or revenues derived from enhanced-use leasing activities (including
      disposal) may be deposited into the "Construction, major projects'' and "Construction, minor projects'' accounts and be used
      for construction (including site acquisition and disposition), alterations, and improvements of any medical facility under
      the jurisdiction or for the use of the Department of Veterans Affairs. Such sums as realized are in addition to the amount
      provided for in "Construction, major projects'' and "Construction, minor projects''.SEC. 214.  Amounts made available under "Medical services'' are availableâ
      (1)  for furnishing recreational facilities, supplies, and equipment; and
      (2)  for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving
         care in the Department.
      '
      			
      (including transfer of funds)SEC. 215.  Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      may be transferred to "Medical services'', to remain available until expended for the purposes of that account.SEC. 216.  The Secretary of Veterans Affairs may enter into agreements with Indian tribes and tribal organizations which are party to
      the Alaska Native Health Compact with the Indian Health Service, and Indian tribes and tribal organizations serving rural
      Alaska which have entered into contracts with the Indian Health Service under the Indian Self Determination and Educational
      Assistance Act, to provide healthcare, including behavioral health and dental care. The Secretary shall require participating
      veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary. The term "rural
      Alaska'' shall mean those lands sited within the external boundaries of the Alaska Native regions specified in sections 7(a)(1)â(4)
      and (7)â(12) of the Alaska Native Claims Settlement Act, as amended (43 U.S.C. 1606), and those lands within the Alaska Native
      regions specified in sections 7(a)(5) and 7(a)(6) of the Alaska Native Claims Settlement Act, as amended (43 U.S.C. 1606),
      which are not within the boundaries of the Municipality of Anchorage, the Fairbanks North Star Borough, the Kenai Peninsula
      Borough or the Matanuska Susitna Borough.'
      			
      (including transfer of funds)SEC. 217.  Such sums as may be deposited to the Department of Veterans Affairs Capital Asset Fund pursuant to section 8118 of title
      38, United States Code, may be transferred to the "Construction, major projects'' and "Construction, minor projects'' accounts,
      to remain available until expended for the purposes of these accounts.'
      			
      (including transfer of funds)SEC. 218.  Amounts made available under the "Medical services'', "Medical support and compliance'', "Medical facilities'', "General
      operating expenses, Veterans Benefits Administration'', "General administration'', and "National Cemetery Administration''
      accounts for fiscal year [2013]2014, may be transferred to or from the "Information technology systems'' account: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on
      Appropriations of both Houses of Congress.'
      			
      (including transfer of funds)SEC. 219.  Amounts made available for the "Information technology systems'' account for development, modernization, and enhancement
      may be transferred between projects or to newly defined projects: Provided, That no project may be increased or decreased by more than $3,000,000 of cost prior to submitting notice thereof to the
      Committees on Appropriations of both Houses of Congress.SEC. 220.  None of the funds appropriated or otherwise made available by this Act or any other Act for the Department of Veterans Affairs
      may be used in a manner that is inconsistent with: (1) section 842 of the Transportation, Treasury, Housing and Urban Development,
      the Judiciary, the District of Columbia, and Independent Agencies Appropriations Act, 2006 (Public Law 109â115; 119 Stat.
      2506); or (2) section 8110(a)(5) of title 38, United States Code.'
      			
      (including transfer of funds)SEC. 221.  Of the amounts appropriated to the Department of Veterans Affairs for fiscal year [2013]2014 for "Medical services'', "Medical support and compliance'', "Medical facilities'', "Construction, minor projects'', and "Information
      technology systems'', up to [$247,356,000]$254,257,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
      Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress.'
      			
      (including transfer of funds)SEC. 222.  Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      for health care provided at facilities designated as combined Federal medical facilities as described by section 706 of the
      Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500) shall also be available:
      (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
      by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84; 123 Stat. 3571); and (2)
      for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
      Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500).'
      			
      (including transfer of funds)SEC. 223.  Of the amounts available in this title for "Medical services'', "Medical support and compliance'', and "Medical facilities'',
      a minimum of $15,000,000, shall be transferred to the DOD-VA Health Care Sharing Incentive Fund, as authorized by section
      8111(d) of title 38, United States Code, to remain available until expended, for any purpose authorized by section 8111 of
      title 38, United States Code.'
      			
      (including cancellations of funds)SEC. 224. (a)  Of the discretionary funds [appropriated in title II of division H of Public Law 112â74]made available to the Department of Veterans Affairs for fiscal year 2014, the following amounts which became available on October 1, [2012]2013, are hereby permanently cancelled from the following accounts in the amounts specified:
      (1)  "Department of Veterans Affairs, Medical services'', $1,400,000,000.
      (2)  "Department of Veterans Affairs, Medical support and compliance'', $100,000,000.
      (3)  "Department of Veterans Affairs, Medical facilities'', $250,000,000.
      (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:
         (1)  "Department of Veterans Affairs, Medical services'', $1,400,000,000.
         (2)  "Department of Veterans Affairs, Medical support and compliance'', $100,000,000.
         (3)  "Department of Veterans Affairs, Medical facilities'', $250,000,000.
            
               ["(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.''].
               
            
         
        
                                                                                                                                  
            
         
         GENERAL FUND RECEIPT ACCOUNTS                                                                                            
            
         (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  Offsetting receipts from the public:
               
               
                  36â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  5
                  6
                  7
               
               
                  36â247300
                  Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                  149
                  128
                  107
               
               
                  36â273330
                  Housing Downward Reestimates
                  92
                  53
                  
               
               
                  36â275110
                  Native American Veteran Housing Loans, Negative Subsidies
                  1
                  2
                  2
               
               
                  36â275130
                  Native American Direct Loans, Downward Reestimate of Subsidies
                  5
                  3
                  
               
               
                  36â275510
                  Housing Negative Subsidies
                  211
                  141
                  102
               
               
                  36â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:
               
               
                  36â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  5
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  5
                  5
                  5
               
               
                  
                     
                  
               
            
         
      
      
         
      
         TITLE VâGENERAL PROVISIONS                                                                                               
            
         SEC. 501.  No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless
      expressly so provided herein.SEC. 502.  None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to
      the Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance
      with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 503.  Such sums as may be necessary for fiscal year [2012]2013 for pay raises for programs funded by this Act shall be absorbed within the levels appropriated in this Act.SEC. 504.  All departments and agencies funded under this Act are encouraged, within the limits of the existing statutory authorities
      and funding, to expand their use of "E-Commerce'' technologies and procedures in the conduct of their business practices and
      public service activities.SEC. 505.  Unless stated otherwise, all reports and notifications required by this Act shall be submitted to the Subcommittee on Military
      Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the House of Representatives
      and the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations
      of the Senate.SEC. 506.  None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
      States Government except pursuant to a transfer made by, or transfer authority provided in, this or any other appropriations
      Act.SEC. 507.  None of the funds made available in this Act may be used for a project or program named for an individual serving as a Member,
      Delegate, or Resident Commissioner of the United States House of Representatives.SEC. 508. (a)  Any agency receiving funds made available in this Act, shall, subject to subsections (b) and (c), post on the public website
      of that agency any report required to be submitted by the Congress in this or any other Act, upon the determination by the
      head of the agency that it shall serve the national interest.
      (b)  Subsection (a) shall not apply to a report ifâ
         (1)  the public posting of the report compromises national security; or
         (2)  the report contains confidential or proprietary information.
      
      (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.
      SEC. 509. (a)  None of the funds made available in this Act may be used to maintain or establish a computer network unless such network
      blocks the viewing, downloading, and exchanging of pornography.
      (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.
      SEC. 510.  None of the funds appropriated or otherwise made available in this Act may be used by an agency of the executive branch to
      pay for first-class travel by an employee of the agency in contravention of sections 301â10.122 through 301â10.124 of title
      41, Code of Federal Regulations.SEC. 511.  None of the funds provided in this Act may be used to execute a contract for goods or services, including construction services,
      where the contractor has not complied with Executive Order No. 12989.[SEC. 512.  None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative
      agreement with, or to make a grant to, any corporation that was convicted of a felony criminal violation under any Federal
      or State law within the preceding 24 months, where the awarding agency is aware of the conviction, unless the agency has considered
      suspension or debarment of the corporation and made a determination that this further action is not necessary to protect the
      interests of the Government.]