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

             <h1>DEPARTMENT OF VETERANS AFFAIRS

             </h1>

          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 healthcare 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, loan repayments authorized by section 604 of the
             Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note), and
             hospital care and medical services authorized by section 1787 of title 38, United States Code; [$40,000,000] $367,885,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1, [2013] 2014; and, in addition, [$45,015,527,000] $47,603,202,000, plus reimbursements, shall become available on October 1, [2014] 2015, and shall remain available until September 30, [2015] 2016: Provided, That, of the amount made available on October 1, 2015, under this heading, $1,400,000,000, shall remain available until September
                30, 2017: 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. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 36–0160–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year
                      217
                      246
                      246

                      Receipts:

                      0220
                      Pharmaceutical Co-payments, MCCF
                      694
                      692
                      753

                      0221
                      Medical Care Collections Fund, Third Party Prescription Claims
                      86
                      87
                      90

                      0222
                      Enhanced-use Lease Proceeds, MCCF
                      2
                      2
                      2

                      0223
                      First Party Collections, MCCF
                      187
                      189
                      192

                      0224
                      Third Party Collections, MCCF
                      1,894
                      1,898
                      1,962

                      0225
                      Parking Fees, MCCF
                      4
                      4
                      3

                      0226
                      Compensated Work Therapy, MCCF
                      60
                      57
                      57

                      0227
                      MCCF, Long-term Care Copayments
                      3
                      4
                      4

                      0240
                      Payments from Compensation and Pension, MCCF
                      2
                      2
                      2

                      0299
                      Total receipts and collections
                      2,932
                      2,935
                      3,065

                      0400
                      Total: Balances and collections
                      3,149
                      3,181
                      3,311

                      Appropriations:

                      0500
                      Medical Care Collections Fund
                      –2,903
                      –2,935
                      –3,065

                      0799
                      Balance, end of year
                      246
                      246
                      246

          Program and Financing (in millions of dollars)

                      Identification code 36–0160–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Ambulatory care
                      19,681
                      20,817
                      22,366

                      0002
                      Inpatient care
                      8,027
                      8,408
                      8,873

                      0003
                      Rehabilitation Care
                      426
                      454
                      476

                      0004
                      Mental health care
                      4,509
                      5,056
                      5,383

                      0005
                      Long-term care
                      5,107
                      5,402
                      5,677

                      0006
                      Prosthetics care
                      2,235
                      2,402
                      2,577

                      0007
                      Dental care
                      573
                      633
                      692

                      0008
                      CHAMPVA and Other dependent programs
                      1,542
                      1,745
                      1,913

                      0009
                      Readjustment counseling
                      172
                      188
                      203

                      0091
                      Total operating expenses
                      42,272
                      45,105
                      48,160

                      0101
                      Ambulatory care
                      902
                      515
                      226

                      0102
                      Inpatient care
                      417
                      234
                      102

                      0103
                      Rehabilitation care
                      28
                      14
                      6

                      0104
                      Mental health care
                      252
                      164
                      72

                      0105
                      Long-term care
                      165
                      134
                      58

                      0107
                      Dental care
                      29
                      20
                      9

                      0109
                      Readjustment counseling
                      4
                      2
                      1

                      0191
                      Total capital investment
                      1,797
                      1,083
                      474

                      0799
                      Total direct obligations
                      44,069
                      46,188
                      48,634

                      0801
                      Reimbursable program
                      182
                      195
                      199

                      0900
                      Total new obligations
                      44,251
                      46,383
                      48,833

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      491
                      454
                      405

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,676
                      1,440
                      1,768

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –178
                      –183
                      –187

                      1120
                      Appropriations transferred to other accts [36–0165]

                      –15
                      –15

                      1120
                      Appropriations transferred to other accts [36–0167]
                      –192

                      1121
                      Appropriations transferred from other accts [36–5287]
                      2,887
                      2,919
                      3,048

                      1130
                      Appropriations permanently reduced
                      –2

                      1131
                      Unobligated balance of appropriations permanently reduced

                      –179

                      1160
                      Appropriation, discretionary (total)
                      4,191
                      3,982
                      4,614

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      41,354
                      43,557
                      45,016

                      1173
                      Advance appropriations permanently reduced
                      –1,513
                      –1,400
                      –1,400

                      1180
                      Advanced appropriation, discretionary  (total)
                      39,841
                      42,157
                      43,616

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      179
                      195
                      199

                      1701
                      Change in uncollected payments, Federal sources
                      3

                      1750
                      Spending auth from offsetting collections, disc (total)
                      182
                      195
                      199

                      1900
                      Budget authority (total)
                      44,214
                      46,334
                      48,429

                      1930
                      Total budgetary resources available
                      44,705
                      46,788
                      48,834

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      454
                      405
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7,483
                      8,638
                      9,674

                      3010
                      Obligations incurred, unexpired accounts
                      44,251
                      46,383
                      48,833

                      3011
                      Obligations incurred, expired accounts
                      –524

                      3020
                      Outlays (gross)
                      –42,572
                      –45,347
                      –47,753

                      3050
                      Unpaid obligations, end of year
                      8,638
                      9,674
                      10,754

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –7
                      –5
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –3

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      5

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –5
                      –5
                      –5

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      7,476
                      8,633
                      9,669

                      3200
                      Obligated balance, end of year
                      8,633
                      9,669
                      10,749

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      44,214
                      46,334
                      48,429

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      36,897
                      40,060
                      41,823

                      4011
                      Outlays from discretionary balances
                      5,675
                      5,287
                      5,930

                      4020
                      Outlays, gross (total)
                      42,572
                      45,347
                      47,753

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Medical services]
                      –46
                      –63
                      –63

                      4033
                      Non-Federal sources
                      –144
                      –132
                      –136

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –190
                      –195
                      –199

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –3

                      4052
                      Offsetting collections credited to expired accounts
                      11

                      4060
                      Additional offsets against budget authority only (total)
                      8

                      4070
                      Budget authority, net (discretionary)
                      44,032
                      46,139
                      48,230

                      4080
                      Outlays, net (discretionary)
                      42,382
                      45,152
                      47,554

                      4180
                      Budget authority, net (total)
                      44,032
                      46,139
                      48,230

                      4190
                      Outlays, net (total)
                      42,382
                      45,152
                      47,554

             For 2016, the Budget requests $58.7 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 2014, 2015 and 2016 will reduce
                the requirements for the 2015 and 2016 appropriations.

             For 2015, Medical Care appropriations are increased by $367.9 million over the 2015 advance appropriations request of $55.6
                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 2015 and 2016, VA will provide the highest quality health care services for veterans. VA
                estimates it will treat 6.7 million patients in 2015 and 6.8 million patients in 2016. Operation Enduring Freedom, Operation
                Iraqi Freedom and Operation New Dawn (OEF/OIF/OND) veterans are expected to reach 757,674 in 2015 (11.2 percent of the total)
                and 823,647 in 2016 (12.0 percent of the total).

             Medical Services._For Medical Services, the Budget reflects the following appropriation funding: the 2014 enacted advance appropriation of $43.6
                billion, augmented by $40 million (as provided in P.L. 113–76); the 2015 appropriation request of $45.4 billion; and the 2016
                advance appropriation request of $47.6 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).

             Medical Care Collections Fund (MCCF)._VA estimates collections of over $3.0 billion in 2015 and nearly $3.3 billion in 2016, representing six percent of available
                Medical Services 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 in the Medical Services account for 2015 are estimated to be $22,186 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:
                         2013 actual
                         2014 est.
                         2015 est.

                         Staff
                         76,475,380
                         78,974,556
                         81,138,344

                         Fee
                         13,705,130
                         14,095,598
                         14,470,076

                         Total
                         90,180,510
                         93,070,154
                         95,608,420

             Inpatient care._Obligations in the Medical Services account for 2015 are estimated to be $8,975 million. VA delivers inpatient acute care
                in its hospitals and through inpatient contract care.
    Estimated operating levels are:

                         2013 actual
                         2014 est.
                         2015 est.

                         Patients Treated
                         621,674
                         622,207
                         620,483

             Rehabilitative care._Obligations in the Medical Services account for 2015 are estimated to be $482 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:

                         2013 actual
                         2014 est.
                         2015 est.

                         Patients treated
                         15,996
                         16,155
                         16,249

             Mental health care._Obligations in the Medical Services account for 2015 are estimated to be $5,455 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:

                         2013 actual
                         2014 est.
                         2015 est.

                         Average daily census (ADC)
                         9,208
                         9,216
                         9,108

                         Outpatient Visits/Encounters
                         11,483,120
                         11,847,946
                         12,139,991

             Long-term care._Obligations in the Medical Services account for 2015 are estimated to be $5,735 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:

                         2013 actual
                         2014 est.
                         2015 est.

                         Institutional (ADC)
                         40,347
                         40,516
                         40,697

                         Non-Institutional Visits/Procedures
                         12,057,410
                         12,668,448
                         13,171,165

             Prosthetics care._Obligations in the Medical Services account for 2015 are estimated to be $2,577 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 in the Medical Services account for 2015 are estimated to be $701 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:

                         2013 actual
                         2014 est.
                         2015 est.

                         Dental Procedures
                         4,182,172
                         4,356,384
                         4,528,770

             Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) Caregivers (Title I) Programs._Obligations in the Medical Services account for 2015 are estimated to be $1,913 million for the care of veterans and beneficiaries
                of these programs. The Veterans Health Care Expansion Act of 1973, Public Law 93–82, authorized VA to provide a health benefits
                program that shares the cost of medical supplies and services with eligible beneficiaries. The Veterans' Survivor Benefits
                Improvements Act of 2001, Public Law 107–14, extended CHAMPVA benefits, as a secondary payer to Medicare, to CHAMPVA beneficiaries
                over age 6. CHAMPVA programs also include Foreign Medical Program (FMP), Spina Bifida Health Care Program, and Children of
                Women Vietnam Veterans Health Care Program (CWVV). The Veterans Caregivers and Veterans Omnibus Health Services Act of 2010,
                Public Law 111–163, further expanded CHAMPVA to include primary family caregivers of certain seriously injured Veterans. Eligible
                primary family caregivers are authorized to receive health care benefits through the existing CHAMPVA Program when the primary
                family caregiver has no other health care coverage (including Medicare and Medicaid).
    Estimated operating levels are:

                         2013 actual
                         2014 est.
                         2015 est.

                         Outpatient Workload
                         13,764,000
                         13,704,000
                         14,710,000

             Readjustment Counseling._Obligations in the Medical Services account for 2015 are estimated to be $204 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:

                         2013 actual
                         2014 est.
                         2015 est.

                         Visits
                         1,540,000
                         1,574,000
                         1,636,960

          Object Classification (in millions of dollars)

                      Identification code 36–0160–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      14,479
                      15,067
                      15,659

                      11.3
                      Other than full-time permanent
                      301
                      313
                      326

                      11.5
                      Other personnel compensation
                      1,670
                      1,738
                      1,806

                      11.9
                      Total personnel compensation
                      16,450
                      17,118
                      17,791

                      12.1
                      Civilian personnel benefits
                      4,934
                      5,137
                      5,339

                      21.0
                      Employee travel
                      37
                      39
                      39

                      21.0
                      Beneficiary travel
                      847
                      931
                      969

                      21.0
                      Interagency motor pool payments
                      21
                      21
                      22

                      21.0
                      All other
                      6
                      6
                      6

                      22.0
                      Transportation of things
                      13
                      15
                      16

                      23.2
                      Rental payments to others
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      343
                      371
                      401

                      24.0
                      Printing and reproduction
                      23
                      23
                      24

                      25.2
                      Other contractual services
                      4,835
                      5,783
                      6,200

                      25.6
                      Outpatient dental fees
                      122
                      134
                      146

                      25.6
                      Medical and nursing fees
                      1,761
                      1,868
                      2,150

                      25.6
                      Community nursing homes
                      650
                      745
                      787

                      25.6
                      Contract hospitalization
                      1,803
                      2,024
                      2,430

                      25.6
                      Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA)
                      1,028
                      1,069
                      1,158

                      26.0
                      Medical supplies and materials
                      7,939
                      8,392
                      9,020

                      31.0
                      Equipment
                      1,796
                      1,083
                      474

                      32.0
                      Land and structures
                      2

                      41.0
                      Medical grants, subsidies, and contributions
                      937
                      914
                      947

                      41.0
                      Medical grants to private organizations
                      521
                      515
                      715

                      99.0
                      Direct obligations
                      44,069
                      46,188
                      48,634

                      99.0
                      Reimbursable obligations
                      182
                      195
                      199

                      99.9
                      Total new obligations
                      44,251
                      46,383
                      48,833

          Employment Summary

                      Identification code 36–0160–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      193,807
                      198,311
                      201,418

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,872
                      1,872
                      1,872

             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.), [$5,879,700,000] $6,144,000,000, plus reimbursements, shall become available on October 1, [2014] 2015, and shall remain available until September 30, [2015] 2016: Provided, That, of the amount available under this heading, $100,000,000, shall remain available until September 30,
                2017. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0152–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Ambulatory care
                      2,900
                      2,990
                      2,794

                      0002
                      Inpatient care
                      1,118
                      1,200
                      1,258

                      0003
                      Rehabilitation care
                      76
                      80
                      84

                      0004
                      Mental health care
                      760
                      810
                      855

                      0005
                      Long-term care
                      612
                      632
                      656

                      0007
                      Dental care
                      98
                      101
                      110

                      0008
                      CHAMPVA and other dependent programs
                      83
                      99
                      101

                      0091
                      Total operating expenses
                      5,647
                      5,912
                      5,858

                      0101
                      Ambulatory care
                      37
                      43
                      17

                      0102
                      Inpatient care
                      14
                      19
                      8

                      0103
                      Rehabilitation care
                      1
                      1

                      0104
                      Mental health care
                      10
                      14
                      6

                      0105
                      Long-term care
                      8
                      11
                      5

                      0107
                      Dental care
                      1
                      2
                      1

                      0191
                      Total capital investment
                      71
                      90
                      37

                      0293
                      Total direct program
                      5,718
                      6,002
                      5,895

                      0799
                      Total direct obligations
                      5,718
                      6,002
                      5,895

                      0801
                      Reimbursable program activity
                      20
                      34
                      35

                      0900
                      Total new obligations
                      5,738
                      6,036
                      5,930

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      107
                      87
                      48

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      200
                      100
                      100

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –25
                      –26
                      –26

                      1120
                      Appropriations transferred to other accts [36–0165]
                      –15

                      1120
                      Appropriations transferred to other accts [36–0167]
                      –6

                      1160
                      Appropriation, discretionary (total)
                      154
                      74
                      74

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      5,746
                      6,033
                      5,880

                      1173
                      Advance appropriations permanently reduced
                      –202
                      –150
                      –100

                      1180
                      Advanced appropriation, discretionary  (total)
                      5,544
                      5,883
                      5,780

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      20
                      40
                      41

                      1750
                      Spending auth from offsetting collections, disc (total)
                      20
                      40
                      41

                      1900
                      Budget authority (total)
                      5,718
                      5,997
                      5,895

                      1930
                      Total budgetary resources available
                      5,825
                      6,084
                      5,943

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      87
                      48
                      13

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      896
                      1,046
                      1,178

                      3010
                      Obligations incurred, unexpired accounts
                      5,738
                      6,036
                      5,930

                      3011
                      Obligations incurred, expired accounts
                      –135

                      3020
                      Outlays (gross)
                      –5,453
                      –5,904
                      –5,820

                      3050
                      Unpaid obligations, end of year
                      1,046
                      1,178
                      1,288

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      895
                      1,046
                      1,178

                      3200
                      Obligated balance, end of year
                      1,046
                      1,178
                      1,288

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5,718
                      5,997
                      5,895

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4,787
                      5,316
                      5,226

                      4011
                      Outlays from discretionary balances
                      666
                      588
                      594

                      4020
                      Outlays, gross (total)
                      5,453
                      5,904
                      5,820

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –20
                      –40
                      –41

                      4033
                      Non-Federal sources
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –21
                      –40
                      –41

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4070
                      Budget authority, net (discretionary)
                      5,698
                      5,957
                      5,854

                      4080
                      Outlays, net (discretionary)
                      5,432
                      5,864
                      5,779

                      4180
                      Budget authority, net (total)
                      5,698
                      5,957
                      5,854

                      4190
                      Outlays, net (total)
                      5,432
                      5,864
                      5,779

             For 2016, the Budget requests $6.1 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 2014 enacted advance appropriation
                of $6.0 billion provided by P.L. 113–6.; the 2015 appropriation request of $5.9 billion; and the 2016 advance appropriation
                request of $6.1 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.

          Object Classification (in millions of dollars)

                      Identification code 36–0152–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      2,821
                      2,918
                      3,006

                      11.3
                      Other than full-time permanent
                      60
                      61
                      62

                      11.5
                      Other personnel compensation
                      325
                      336
                      347

                      11.9
                      Total personnel compensation
                      3,206
                      3,315
                      3,415

                      12.1
                      Civilian personnel benefits
                      1,026
                      1,066
                      1,102

                      21.0
                      Employee travel
                      42
                      42
                      42

                      21.0
                      All other
                      4
                      4
                      4

                      22.0
                      Transportation of things
                      12
                      12
                      11

                      23.3
                      Communications, utilities, and miscellaneous charges
                      128
                      137
                      117

                      24.0
                      Printing and reproduction
                      11
                      11
                      11

                      25.2
                      Other contractual services
                      1,113
                      1,229
                      1,059

                      25.6
                      Medical and nursing fees
                      4
                      4
                      4

                      26.0
                      Medical supplies and materials
                      97
                      92
                      93

                      26.0
                      Provisions
                      3

                      31.0
                      Equipment
                      71
                      90
                      37

                      32.0
                      Land and structures
                      1

                      99.0
                      Direct obligations
                      5,718
                      6,002
                      5,895

                      99.0
                      Reimbursable obligations
                      20
                      34
                      35

                      99.9
                      Total new obligations
                      5,738
                      6,036
                      5,930

          Employment Summary

                      Identification code 36–0152–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      47,741
                      49,434
                      48,145

                      2001
                      Reimbursable civilian full-time equivalent employment
                      869
                      869
                      869

             DOD-VA Health Care Sharing Incentive Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–0165–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      DOD-VA health care sharing incentive fund
                      50
                      70
                      70

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      263
                      256
                      216

                      1021
                      Recoveries of prior year unpaid obligations
                      13

                      1050
                      Unobligated balance (total)
                      276
                      256
                      216

                      Budget authority:

                      Appropriations, discretionary:

                      1121
                      Transferred from VA account [36–0152]
                      15

                      1121
                      Transferred from DOD account [97–0130]
                      15
                      15
                      15

                      1121
                      Appropriations transferred from other accts [36–0160]

                      15
                      15

                      1160
                      Appropriation, discretionary (total)
                      30
                      30
                      30

                      1930
                      Total budgetary resources available
                      306
                      286
                      246

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      256
                      216
                      176

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      36
                      38
                      28

                      3010
                      Obligations incurred, unexpired accounts
                      50
                      70
                      70

                      3020
                      Outlays (gross)
                      –35
                      –80
                      –30

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –13

                      3050
                      Unpaid obligations, end of year
                      38
                      28
                      68

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      36
                      38
                      28

                      3200
                      Obligated balance, end of year
                      38
                      28
                      68

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      30
                      30
                      30

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      35
                      80
                      30

                      4180
                      Budget authority, net (total)
                      30
                      30
                      30

                      4190
                      Outlays, net (total)
                      35
                      80
                      30

             The purpose of the Department of Defense-Veterans Affairs Health Care Sharing Incentive Fund, often referred to as the Joint
                Incentive Fund (JIF), is to enable the Departments to carry out a program to identify and provide incentives to implement
                creative sharing initiatives at the facility, intra-regional and nationwide levels. The JIF promotes collaboration and new
                approaches to problem solving to enable the Departments to improve the coordination of health care services. The Departments
                have established the fund and developed processes and criteria to solicit and select projects. Section 721 of the 2003 National
                Defense Authorization Act, Public Law 107–314, established the fund and requires VA and Department of Defense to establish
                a joint incentive program. In 2015, 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 36–0165–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      10
                      13
                      13

                      12.1
                      Civilian personnel benefits
                      3
                      3
                      3

                      25.1
                      Advisory and assistance services
                      33
                      40
                      40

                      26.0
                      Supplies and materials
                      2
                      4
                      4

                      31.0
                      Equipment
                      1
                      7
                      7

                      32.0
                      Land and structures
                      1
                      3
                      3

                      99.9
                      Total new obligations
                      50
                      70
                      70

          Employment Summary

                      Identification code 36–0165–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      165
                      219
                      219

             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[; $85,000,000 which shall be in addition to funds previously appropriated under this heading that became available on October
             1, 2013; and, in addition, $4,739,000,000], $4,915,000,000, plus reimbursements, shall become available on October 1, [2014] 2015, and shall remain available until September 30, [2015] 2016: Provided, That, of the amount available under this heading, $250,000,000, shall remain available until September 30,
                2017. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0162–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Ambulatory care
                      1,905
                      1,473
                      1,337

                      0002
                      Inpatient care
                      759
                      964
                      1,098

                      0003
                      Rehabilitation care
                      53
                      59
                      67

                      0004
                      Mental health care
                      528
                      646
                      743

                      0005
                      Long-term care
                      401
                      488
                      554

                      0007
                      Dental care
                      64
                      82
                      97

                      0008
                      CHAMPVA and other dependent programs
                      6
                      5
                      5

                      0009
                      Readjustment counseling
                      27
                      29
                      32

                      0091
                      Total operating expenses
                      3,743
                      3,746
                      3,933

                      0101
                      Ambulatory care
                      810
                      562
                      370

                      0102
                      Inpatient care
                      368
                      255
                      168

                      0103
                      Rehabilitation care
                      22
                      16
                      10

                      0104
                      Mental health care
                      258
                      178
                      118

                      0105
                      Long-term care
                      210
                      145
                      96

                      0107
                      Dental care
                      31
                      21
                      14

                      0109
                      Readjustment counseling
                      3
                      2
                      1

                      0191
                      Total capital investment
                      1,702
                      1,179
                      777

                      0799
                      Total direct obligations
                      5,445
                      4,925
                      4,710

                      0801
                      Reimbursable program
                      18
                      22
                      24

                      0900
                      Total new obligations
                      5,463
                      4,947
                      4,734

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      39
                      3
                      7

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      256
                      335
                      250

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –38
                      –31
                      –32

                      1121
                      Appropriations transferred from other accts [36–0169]
                      3

                      1160
                      Appropriation, discretionary (total)
                      221
                      304
                      218

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      5,441
                      4,872
                      4,739

                      1173
                      Advance appropriations permanently reduced
                      –252
                      –250
                      –250

                      1180
                      Advanced appropriation, discretionary  (total)
                      5,189
                      4,622
                      4,489

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      18
                      25
                      25

                      1750
                      Spending auth from offsetting collections, disc (total)
                      18
                      25
                      25

                      1900
                      Budget authority (total)
                      5,428
                      4,951
                      4,732

                      1930
                      Total budgetary resources available
                      5,467
                      4,954
                      4,739

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      3
                      7
                      5

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3,248
                      3,153
                      3,167

                      3010
                      Obligations incurred, unexpired accounts
                      5,463
                      4,947
                      4,734

                      3011
                      Obligations incurred, expired accounts
                      –34

                      3020
                      Outlays (gross)
                      –5,524
                      –4,933
                      –4,674

                      3050
                      Unpaid obligations, end of year
                      3,153
                      3,167
                      3,227

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3,247
                      3,153
                      3,167

                      3200
                      Obligated balance, end of year
                      3,153
                      3,167
                      3,227

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5,428
                      4,951
                      4,732

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,468
                      3,708
                      3,542

                      4011
                      Outlays from discretionary balances
                      2,056
                      1,225
                      1,132

                      4020
                      Outlays, gross (total)
                      5,524
                      4,933
                      4,674

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –7
                      –16
                      –16

                      4033
                      Non-Federal sources
                      –12
                      –9
                      –9

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –19
                      –25
                      –25

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4070
                      Budget authority, net (discretionary)
                      5,410
                      4,926
                      4,707

                      4080
                      Outlays, net (discretionary)
                      5,505
                      4,908
                      4,649

                      4180
                      Budget authority, net (total)
                      5,410
                      4,926
                      4,707

                      4190
                      Outlays, net (total)
                      5,505
                      4,908
                      4,649

             For 2016, the Budget requests advance appropriations of $4.9 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 from 2014 through 2016: the 2014 enacted advance
                appropriation of $4.9 billion, augmented by $85 million (as provided in P.L. 113–76); the 2015 appropriation request of $4.7
                billion; and the 2016 advance appropriation request of $4.9 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 maintenance, and property disposition and acquisition.

          Object Classification (in millions of dollars)

                      Identification code 36–0162–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,084
                      1,058
                      1,091

                      11.3
                      Other than full-time permanent
                      23
                      21
                      22

                      11.5
                      Other personnel compensation
                      125
                      122
                      126

                      11.9
                      Total personnel compensation
                      1,232
                      1,201
                      1,239

                      12.1
                      Civilian personnel benefits
                      407
                      397
                      408

                      21.0
                      Employee travel
                      4
                      3
                      1

                      21.0
                      All other
                      28
                      28
                      27

                      22.0
                      Transportation of things
                      16
                      17
                      15

                      23.1
                      Rental payments to GSA
                      27
                      28
                      26

                      23.2
                      Rental payments to others
                      457
                      546
                      652

                      23.3
                      Communications, utilities, and miscellaneous charges
                      530
                      540
                      527

                      25.2
                      Other contractual services
                      706
                      669
                      763

                      26.0
                      Medical supplies and materials
                      336
                      317
                      275

                      31.0
                      Equipment
                      139
                      143
                      109

                      32.0
                      Medical land and structures
                      1,563
                      1,036
                      668

                      99.0
                      Direct obligations
                      5,445
                      4,925
                      4,710

                      99.0
                      Reimbursable obligations
                      18
                      22
                      24

                      99.9
                      Total new obligations
                      5,463
                      4,947
                      4,734

          Employment Summary

                      Identification code 36–0162–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      23,151
                      22,328
                      22,328

                      2001
                      Reimbursable civilian full-time equivalent employment
                      490
                      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, [$585,664,000] $588,922,000, plus reimbursements, shall remain available until September 30, [2015] 2016. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0161–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Bio-medical laboratory science research
                      602
                      284
                      284

                      0002
                      Rehabilitation research

                      95
                      95

                      0003
                      Health services research

                      96
                      90

                      0004
                      Clinical science research

                      116
                      116

                      0091
                      Total operating expenses
                      602
                      591
                      585

                      0101
                      Bio-medical laboratory science research

                      18
                      10

                      0102
                      Rehabilitation research

                      4
                      1

                      0103
                      Health services research

                      2
                      1

                      0104
                      Clinical science research

                      3
                      1

                      0191
                      Total capital investment

                      27
                      13

                      0799
                      Total direct obligations
                      602
                      618
                      598

                      0801
                      Reimbursable program
                      36
                      40
                      40

                      0900
                      Total new obligations
                      638
                      658
                      638

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      102
                      80
                      43

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      583
                      586
                      589

                      1130
                      Appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      582
                      586
                      589

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      35
                      35
                      40

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      36
                      35
                      40

                      1900
                      Budget authority (total)
                      618
                      621
                      629

                      1930
                      Total budgetary resources available
                      720
                      701
                      672

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      80
                      43
                      34

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      211
                      271
                      318

                      3010
                      Obligations incurred, unexpired accounts
                      638
                      658
                      638

                      3011
                      Obligations incurred, expired accounts
                      –7

                      3020
                      Outlays (gross)
                      –571
                      –611
                      –619

                      3050
                      Unpaid obligations, end of year
                      271
                      318
                      337

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1

                      –2
                      –2

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      –1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –2
                      –2
                      –2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      211
                      269
                      316

                      3200
                      Obligated balance, end of year
                      269
                      316
                      335

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      618
                      621
                      629

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      342
                      442
                      448

                      4011
                      Outlays from discretionary balances
                      229
                      169
                      171

                      4020
                      Outlays, gross (total)
                      571
                      611
                      619

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –22
                      –35
                      –40

                      4033
                      Non-Federal sources
                      –13

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –35
                      –35
                      –40

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      4070
                      Budget authority, net (discretionary)
                      582
                      586
                      589

                      4080
                      Outlays, net (discretionary)
                      536
                      576
                      579

                      4180
                      Budget authority, net (total)
                      582
                      586
                      589

                      4190
                      Outlays, net (total)
                      536
                      576
                      579

             For 2015, the total budgetary resources of $1.9 billion is comprised of $589 million in direct appropriations, $589 million
                in medical care support such as physicians' pay, utilities and other overhead, $500 million in Federal and private sector
                grants, and $185 million in other non-federal resources. 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.

             In 2015, VA's research priorities will emphasize the critical needs of our newest veterans, specifically those who have served
                in Iraq and Afghanistan, while continuing to address the special health care needs of veterans. VA will continue to support
                studies dedicated to understanding chronic multi-symptom illness among Gulf War veterans and the long-term health effects
                of potentially hazardous substances to which they may have been exposed, including the development of a biorepository of blood
                samples for a wide range of future studies. These efforts will be tightly coordinated with related research undertaken by
                the Department of Defense.

             Enhancing research on genomic medicine and continuing the Million Veteran Program (MVP) will be a major goal for VA Research
                in 2015. MVP, a groundbreaking genomic medicine program, seeks to collect genetic samples and general health information from
                one million veterans in the next 5 to 7 years. The program is on track to establish one of the largest genomic and health
                information research resources available in the world, which should help provide answers to many pressing medical questions
                and lead to improvements in care and prevention to veterans and the Nation.  As of January 31, 2014, MVP had enrolled more
                than 241,000 veterans.

             VA research will also support a wide array of research and development in engineering and technology to improve the lives
                of veterans with disabilities. Work includes both prosthetic systems that replace a lost limb, and those that activate residual
                or paralyzed nerves, muscles, and limbs.

             A comprehensive research program supports VA's commitment to the health and care of the increasing number of women veterans.
                Recent areas of inquiry include studying how VA provides for women veterans' general and gender-specific health care needs,
                and understanding the experiences of women veterans while in service and their health risk factors later in life.

             VA research will increase its emphasis on big data/bioinformatics. The goal is to improve the ability to extract knowledge
                from large, complex collections of digital data to solve some of the Nation's challenges. For VA, it has the potential to
                impact how VA handles veterans' data and for improving veterans' care. The Office of Research and Development's contribution
                to this initiative is in the area of bioinformatics, which involves developing and improving methods for storing, retrieving,
                and analyzing biological data.

             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]

                         2013 actual
                         2014 est.
                         2015 est.

                         Medical and prosthetic research appropriation
                         582
                         586
                         589

                         Federal resources (includes VA Medical Care support funding)
                         1,067
                         1,101
                         1,089

                         Other non-federal resources
                         163
                         195
                         185

                         Total program resources
                         1,812
                         1,882
                         1,863

          Object Classification (in millions of dollars)

                      Identification code 36–0161–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      174
                      177
                      177

                      11.3
                      Other than full-time permanent
                      15
                      15
                      15

                      11.5
                      Other personnel compensation
                      40
                      41
                      41

                      11.9
                      Total personnel compensation
                      229
                      233
                      233

                      12.1
                      Civilian personnel benefits
                      73
                      74
                      73

                      21.0
                      Employee travel
                      3
                      3
                      3

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      1
                      1

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      220
                      212
                      212

                      26.0
                      Supplies and materials
                      38
                      40
                      38

                      31.0
                      Equipment
                      37
                      54
                      37

                      99.0
                      Direct obligations
                      602
                      618
                      598

                      99.0
                      Reimbursable obligations
                      36
                      40
                      40

                      99.9
                      Total new obligations
                      638
                      658
                      638

          Employment Summary

                      Identification code 36–0161–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,964
                      3,010
                      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 36–0169–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      377
                      406
                      414

                      0801
                      Reimbursable program activity
                      9
                      11
                      11

                      0900
                      Total new obligations
                      386
                      417
                      425

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      7
                      6

                      Budget authority:

                      Appropriations, discretionary:

                      1120
                      Appropriations transferred to other accts [36–0162]
                      –3

                      1121
                      Appropriations transferred from other accts [36–0162]
                      38
                      31
                      32

                      1121
                      Appropriations transferred from other accts [36–0152]
                      25
                      26
                      26

                      1121
                      Appropriations transferred from other accts [36–0160]
                      178
                      183
                      187

                      1121
                      Appropriations transferred from other accts [36–0167]
                      7
                      7
                      7

                      1121
                      Appropriations transferred from other accts [97–0130]
                      118
                      143
                      147

                      1121
                      Appropriations transferred from other accts [36–5287]
                      16
                      16
                      17

                      1160
                      Appropriation, discretionary (total)
                      379
                      406
                      416

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      8
                      10
                      7

                      1750
                      Spending auth from offsetting collections, disc (total)
                      8
                      10
                      7

                      1900
                      Budget authority (total)
                      387
                      416
                      423

                      1930
                      Total budgetary resources available
                      394
                      423
                      429

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      7
                      6
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      65
                      83
                      73

                      3010
                      Obligations incurred, unexpired accounts
                      386
                      417
                      425

                      3011
                      Obligations incurred, expired accounts
                      –10

                      3020
                      Outlays (gross)
                      –358
                      –427
                      –438

                      3050
                      Unpaid obligations, end of year
                      83
                      73
                      60

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      65
                      83
                      73

                      3200
                      Obligated balance, end of year
                      83
                      73
                      60

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      387
                      416
                      423

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      310
                      375
                      381

                      4011
                      Outlays from discretionary balances
                      48
                      52
                      57

                      4020
                      Outlays, gross (total)
                      358
                      427
                      438

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –7
                      –8
                      –5

                      4033
                      Non-Federal sources
                      –1
                      –2
                      –2

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –8
                      –10
                      –7

                      4070
                      Budget authority, net (discretionary)
                      379
                      406
                      416

                      4080
                      Outlays, net (discretionary)
                      350
                      417
                      431

                      4180
                      Budget authority, net (total)
                      379
                      406
                      416

                      4190
                      Outlays, net (total)
                      350
                      417
                      431

             The Department of Veterans Affairs (VA) and the Department of Defense (DOD) will each contribute funding to the Joint Department
                of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 111–84,
                the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
                James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010.  In 2014 and 2015, 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.

          Object Classification (in millions of dollars)

                      Identification code 36–0169–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      170
                      199
                      203

                      12.1
                      Civilian personnel benefits
                      38
                      33
                      34

                      25.1
                      Advisory and assistance services
                      75
                      73
                      75

                      26.0
                      Supplies and materials
                      57
                      63
                      64

                      31.0
                      Equipment
                      10
                      11
                      11

                      32.0
                      Land and structures
                      27
                      27
                      27

                      99.0
                      Direct obligations
                      377
                      406
                      414

                      99.0
                      Reimbursable obligations
                      9
                      11
                      11

                      99.9
                      Total new obligations
                      386
                      417
                      425

          Employment Summary

                      Identification code 36–0169–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,016
                      2,104
                      2,136

             Medical Care Collections Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–5287–0–2–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      2,903
                      2,935
                      3,065

                      1120
                      Appropriations transferred to other accts [36–0160]
                      –2,887
                      –2,919
                      –3,048

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –16
                      –16
                      –17

             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 2013, $2.9 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.

             Canteen Service Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4014–0–3–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Reimbursable operating expenses
                      272
                      272
                      278

                      0802
                      Reimbursable direct operations
                      155
                      155
                      160

                      0810
                      Reimbursable capital investment: Sales program: Purchase of equipment and leasehold
                      18
                      18
                      17

                      0900
                      Total new obligations
                      445
                      445
                      455

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      16
                      9
                      14

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      438
                      447
                      457

                      1801
                      Change in uncollected payments, Federal sources

                      3
                      3

                      1850
                      Spending auth from offsetting collections, mand (total)
                      438
                      450
                      460

                      1930
                      Total budgetary resources available
                      454
                      459
                      474

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      9
                      14
                      19

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      12
                      35
                      30

                      3010
                      Obligations incurred, unexpired accounts
                      445
                      445
                      455

                      3020
                      Outlays (gross)
                      –422
                      –450
                      –460

                      3050
                      Unpaid obligations, end of year
                      35
                      30
                      25

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2
                      –2
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired

                      –3
                      –3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –2
                      –5
                      –8

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10
                      33
                      25

                      3200
                      Obligated balance, end of year
                      33
                      25
                      17

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      438
                      450
                      460

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      395
                      445
                      454

                      4101
                      Outlays from mandatory balances
                      27
                      5
                      6

                      4110
                      Outlays, gross (total)
                      422
                      450
                      460

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –1
                      –1

                      4123
                      Non-Federal sources
                      –438
                      –446
                      –456

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –438
                      –447
                      –457

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired

                      –3
                      –3

                      4170
                      Outlays, net (mandatory)
                      –16
                      3
                      3

                      4190
                      Outlays, net (total)
                      –16
                      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 36–4014–0–3–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      124
                      124
                      126

                      11.3
                      Other than full-time permanent
                      5
                      5
                      5

                      11.9
                      Total personnel compensation
                      129
                      129
                      131

                      12.1
                      Civilian personnel benefits
                      30
                      30
                      31

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      6
                      6
                      6

                      26.0
                      Supplies and materials
                      268
                      268
                      274

                      31.0
                      Equipment
                      10
                      10
                      11

                      99.9
                      Total new obligations
                      445
                      445
                      455

          Employment Summary

                      Identification code 36–4014–0–3–705
                      2013 actual
                      2014 est.
                      2015 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,307
                      3,375
                      3,425

             Medical Center Research Organizations

             Program and Financing (in millions of dollars)

                      Identification code 36–4026–0–3–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Operating expenses
                      275
                      252
                      253

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      10
                      10

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      285
                      252
                      253

                      1850
                      Spending auth from offsetting collections, mand (total)
                      285
                      252
                      253

                      1930
                      Total budgetary resources available
                      285
                      262
                      263

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      10
                      10
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      10

                      3010
                      Obligations incurred, unexpired accounts
                      275
                      252
                      253

                      3020
                      Outlays (gross)
                      –285
                      –252
                      –253

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      285
                      252
                      253

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      275
                      252
                      253

                      4101
                      Outlays from mandatory balances
                      10

                      4110
                      Outlays, gross (total)
                      285
                      252
                      253

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –200
                      –214
                      –253

                      4123
                      Non-Federal sources
                      –85
                      –38

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –285
                      –252
                      –253

             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 36–4026–0–3–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      21.0
                      Travel and transportation of persons
                      9
                      9
                      9

                      25.2
                      Other services from non-Federal sources
                      235
                      212
                      213

                      26.0
                      Supplies and materials
                      22
                      22
                      22

                      31.0
                      Equipment
                      9
                      9
                      9

                      99.9
                      Total new obligations
                      275
                      252
                      253

          Trust Funds
             General Post Fund, National Homes

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 36–8180–0–7–705
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0220
                      General Post Fund, National Homes, Deposits
                      30
                      30
                      31

                      0240
                      General Post Fund, National Homes, Interest on Investments
                      1
                      2
                      2

                      0299
                      Total receipts and collections
                      31
                      32
                      33

                      0400
                      Total: Balances and collections
                      31
                      32
                      33

                      Appropriations:

                      0500
                      General Post Fund, National Homes
                      –31
                      –32
                      –33

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 36–8180–0–7–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Religious, recreational, and entertainment activities
                      19
                      24
                      25

                      0003
                      Therapeutic residence maintenance

                      1
                      1

                      0900
                      Total new obligations
                      19
                      25
                      26

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      83
                      95
                      102

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      31
                      32
                      33

                      1260
                      Appropriations, mandatory (total)
                      31
                      32
                      33

                      1930
                      Total budgetary resources available
                      114
                      127
                      135

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      95
                      102
                      109

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3
                      2
                      7

                      3010
                      Obligations incurred, unexpired accounts
                      19
                      25
                      26

                      3020
                      Outlays (gross)
                      –20
                      –20
                      –21

                      3050
                      Unpaid obligations, end of year
                      2
                      7
                      12

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3
                      2
                      7

                      3200
                      Obligated balance, end of year
                      2
                      7
                      12

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      31
                      32
                      33

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      19
                      20

                      4101
                      Outlays from mandatory balances
                      20
                      1
                      1

                      4110
                      Outlays, gross (total)
                      20
                      20
                      21

                      4180
                      Budget authority, net (total)
                      31
                      32
                      33

                      4190
                      Outlays, net (total)
                      20
                      20
                      21

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      63
                      86
                      71

                      5001
                      Total investments, EOY: Federal securities: Par value
                      86
                      71
                      54

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

          Object Classification (in millions of dollars)

                      Identification code 36–8180–0–7–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      6
                      9
                      10

                      26.0
                      Supplies and materials
                      11
                      13
                      13

                      31.0
                      Equipment
                      2
                      2
                      2

                      32.0
                      Land and structures

                      1
                      1

                      99.9
                      Total new obligations
                      19
                      25
                      26

             Benefits Programs

             Federal Funds
             Veterans Benefits Administration
             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, [$71,476,104,000] $78,687,709,000, to remain available until expended: Provided, That not to exceed [$17,049,000] $15,430,000 of the amount appropriated under this heading shall be reimbursed to "General Operating Expenses, Veterans Benefits Administration''
             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. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0102–0–1–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0101
                      Veterans
                      53,638
                      60,372
                      65,527

                      0102
                      Survivors
                      5,831
                      6,206
                      6,646

                      0191
                      Compensation sub-total
                      59,469
                      66,578
                      72,173

                      0200
                      Other compensation expenses
                      59,469
                      66,578
                      72,173

                      0201
                      Chapter 18
                      21
                      21
                      22

                      0202
                      Clothing allowance
                      94
                      107
                      116

                      0203
                      Misc assistance (EAJ, SAFD)
                      10
                      11
                      11

                      0204
                      Medical exam pilot program
                      210
                      234
                      235

                      0205
                      OBRA payment to VBA and IT
                      2
                      4
                      3

                      0206
                      Reinstated entitlement program for survivors
                      3
                      4
                      4

                      0291
                      Total other compensation expenses
                      340
                      381
                      391

                      0293
                      Total compensation
                      59,809
                      66,959
                      72,564

                      0302
                      Veterans
                      3,597
                      3,701
                      3,841

                      0303
                      Survivors
                      1,589
                      1,785
                      2,004

                      0391
                      Pensions sub total
                      5,186
                      5,486
                      5,845

                      0401
                      Reimbursements to GOE, IT and VHA
                      9
                      16
                      15

                      0492
                      Total pensions
                      5,195
                      5,502
                      5,860

                      0502
                      Burial allowance
                      34
                      39
                      41

                      0503
                      Burial plots
                      19
                      23
                      25

                      0504
                      Service-connected deaths
                      49
                      52
                      56

                      0505
                      Burial flags
                      19
                      21
                      21

                      0506
                      Headstones and markers
                      67
                      78
                      85

                      0508
                      Graveliners
                      3
                      9
                      10

                      0509
                      Pre-Placed Crypts
                      9
                      15
                      26

                      0591
                      Total burial program
                      200
                      237
                      264

                      0900
                      Total new obligations (object class 42.0)
                      65,204
                      72,698
                      78,688

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5,001
                      1,222

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      60,600
                      71,476
                      78,688

                      1221
                      Appropriations transferred from other accts [36–0137]
                      825

                      1260
                      Appropriations, mandatory (total)
                      61,425
                      71,476
                      78,688

                      1930
                      Total budgetary resources available
                      66,426
                      72,698
                      78,688

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,222

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4,691
                      5,136
                      5,849

                      3010
                      Obligations incurred, unexpired accounts
                      65,204
                      72,698
                      78,688

                      3020
                      Outlays (gross)
                      –64,759
                      –71,985
                      –77,916

                      3050
                      Unpaid obligations, end of year
                      5,136
                      5,849
                      6,621

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4,691
                      5,136
                      5,849

                      3200
                      Obligated balance, end of year
                      5,136
                      5,849
                      6,621

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      61,425
                      71,476
                      78,688

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      55,067
                      65,627
                      72,067

                      4101
                      Outlays from mandatory balances
                      9,692
                      6,358
                      5,849

                      4110
                      Outlays, gross (total)
                      64,759
                      71,985
                      77,916

                      4180
                      Budget authority, net (total)
                      61,425
                      71,476
                      78,688

                      4190
                      Outlays, net (total)
                      64,759
                      71,985
                      77,916

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      61,425
                      71,476
                      78,688

                      Outlays
                      64,759
                      71,985
                      77,916

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –27

                      Outlays

                      –27

                      Total:

                      Budget Authority
                      61,425
                      71,476
                      78,661

                      Outlays
                      64,759
                      71,985
                      77,889

             WORKLOAD

                         2013 actual
                         2014 est
                         2015 est.

                         Compensation:

                         Rating-Related Actions
                         1,017,513
                         1,089,253
                         1,297,601

                         Non Rating Actions
                         477,049
                         677,049
                         677,049

                         Pension:

                         Rating-Related Actions
                         151,572
                         159,742
                         159,892

                         Non Rating Actions
                         666,300
                         698,970
                         686,628

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

             Legislation is proposed to provide a cost-of-living adjustment comparable to the annual social security increase to recipients
                of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
                made on January 1, 2015, is expected to be 1.4 percent.

             AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS

                         2013 actual
                         2014 est
                         2015 est.

                         Veterans:

                         Cases
                         3,633,155
                         3,903,412
                         4,186,547

                         Average payment per case, per year
                         $14,763
                         $15,467
                         $15,652

                         Total obligations (in millions)
                         $53,638
                         $60,372
                         $65,527

                         Survivors:

                         Cases
                         358,157
                         368,796
                         382,080

                         Average payment per case, per year
                         $16,280
                         $16,828
                         $17,393

                         Total obligations (in millions)
                         $5,831
                         $6,206
                         $6,646

                         Chapter 18:

                         Children
                         1,186
                         1,188
                         1,190

                         Average payment per case, per year
                         $17,616
                         $17,880
                         $18,130

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

                         Clothing allowance:

                         Number of veterans
                         125,303
                         134,624
                         144,389

                         Average payment per case, per year
                         $753
                         $792
                         $801

                         Total obligations (in millions)
                         $94
                         $107
                         $116

                         Special Allowance for Dependents:

                         Cases
                         50
                         50
                         50

                         Average benefit
                         $2,714
                         $2,755
                         $2,794

                         Total obligations (in millions)
                         $0
                         $0
                         $0

                         Equal Access to Justice Act:

                         Cases
                         2,089
                         2,089
                         2,089

                         Average benefit
                         $4,908
                         $4,982
                         $5,052

                         Total Obligations (in millions)
                         $10
                         $10
                         $11

                         REPS:

                         Cases
                         137
                         195
                         194

                         Average benefit
                         $25,081
                         $22,623
                         $22,662

                         Total Obligations (in millions)
                         $3
                         $4
                         $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, 2015, is expected to be 1.4 percent.

             AVERAGE NUMBER OF PENSION CASES AND PAYMENTS

                         2013 actual
                         2014 est.
                         2015 est.

                         Veterans:

                         Cases
                         308,995
                         308,460
                         308,715

                         Average payment per case, per year
                         $11,639
                         $12,000
                         $12,444

                         Total obligations (in millions)
                         $3,597
                         $3,701
                         $3,841

                         Survivors:

                         Cases
                         206,952
                         208,785
                         210,635

                         Average payment per case, per year
                         $7,680
                         $8,547
                         $9,513

                         Total obligations (in millions)
                         $1,589
                         $1,785
                         $2,004

             Burial benefits in FY 2014 provide for: (a) the payment of an allowance of $734 (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 $734
                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 of 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

                         2013 actual
                         2014 est.
                         2015 est.

                         Burial allowance
                         60,630
                         60,798
                         64,049

                         Burial plot
                         31,071
                         31,157
                         32,823

                         Service-connected deaths
                         25,823
                         25,851
                         27,891

                         Burial flags
                         519,730
                         500,010
                         497,644

                         Headstones and markers
                         358,572
                         351,953
                         362,885

                         Graveliners
                         28,538
                         27,310
                         27,053

                         Preplaced crypts
                         38,598
                         42,000
                         71,850

             Compensation and Pensions

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 36–0102–4–1–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0101
                      Adjustments to Compensation Program

                      –30

                      0105
                      Expand Burial benefits

                      3

                      0900
                      Total new obligations (object class 42.0)

                      –27

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –27

                      1260
                      Appropriations, mandatory (total)

                      –27

                      1930
                      Total budgetary resources available

                      –27

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –27

                      3020
                      Outlays (gross)

                      27

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –27

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –27

                      4180
                      Budget authority, net (total)

                      –27

                      4190
                      Outlays, net (total)

                      –27

             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, $13,135,898,000] $14,761,862,000, 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. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0137–0–1–702
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0101
                      Sons and daughters
                      419
                      450
                      472

                      0102
                      Spouses
                      64
                      67
                      69

                      0191
                      Total education and training
                      483
                      517
                      541

                      0201
                      Vocational rehabilitation training
                      564
                      617
                      675

                      0202
                      Subsistence allowance
                      367
                      425
                      480

                      0203
                      Automobiles and adaptive equipment
                      112
                      118
                      124

                      0204
                      Housing grants
                      57
                      66
                      72

                      0205
                      Housing Technology Grants

                      1
                      1

                      0291
                      Total special assistance to disabled veterans
                      1,100
                      1,227
                      1,352

                      0301
                      Work study
                      38
                      46
                      50

                      0302
                      Payments to States
                      19
                      19
                      19

                      0303
                      All-volunteer assistance:  Basic benefits and all other
                      10,817
                      11,649
                      12,776

                      0304
                      Veterans Retraining Assistance Program
                      428
                      498

                      0305
                      Tuition Assistance
                      9
                      8
                      7

                      0306
                      Licensing and Certification
                      2
                      2
                      3

                      0307
                      Reporting fees
                      10
                      14
                      14

                      0308
                      Reimbursement to GOE
                      2
                      1
                      1

                      0391
                      Total All-volunteer assistance and other
                      11,325
                      12,237
                      12,870

                      0799
                      Total direct obligations
                      12,908
                      13,981
                      14,763

                      0801
                      Veterans and servicepersons basic benefits
                      1
                      1

                      0802
                      Veterans and servicepersons supplementary benefits
                      143
                      107
                      111

                      0803
                      Chapter 1606 reservists benefits
                      104
                      86
                      87

                      0804
                      Chapter 1606 reservists supplementary benefits
                      51
                      42
                      42

                      0805
                      Chapter 1607 reservists benefits
                      70
                      47
                      31

                      0899
                      Total reimbursable obligations
                      369
                      283
                      271

                      0900
                      Total new obligations
                      13,277
                      14,264
                      15,034

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2,555
                      845

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      12,023
                      13,136
                      14,762

                      1220
                      Appropriations transferred to other accts [36–0102]
                      –825

                      1260
                      Appropriations, mandatory (total)
                      11,198
                      13,136
                      14,762

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      369
                      283
                      272

                      1850
                      Spending auth from offsetting collections, mand (total)
                      369
                      283
                      272

                      1900
                      Budget authority (total)
                      11,567
                      13,419
                      15,034

                      1930
                      Total budgetary resources available
                      14,122
                      14,264
                      15,034

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      845

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      545
                      646
                      1,179

                      3010
                      Obligations incurred, unexpired accounts
                      13,277
                      14,264
                      15,034

                      3020
                      Outlays (gross)
                      –13,176
                      –13,731
                      –14,472

                      3050
                      Unpaid obligations, end of year
                      646
                      1,179
                      1,741

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      545
                      646
                      1,179

                      3200
                      Obligated balance, end of year
                      646
                      1,179
                      1,741

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      11,567
                      13,419
                      15,034

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      10,076
                      12,240
                      13,293

                      4101
                      Outlays from mandatory balances
                      3,100
                      1,491
                      1,179

                      4110
                      Outlays, gross (total)
                      13,176
                      13,731
                      14,472

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –369
                      –283
                      –272

                      4180
                      Budget authority, net (total)
                      11,198
                      13,136
                      14,762

                      4190
                      Outlays, net (total)
                      12,807
                      13,448
                      14,200

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      11,198
                      13,136
                      14,762

                      Outlays
                      12,807
                      13,448
                      14,200

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      13

                      Outlays

                      13

                      Total:

                      Budget Authority
                      11,198
                      13,136
                      14,775

                      Outlays
                      12,807
                      13,448
                      14,213

             WORKLOAD - Vocational Rehabilitation and Employment

                         2013 actual
                         2014 est.
                         2015 est.

                         Evaluation and planning
                         88,645
                         89,531
                         90,427

                         Rehabilitation services
                         105,900
                         106,959
                         108,029

                         Employment services status
                         20,291
                         20,494
                         20,699

                         Vocational/educational counseling
                         16,102
                         16,263
                         16,426

             WORKLOAD - Education

                         2013 actual
                         2014 est.
                         2015 est.

                         Original claims
                         561,139
                         577,412
                         601,086

                         Adjustments/supplemental claims
                         3,952,147
                         4,066,759
                         4,233,496

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

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

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

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

                         2013 actual
                         2014 est.
                         2015 est.

                         Chapter 33:

                         Number of trainees
                         754,529
                         791,501
                         850,863

                         Average cost per trainee
                         $13,465
                         $14,107
                         $14,570

                         Total cost (in millions)
                         $10,160
                         $11,165
                         $12,397

                         Chapter 30:

                         Number of trainees
                         90,678
                         65,599
                         49,219

                         Average cost per trainee
                         $8,551
                         $8,825
                         $9,727

                         Total cost (in millions)
                         $775
                         $579
                         $479

                         Chapter 1606:

                         Number of trainees
                         62,656
                         48,505
                         47,964

                         Average cost per trainee
                         $2,449
                         $2,579
                         $2,648

                         Total cost (in millions)
                         $155
                         $127
                         $129

                         Chapter 1607:

                         Number of trainees
                         17,297
                         11,095
                         7,214

                         Average cost per trainee
                         $4,028
                         $4,241
                         $4,356

                         Total cost (in millions)
                         $70
                         $47
                         $31

                         Chapter 35 Sons and Daughters:

                         Number of trainees
                         74,560
                         76,049
                         77,569

                         Average cost per trainee (in dollars)
                         $5,625
                         $5,922
                         $6,082

                         Total cost (in millions)
                         $419
                         $450
                         $472

                         Chapter 35 Wives and Widow(ers):

                         Number of trainees
                         14,600
                         14,592
                         14,583

                         Average cost per trainee (in dollars)
                         $4,378
                         $4,608
                         $4,733

                         Total cost (in millions)
                         $64
                         $67
                         $69

                         Veterans Retraining Assistance Program:

                         Number of trainees
                         67,918
                         54,000

                         Average cost per trainee
                         $6,308
                         $9,231

                         Total cost (in millions)
                         $428
                         $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

                         2013 actual
                         2014 est.
                         2015 est.

                         Chapter 31:

                         Rehabilitation, Evaluation, Planning and Service cases
                         35,653
                         37,436
                         39,307

                         Number of trainees
                         88,917
                         93,363
                         98,031

                         Average cost per trainee (in dollars)
                         $10,468
                         $11,164
                         $11,782

                         Total cost (in millions)
                         $931
                         $1,042
                         $1,155

             Specially Adapted Housing Grants._Specially adapted housing grants are provided to certain severely disabled veterans. In 2014, the maximum grant amount was
                $67,555.  Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up
                to $13,511 in 2014.

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

             Automobile Grants and Adaptive Equipment._Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
                is provided to certain service-disabled veterans and servicepersons toward the purchase price of an automobile. The maximum
                allowance increased to $19,905 in 2014, under The Veterans Benefits Act of 2010, (Public Law 111–275) and will continue to
                increase based on the CPI-U.  Adaptive equipment and the maintenance and replacement of such equipment is also provided.

             CASELOAD AND AVERAGE COST DATA

                         2013 actual
                         2014 est.
                         2015 est.

                         Housing grants:

                         Number of housing grants
                         1,427
                         2,093
                         2,149

                         Average cost per grant
                         $40,077
                         $31,589
                         $33,444

                         Total cost (in millions)
                         $57
                         $66
                         $72

                         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
                         2,242
                         2,262
                         2,262

                         Average benefit
                         $17,067
                         $17,408
                         $17,756

                         Obligations (in millions)
                         $40
                         $39
                         $40

                         Adaptive equipment (including maintenance, repair, and installation for automobiles):

                         Number of items
                         7,695
                         7,695
                         7,695

                         Average benefit
                         $9,470
                         $10,179
                         $10,940

                         Obligations (in millions)
                         $72
                         $78
                         $84

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

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

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

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

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

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

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

          Object Classification (in millions of dollars)

                      Identification code 36–0137–0–1–702
                      2013 actual
                      2014 est.
                      2015 est.

                      41.0
                      Direct obligations: Grants, subsidies, and contributions
                      12,908
                      13,981
                      14,762

                      99.0
                      Reimbursable obligations
                      369
                      283
                      272

                      99.9
                      Total new obligations
                      13,277
                      14,264
                      15,034

             Readjustment Benefits

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 36–0137–4–1–702
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0201
                      Adjustments to the Education Program

                      1

                      0204
                      Improvements to the Vocational Rehabilitation Program

                      1

                      0207
                      Improvements to the Housing Grant Program

                      11

                      0293
                      Total Readjustment Benefits direct program

                      13

                      0900
                      Total new obligations (object class 41.0)

                      13

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      13

                      1260
                      Appropriations, mandatory (total)

                      13

                      1900
                      Budget authority (total)

                      13

                      1930
                      Total budgetary resources available

                      13

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      13

                      3020
                      Outlays (gross)

                      –13

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      13

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      13

                      4180
                      Budget authority, net (total)

                      13

                      4190
                      Outlays, net (total)

                      13

             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, [$77,567,000] $63,257,000, to remain available until expended. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0120–0–1–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0011
                      VMLI Death Claims
                      30
                      30
                      30

                      0012
                      Payment to Service-Disabled Veterans Insurance
                      79
                      55
                      38

                      0100
                      Total direct expenses
                      109
                      85
                      68

                      0900
                      Total new obligations
                      109
                      85
                      68

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      2

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      105
                      78
                      63

                      1260
                      Appropriations, mandatory (total)
                      105
                      78
                      63

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      5
                      5
                      5

                      1850
                      Spending auth from offsetting collections, mand (total)
                      5
                      5
                      5

                      1900
                      Budget authority (total)
                      110
                      83
                      68

                      1930
                      Total budgetary resources available
                      111
                      85
                      68

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      109
                      85
                      68

                      3020
                      Outlays (gross)
                      –109
                      –85
                      –68

                      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
                      110
                      83
                      68

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      107
                      83
                      67

                      4101
                      Outlays from mandatory balances
                      2
                      2
                      1

                      4110
                      Outlays, gross (total)
                      109
                      85
                      68

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –5
                      –5
                      –5

                      4180
                      Budget authority, net (total)
                      105
                      78
                      63

                      4190
                      Outlays, net (total)
                      104
                      80
                      63

             WORKLOAD

                         2013 actual
                         2014 est.
                         2015 est.

                         Policy service actions
                         927,351
                         902,596
                         865,227

                         Collections
                         820,873
                         750,315
                         684,435

                         Disability claims
                         42,015
                         52,310
                         53,070

                         Insurance awards
                         239,347
                         233,949
                         221,096

             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
                         2013 actual
                         2014 est.
                         2015 est.

                         Number of Policies
                         2,419
                         2,460
                         2,450

                         Amount of Insurance (dollars in millions)
                         $295
                         $314
                         $326

          Object Classification (in millions of dollars)

                      Identification code 36–0120–0–1–701
                      2013 actual
                      2014 est.
                      2015 est.

                      42.0
                      Direct obligations: Insurance claims and indemnities
                      105
                      81
                      64

                      99.0
                      Reimbursable obligations
                      4
                      4
                      4

                      99.9
                      Total new obligations
                      109
                      85
                      68

             Filipino Veterans Equity Compensation Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–1121–0–1–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Filipino veterans equity compensation fund
                      1
                      1

                      0900
                      Total new obligations (object class 42.0)
                      1
                      1

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      58
                      57
                      56

                      1930
                      Total budgetary resources available
                      58
                      57
                      56

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      57
                      56
                      56

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      1

                      3020
                      Outlays (gross)
                      –1
                      –1

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      1
                      1

                      4190
                      Outlays, net (total)
                      1
                      1

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

             Service-disabled Veterans Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4012–0–3–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Capital investment
                      22
                      22
                      22

                      0802
                      Death claims
                      97
                      114
                      122

                      0803
                      All other
                      10
                      10
                      11

                      0804
                      Payments to GOE and IT
                      7
                      8
                      9

                      0900
                      Total new obligations
                      136
                      154
                      164

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      43
                      58
                      40

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      151
                      136
                      126

                      1850
                      Spending auth from offsetting collections, mand (total)
                      151
                      136
                      126

                      1900
                      Budget authority (total)
                      151
                      136
                      126

                      1930
                      Total budgetary resources available
                      194
                      194
                      166

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      58
                      40
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      13
                      16
                      14

                      3010
                      Obligations incurred, unexpired accounts
                      136
                      154
                      164

                      3020
                      Outlays (gross)
                      –133
                      –156
                      –164

                      3050
                      Unpaid obligations, end of year
                      16
                      14
                      14

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      13
                      16
                      14

                      3200
                      Obligated balance, end of year
                      16
                      14
                      14

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      151
                      136
                      126

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      67
                      81
                      110

                      4101
                      Outlays from mandatory balances
                      66
                      75
                      54

                      4110
                      Outlays, gross (total)
                      133
                      156
                      164

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –79
                      –54
                      –38

                      4123
                      Baseline Program [Interest on loans]
                      –4
                      –4
                      –4

                      4123
                      Baseline Program [Premiums Earned]
                      –51
                      –60
                      –65

                      4123
                      Baseline Program [Repayments of Loan/Liens]
                      –17
                      –18
                      –19

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –151
                      –136
                      –126

                      4170
                      Outlays, net (mandatory)
                      –18
                      20
                      38

                      4190
                      Outlays, net (total)
                      –18
                      20
                      38

             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.

              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

                         2013 actual
                         2014 est.
                         2015 est.

                         Number of policies (EOY)
                         251,497
                         261,966
                         271,612

                         Insurance in force (dollars in millions) (EOY)
                         $2,620
                         $2,830
                         $2,978

             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 $1,285 million by September 30, 2015. The expected deficit is financed
                by additional funds from the above-mentioned Veterans Insurance and Indemnities appropriations.

          Object Classification (in millions of dollars)

                      Identification code 36–4012–0–3–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      22
                      22
                      22

                      42.0
                      Insurance claims and indemnities
                      114
                      132
                      142

                      99.9
                      Total new obligations
                      136
                      154
                      164

             Veterans Reopened Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4010–0–3–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      31
                      30
                      28

                      0802
                      Dividends
                      4
                      3
                      2

                      0803
                      All other
                      4
                      5
                      5

                      0804
                      Capital investment: policy loans
                      1
                      1
                      1

                      0900
                      Total new obligations
                      40
                      39
                      36

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      213
                      188
                      162

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      15
                      13
                      11

                      1850
                      Spending auth from offsetting collections, mand (total)
                      15
                      13
                      11

                      1930
                      Total budgetary resources available
                      228
                      201
                      173

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      188
                      162
                      137

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      44
                      42
                      35

                      3010
                      Obligations incurred, unexpired accounts
                      40
                      39
                      36

                      3020
                      Outlays (gross)
                      –42
                      –46
                      –41

                      3050
                      Unpaid obligations, end of year
                      42
                      35
                      30

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –3
                      –3
                      –3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –3
                      –3
                      –3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      41
                      39
                      32

                      3200
                      Obligated balance, end of year
                      39
                      32
                      27

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      15
                      13
                      11

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      11

                      4101
                      Outlays from mandatory balances
                      42
                      46
                      30

                      4110
                      Outlays, gross (total)
                      42
                      46
                      41

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Baseline Program [Fund Earnings]
                      –12
                      –10
                      –8

                      4123
                      Baseline Program [Fund Premiums]
                      –1
                      –1
                      –1

                      4123
                      Baseline Program [Cash Collections]
                      –2
                      –2
                      –2

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –15
                      –13
                      –11

                      4170
                      Outlays, net (mandatory)
                      27
                      33
                      30

                      4190
                      Outlays, net (total)
                      27
                      33
                      30

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      253
                      226
                      193

                      5001
                      Total investments, EOY: Federal securities: Par value
                      226
                      193
                      163

             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

                         2013 actual
                         2014 est.
                         2015 est.

                         Number of policies
                         20,568
                         17,360
                         14,570

                         Insurance in force (dollars in millions)
                         $216
                         $185
                         $156

             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 36–4010–0–3–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      1
                      1
                      1

                      42.0
                      Insurance claims and indemnities
                      34
                      34
                      32

                      43.0
                      Interest and dividends
                      5
                      4
                      3

                      99.9
                      Total new obligations
                      40
                      39
                      36

             Servicemembers' Group Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4009–0–3–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Premium payments
                      774
                      820
                      857

                      0802
                      Payments to carrier
                      200
                      132

                      0803
                      Payment to GOE
                      3
                      3
                      3

                      0900
                      Total new obligations (object class 41.0)
                      977
                      955
                      860

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      977
                      955
                      860

                      1850
                      Spending auth from offsetting collections, mand (total)
                      977
                      955
                      860

                      1930
                      Total budgetary resources available
                      978
                      956
                      861

                      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
                      977
                      955
                      860

                      3020
                      Outlays (gross)
                      –977
                      –955
                      –860

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      977
                      955
                      860

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      976
                      954
                      859

                      4101
                      Outlays from mandatory balances
                      1
                      1
                      1

                      4110
                      Outlays, gross (total)
                      977
                      955
                      860

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –977
                      –955
                      –860

                      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 36–4009–0–3–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      41.0
                      Grants, subsidies, and contributions
                      977
                      955
                      860

                      99.0
                      Reimbursable obligations
                      977
                      955
                      860

             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 [2014] 2015, 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, [$158,430,000] $160,881,000. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–1119–0–1–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0702
                      Loan guarantee subsidy

                      249

                      0705
                      Reestimates of direct loan subsidy
                      35
                      3

                      0706
                      Interest on reestimates of direct loan subsidy
                      16
                      4

                      0707
                      Reestimates of loan guarantee subsidy
                      1,187
                      1,789

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      142
                      248

                      0709
                      Administrative expenses
                      151
                      158
                      161

                      0900
                      Total new obligations
                      1,531
                      2,202
                      410

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      158
                      158
                      161

                      1160
                      Appropriation, discretionary (total)
                      158
                      158
                      161

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1,379
                      2,044
                      249

                      1260
                      Appropriations, mandatory (total)
                      1,379
                      2,044
                      249

                      1900
                      Budget authority (total)
                      1,537
                      2,202
                      410

                      1930
                      Total budgetary resources available
                      1,537
                      2,203
                      411

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –5

                      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
                      1,531
                      2,202
                      410

                      3020
                      Outlays (gross)
                      –1,530
                      –2,202
                      –410

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      158
                      158
                      161

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      151
                      158
                      161

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,379
                      2,044
                      249

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,379
                      2,044
                      249

                      4180
                      Budget authority, net (total)
                      1,537
                      2,202
                      410

                      4190
                      Outlays, net (total)
                      1,530
                      2,202
                      410

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

                      Identification code 36–1119–0–1–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Acquired Direct Loans
                      2
                      10
                      11

                      115004
                      Vendee Direct Loans

                      210
                      320

                      115999
                      Total direct loan levels
                      2
                      220
                      331

                      Direct loan subsidy (in percent):

                      132001
                      Acquired Direct Loans
                      –2.29
                      –5.00
                      –5.06

                      132004
                      Vendee Direct Loans
                      0.00
                      –24.13
                      –20.79

                      132999
                      Weighted average subsidy rate
                      –2.29
                      –23.26
                      –20.27

                      Direct loan subsidy budget authority:

                      133001
                      Acquired Direct Loans

                      –1

                      133004
                      Vendee Direct Loans

                      –51
                      –67

                      133999
                      Total subsidy budget authority

                      –51
                      –68

                      Direct loan subsidy outlays:

                      134001
                      Acquired Direct Loans

                      –1

                      134004
                      Vendee Direct Loans

                      –51
                      –67

                      134999
                      Total subsidy outlays

                      –51
                      –68

                      Direct loan upward reestimates:

                      135001
                      Acquired Direct Loans
                      12
                      2

                      135004
                      Vendee Direct Loans
                      9
                      1

                      135005
                      Acquired and Vendee Loan Reestimates
                      29
                      5

                      135999
                      Total upward reestimate budget authority
                      50
                      8

                      Direct loan downward reestimates:

                      137001
                      Acquired Direct Loans

                      –1

                      137004
                      Vendee Direct Loans
                      –15
                      –9

                      137005
                      Acquired and Vendee Loan Reestimates
                      –1
                      –6

                      137999
                      Total downward reestimate budget authority
                      –16
                      –16

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      Housing Guaranteed Loans
                      134,859
                      112,026
                      92,070

                      215999
                      Total loan guarantee levels
                      134,859
                      112,026
                      92,070

                      Guaranteed loan subsidy (in percent):

                      232001
                      Housing Guaranteed Loans
                      –0.10
                      –0.02
                      0.27

                      232999
                      Weighted average subsidy rate
                      –0.10
                      –0.02
                      0.27

                      Guaranteed loan subsidy budget authority:

                      233001
                      Housing Guaranteed Loans
                      –135
                      –22
                      249

                      233999
                      Total subsidy budget authority
                      –135
                      –22
                      249

                      Guaranteed loan subsidy outlays:

                      234001
                      Housing Guaranteed Loans
                      –135
                      –22
                      249

                      234999
                      Total subsidy outlays
                      –135
                      –22
                      249

                      Guaranteed loan upward reestimates:

                      235001
                      Housing Guaranteed Loans
                      1,294
                      1,970

                      235002
                      Guaranteed Loan Sale Securities—Vendee
                      34
                      67

                      235999
                      Total upward reestimate budget authority
                      1,328
                      2,037

                      Guaranteed loan downward reestimates:

                      237001
                      Housing Guaranteed Loans
                      –18
                      –7

                      237002
                      Guaranteed Loan Sale Securities—Vendee
                      –19

                      237999
                      Total downward reestimate subsidy budget authority
                      –37
                      –7

                      Administrative expense data:

                      3510
                      Budget authority
                      158
                      158
                      161

                      3590
                      Outlays from new authority
                      151
                      158
                      161

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

             Veterans Affairs (VA) housing program account._The housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National
                Guard purchase, retain, and adapt homes in recognition of their service to the Nation. When a borrower purchases a home, the
                program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required. Under
                38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement is as follows:
    (a) 50 percent for loans of $45,000 or less;
    (b) $22,500 for loans greater than $45,000, but no more than $56,250;
    (c) The lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000;
    (d) 25 percent of the loan amount for loans of $144,001 to $417,000; or
    (e) For certain loans in excess of $417,000, the guaranty will be the lesser of: 25 percent of the county loan limit, or 25
                   percent of the loan.
    This appropriation provides for the corporate leadership and operational support to VA's housing business line.
    The housing program facilitates the extension of private capital, on more liberal terms than generally available to nonveterans,
                   to assist veterans and servicepersons in obtaining housing credit, and assist veterans in retaining their homes during periods
                   of temporary economic difficulty through intensive supplemental mortgage loan servicing.
             Guaranteed transitional housing loans for homeless veterans._Established as a pilot project by the Veterans Benefits Improvement Act of 1998, Public Law 105–368, this program will not
                execute any new loans. The existing loan will continue to be serviced within the financing account and no further funds will
                be required from the program account.

             WORKLOAD [In thousands]

                         2013 actual
                         2014 est.
                         2015 est.

                         Construction and valuation
                         430
                         314
                         247

                         Loan processing
                         1,333
                         974
                         768

                         Loan service and claims
                         122
                         115
                         115

          Object Classification (in millions of dollars)

                      Identification code 36–1119–0–1–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      152
                      158
                      161

                      41.0
                      Grants, subsidies, and contributions
                      1,379
                      2,044
                      249

                      99.9
                      Total new obligations
                      1,531
                      2,202
                      410

             Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4127–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0003
                      Property sales expense
                      1

                      1

                      0004
                      Property management/other expense
                      1
                      1
                      5

                      0091
                      Direct program activities, subtotal
                      2
                      1
                      6

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      2
                      220
                      332

                      0713
                      Payment of interest to Treasury
                      36
                      183
                      210

                      0740
                      Negative subsidy obligations

                      51
                      67

                      0742
                      Downward reestimate paid to receipt account
                      15
                      12

                      0743
                      Interest on downward reestimates
                      1
                      5

                      0791
                      Direct program activities, subtotal
                      54
                      471
                      609

                      0900
                      Total new obligations
                      56
                      472
                      615

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      88
                      90

                      1023
                      Unobligated balances applied to repay debt
                      –88
                      –90

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      212
                      472
                      615

                      1422
                      Borrowing authority applied to repay debt
                      –133

                      1440
                      Borrowing authority, mandatory (total)
                      79
                      472
                      615

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      147
                      66
                      83

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –80
                      –66
                      –83

                      1850
                      Spending auth from offsetting collections, mand (total)
                      67

                      1900
                      Financing authority (total)
                      146
                      472
                      615

                      1930
                      Total budgetary resources available
                      146
                      472
                      615

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      90

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      4

                      3010
                      Obligations incurred, unexpired accounts
                      56
                      472
                      615

                      3020
                      Financing disbursements (gross)
                      –56
                      –468
                      –613

                      3050
                      Unpaid obligations, end of year

                      4
                      6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      4

                      3200
                      Obligated balance, end of year

                      4
                      6

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      146
                      472
                      615

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      56
                      468
                      613

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources: Payments from program account
                      –50
                      –8

                      4120
                      Reimbursements from DLFA

                      –2

                      4122
                      Interest on uninvested funds
                      –12

                      4123
                      Interest and principal received on loans
                      –76
                      –53
                      –66

                      4123
                      Fees

                      –3
                      –5

                      4123
                      Cash sale of properties
                      –8
                      –2
                      –10

                      4123
                      Other
                      –1

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –147
                      –66
                      –83

                      4160
                      Financing authority, net (mandatory)
                      –1
                      406
                      532

                      4170
                      Financing disbursements, net (mandatory)
                      –91
                      402
                      530

                      4180
                      Financing authority, net (total)
                      –1
                      406
                      532

                      4190
                      Financing disbursements, net (total)
                      –91
                      402
                      530

          Status of Direct Loans (in millions of dollars)

                      Identification code 36–4127–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      2
                      220
                      332

                      1150
                      Total direct loan obligations
                      2
                      220
                      332

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      598
                      525
                      710

                      1231
                      Disbursements: Direct loan disbursements
                      2
                      220
                      331

                      1251
                      Repayments: Repayments and prepayments
                      –53
                      –23
                      –26

                      Write-offs for default:

                      1263
                      Direct loans
                      –14
                      –12
                      –8

                      1264
                      Other adjustments, Data Reconciliation
                      –8

                      1290
                      Outstanding, end of year
                      525
                      710
                      1,007

             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 36–4127–0–3–704
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      88
                      91

                      Investments in US securities:

                      1106
                      Receivables, net
                      28
                      2

                      1206
                      Non-Federal assets: Receivables, net

                      4

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      598
                      525

                      1402
                      Interest receivable
                      14
                      15

                      1404
                      Foreclosed property
                      7
                      16

                      1405
                      Allowance for subsidy cost
                      21
                      56

                      1499
                      Net present value of assets related to direct loans
                      640
                      612

                      1901
                      Other Federal assets: Other assets
                      1
                      1

                      1999
                      Total assets
                      757
                      710

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      749
                      661

                      2105
                      Other
                      8
                      47

                      2207
                      Non-Federal liabilities: Other

                      2

                      2999
                      Total liabilities
                      757
                      710

                      4999
                      Total liabilities and net position
                      757
                      710

             Housing Guaranteed Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4129–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0002
                      Losses on defaulted loans
                      1,120
                      1,026
                      1,120

                      0005
                      Payment to trustee reserve
                      29
                      22
                      21

                      0009
                      Property sales expense
                      111
                      118
                      142

                      0010
                      Property management expense
                      129
                      112
                      132

                      0011
                      Property improvement expense
                      5
                      6
                      8

                      0012
                      Loans acquired
                      2
                      11
                      13

                      0091
                      Direct program activities, subtotal
                      1,396
                      1,295
                      1,436

                      Credit program obligations:

                      0711
                      Default claim payments on principal
                      1,507
                      1,722
                      2,043

                      0713
                      Payment of interest to Treasury
                      1

                      0740
                      Negative subsidy obligations
                      135
                      22

                      0742
                      Downward reestimate paid to receipt account
                      25
                      3

                      0743
                      Interest on downward reestimates
                      12
                      4

                      0791
                      Direct program activities, subtotal
                      1,680
                      1,751
                      2,043

                      0900
                      Total new obligations
                      3,076
                      3,046
                      3,479

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3,909
                      5,066
                      7,526

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      20
                      22

                      1440
                      Borrowing authority, mandatory (total)
                      20
                      22

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4,237
                      5,506
                      4,239

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –24
                      –22

                      1850
                      Spending auth from offsetting collections, mand (total)
                      4,213
                      5,484
                      4,239

                      1900
                      Financing authority (total)
                      4,233
                      5,506
                      4,239

                      1930
                      Total budgetary resources available
                      8,142
                      10,572
                      11,765

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      5,066
                      7,526
                      8,286

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      306
                      344
                      58

                      3010
                      Obligations incurred, unexpired accounts
                      3,076
                      3,046
                      3,479

                      3020
                      Financing disbursements (gross)
                      –3,038
                      –3,332
                      –3,470

                      3050
                      Unpaid obligations, end of year
                      344
                      58
                      67

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      306
                      344
                      58

                      3200
                      Obligated balance, end of year
                      344
                      58
                      67

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      4,233
                      5,506
                      4,239

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      3,038
                      3,332
                      3,470

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Payments from program account
                      –1,329
                      –2,037
                      –249

                      4120
                      Recoveries from DLFA
                      –2
                      –221
                      –334

                      4122
                      Interest on uninvested funds
                      –141
                      –464
                      –526

                      4123
                      Funding fees
                      –1,431
                      –1,595
                      –1,314

                      4123
                      Cash sale of properties
                      –1,250
                      –1,189
                      –1,816

                      4123
                      Redemption of properties and other
                      –84

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –4,237
                      –5,506
                      –4,239

                      4160
                      Financing authority, net (mandatory)
                      –4

                      4170
                      Financing disbursements, net (mandatory)
                      –1,199
                      –2,174
                      –769

                      4180
                      Financing authority, net (total)
                      –4

                      4190
                      Financing disbursements, net (total)
                      –1,199
                      –2,174
                      –769

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 36–4129–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on commitments:

                      2131
                      Guaranteed loan commitments exempt from limitation
                      134,859
                      112,026
                      92,070

                      2150
                      Total guaranteed loan commitments
                      134,859
                      112,026
                      92,070

                      2199
                      Guaranteed amount of guaranteed loan commitments
                      37,221
                      30,919
                      25,411

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      295,996
                      348,243
                      419,493

                      2231
                      Disbursements of new guaranteed loans
                      134,859
                      112,026
                      92,070

                      2251
                      Repayments and prepayments
                      –79,954
                      –37,994
                      –42,669

                      Adjustments:

                      2262
                      Terminations for default that result in acquisition of property
                      –1,507
                      –1,722
                      –2,043

                      2263
                      Terminations for default that result in claim payments
                      –1,151
                      –1,060
                      –1,156

                      2290
                      Outstanding, end of year
                      348,243
                      419,493
                      465,695

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      98,421
                      116,797
                      128,565

             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 36–4129–0–3–704
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      4,216
                      5,410

                      Investments in US securities:

                      1106
                      Receivables, net
                      895
                      1,661

                      Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:

                      1504
                      Accounts receivable from foreclosed property
                      6
                      6

                      1504
                      Foreclosed property
                      813
                      1,027

                      1599
                      Net present value of assets related to defaulted guaranteed loans
                      819
                      1,033

                      1999
                      Total assets
                      5,930
                      8,104

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      24
                      20

                      2105
                      Other liabilities
                      42
                      19

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      308
                      345

                      2204
                      Non-federal liabilities for loan guarantees
                      5,556
                      7,720

                      2999
                      Total liabilities
                      5,930
                      8,104

                      4999
                      Total liabilities and net position
                      5,930
                      8,104

             Housing Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4025–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0105
                      Other operating expenses
                      2
                      1
                      2

                      Credit program obligations:

                      0711
                      Default claim payments on principal
                      3
                      2
                      1

                      0900
                      Total new obligations
                      5
                      3
                      3

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      1

                      1022
                      Capital transfer of unobligated balances to general fund
                      –3
                      –1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      22
                      13
                      11

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –16
                      –10
                      –8

                      1850
                      Spending auth from offsetting collections, mand (total)
                      6
                      3
                      3

                      1930
                      Total budgetary resources available
                      6
                      3
                      3

                      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
                      2
                      2

                      3010
                      Obligations incurred, unexpired accounts
                      5
                      3
                      3

                      3020
                      Outlays (gross)
                      –5
                      –5
                      –3

                      3050
                      Unpaid obligations, end of year
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      2

                      3200
                      Obligated balance, end of year
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      6
                      3
                      3

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3
                      3
                      3

                      4101
                      Outlays from mandatory balances
                      2
                      2

                      4110
                      Outlays, gross (total)
                      5
                      5
                      3

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Loan repayments and prepayments
                      –3
                      –2
                      –1

                      4123
                      Sale of homes, cash
                      –3
                      –2
                      –2

                      4123
                      Interest on loans
                      –1
                      –1
                      –1

                      4123
                      Interest on subordinate certificates
                      –1
                      –1

                      4123
                      Interest collection on Veteran liability debts
                      –4
                      –3
                      –3

                      4123
                      Principal collection on Veteran liability debts
                      –10
                      –4
                      –4

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –22
                      –13
                      –11

                      4160
                      Budget authority, net (mandatory)
                      –16
                      –10
                      –8

                      4170
                      Outlays, net (mandatory)
                      –17
                      –8
                      –8

                      4180
                      Budget authority, net (total)
                      –16
                      –10
                      –8

                      4190
                      Outlays, net (total)
                      –17
                      –8
                      –8

                      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 36–4025–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      11
                      8
                      6

                      1251
                      Repayments: Repayments and prepayments
                      –3
                      –2
                      –2

                      1290
                      Outstanding, end of year
                      8
                      6
                      4

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 36–4025–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      461
                      341
                      252

                      2251
                      Repayments and prepayments
                      –117
                      –87
                      –65

                      2262
                      Adjustments: Terminations for default that result in acquisition of property
                      –3
                      –2
                      –1

                      2290
                      Outstanding, end of year
                      341
                      252
                      186

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      144
                      106
                      78

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      31
                      31
                      20

                      2351
                      Repayments of loans receivable
                      –10
                      –11
                      –7

                      2364
                      Other adjustments, net
                      10

                      2390
                      Outstanding, end of year
                      31
                      20
                      13

             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 36–4025–0–3–704
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      5
                      3

                      Non-Federal assets:

                      1201
                      Investments in non-Federal securities, net
                      140
                      140

                      1206
                      Receivables, net

                      1

                      1601
                      Direct loans, gross
                      11
                      8

                      1602
                      Interest receivable

                      35

                      1603
                      Allowance for estimated uncollectible loans and interest (-)

                      –29

                      1604
                      Direct loans and interest receivable, net
                      11
                      14

                      1606
                      Foreclosed property direct loans
                      10

                      1699
                      Value of assets related to direct loans
                      21
                      14

                      1701
                      Defaulted guaranteed loans, gross
                      31
                      31

                      1703
                      Allowance for estimated uncollectible loans and interest (-)
                      –10

                      1704
                      Defaulted guaranteed loans and interest receivable, net
                      21
                      31

                      1706
                      Foreclosed property
                      4
                      3

                      1799
                      Value of assets related to loan guarantees
                      25
                      34

                      1999
                      Total assets
                      191
                      192

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      189

                      Non-Federal liabilities:

                      2201
                      Accounts payable

                      2

                      2204
                      Liabilities for loan guarantees

                      190

                      2207
                      Other
                      2

                      2999
                      Total liabilities
                      191
                      192

                      4999
                      Total liabilities and net position
                      191
                      192

          Object Classification (in millions of dollars)

                      Identification code 36–4025–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      32.0
                      Land and structures
                      3
                      2
                      2

                      33.0
                      Investments and loans
                      2
                      1
                      1

                      99.9
                      Total new obligations
                      5
                      3
                      3

             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, [$1,109,000] $1,130,000.
             Vocational Rehabilitation Loans Program AccountFor the cost of direct loans, [$5,000] $10,358, 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 [$2,500,000] $2,877,000.

          In addition, for administrative expenses necessary to carry out the direct loan program, [$354,000] $361,000, which may be paid to the appropriation for "General Operating Expenses, Veterans Benefits Administration''. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–1120–0–1–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      5
                      1

                      0706
                      Interest on reestimates of direct loan subsidy
                      1

                      0709
                      Administrative expenses
                      1
                      1
                      1

                      0900
                      Total new obligations
                      7
                      2
                      1

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      2
                      2

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1
                      1
                      1

                      1160
                      Appropriation, discretionary (total)
                      1
                      1
                      1

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      6
                      1

                      1260
                      Appropriations, mandatory (total)
                      6
                      1

                      1900
                      Budget authority (total)
                      7
                      2
                      1

                      1930
                      Total budgetary resources available
                      9
                      4
                      3

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2
                      2
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      7
                      2
                      1

                      3020
                      Outlays (gross)
                      –7
                      –2
                      –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
                      6
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      6
                      1

                      4180
                      Budget authority, net (total)
                      7
                      2
                      1

                      4190
                      Outlays, net (total)
                      7
                      2
                      1

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

                      Identification code 36–1120–0–1–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115002
                      Native American Direct Loans
                      5
                      11
                      11

                      115003
                      Vocational Rehabilitation
                      2
                      3
                      3

                      115999
                      Total direct loan levels
                      7
                      14
                      14

                      Direct loan subsidy (in percent):

                      132002
                      Native American Direct Loans
                      –17.84
                      –16.75
                      –17.04

                      132003
                      Vocational Rehabilitation
                      0.68
                      0.20
                      0.36

                      132999
                      Weighted average subsidy rate
                      –12.55
                      –13.12
                      –13.31

                      Direct loan subsidy budget authority:

                      133002
                      Native American Direct Loans
                      –1
                      –2
                      –2

                      133999
                      Total subsidy budget authority
                      –1
                      –2
                      –2

                      Direct loan subsidy outlays:

                      134002
                      Native American Direct Loans
                      –2
                      –2
                      –2

                      134999
                      Total subsidy outlays
                      –2
                      –2
                      –2

                      Direct loan upward reestimates:

                      135002
                      Native American Direct Loans
                      6
                      1

                      135999
                      Total upward reestimate budget authority
                      6
                      1

                      Direct loan downward reestimates:

                      137002
                      Native American Direct Loans
                      –3
                      –1

                      137999
                      Total downward reestimate budget authority
                      –3
                      –1

                      Administrative expense data:

                      3510
                      Budget authority
                      1
                      1
                      1

                      3590
                      Outlays from new authority
                      1
                      1
                      1

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

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

          Object Classification (in millions of dollars)

                      Identification code 36–1120–0–1–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      6
                      1

                      99.9
                      Total new obligations
                      7
                      2
                      1

             Native American Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4130–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      5
                      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
                      2

                      0743
                      Interest on downward reestimates
                      1

                      0900
                      Total new obligations
                      12
                      16
                      16

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      4
                      5
                      6

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      12
                      12
                      12

                      1440
                      Borrowing authority, mandatory (total)
                      12
                      12
                      12

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      11
                      10
                      10

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –10
                      –5
                      –6

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1
                      5
                      4

                      1900
                      Financing authority (total)
                      13
                      17
                      16

                      1930
                      Total budgetary resources available
                      17
                      22
                      22

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      5
                      6
                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      12
                      16
                      16

                      3020
                      Financing disbursements (gross)
                      –15
                      –16
                      –16

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      13
                      17
                      16

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      15
                      16
                      16

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –6
                      –1

                      4123
                      Non-federal sources - Repayments and prepayments of principal
                      –2
                      –6
                      –7

                      4123
                      Non-Federal sources - Interest received on loans
                      –3
                      –3
                      –3

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –11
                      –10
                      –10

                      4160
                      Financing authority, net (mandatory)
                      2
                      7
                      6

                      4170
                      Financing disbursements, net (mandatory)
                      4
                      6
                      6

                      4180
                      Financing authority, net (total)
                      2
                      7
                      6

                      4190
                      Financing disbursements, net (total)
                      4
                      6
                      6

          Status of Direct Loans (in millions of dollars)

                      Identification code 36–4130–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      5
                      11
                      11

                      1150
                      Total direct loan obligations
                      5
                      11
                      11

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      56
                      58
                      63

                      1231
                      Disbursements: Direct loan disbursements
                      7
                      11
                      11

                      1251
                      Repayments: Repayments and prepayments
                      –2
                      –6
                      –7

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      –3

                      1290
                      Outstanding, end of year
                      58
                      63
                      67

             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 36–4130–0–3–704
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      6
                      6

                      Investments in US securities:

                      1106
                      Receivables, net
                      5
                      2

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      56
                      58

                      1402
                      Interest receivable
                      1
                      1

                      1499
                      Net present value of assets related to direct loans
                      57
                      59

                      1901
                      Other Federal assets: Other assets
                      2
                      2

                      1999
                      Total assets
                      70
                      69

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Federal liabilities debt
                      64
                      68

                      2105
                      Other liabilities
                      6
                      1

                      2999
                      Total liabilities
                      70
                      69

                      4999
                      Total liabilities and net position
                      70
                      69

             Transitional Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4258–0–3–704
                      2013 actual
                      2014 est.
                      2015 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 36–4258–0–3–704
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on obligations:

                      1121
                      Limitation available from carry-forward
                      95
                      95
                      95

                      1143
                      Unobligated limitation carried forward
                      –95
                      –95
                      –95

                      1150
                      Total direct loan obligations

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      5
                      5
                      5

                      1290
                      Outstanding, end of year
                      5
                      5
                      5

          Balance Sheet (in millions of dollars)

                      Identification code 36–4258–0–3–704
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      5
                      5

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      5
                      5

                      1405
                      Allowance for subsidy cost (-)
                      –5
                      –5

                      1499
                      Net present value of assets related to direct loans

                      1999
                      Total assets
                      5
                      5

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      5
                      5

                      4999
                      Total liabilities and net position
                      5
                      5

             Vocational Rehabilitation Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 36–4112–0–3–702
                      2013 actual
                      2014 est.
                      2015 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

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Authority to borrow (indefinite)
                      3
                      3
                      3

                      1440
                      Borrowing authority, mandatory (total)
                      3
                      3
                      3

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      3
                      3
                      3

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –2
                      –3
                      –3

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1

                      1900
                      Financing authority (total)
                      4
                      3
                      3

                      1930
                      Total budgetary resources available
                      4
                      4
                      4

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      3
                      3
                      3

                      3020
                      Financing disbursements (gross)
                      –3
                      –3
                      –3

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      4
                      3
                      3

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      3
                      3
                      3

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Repayments and prepayments of principal
                      –3
                      –3
                      –3

                      4180
                      Financing authority, net (total)
                      1

          Status of Direct Loans (in millions of dollars)

                      Identification code 36–4112–0–3–702
                      2013 actual
                      2014 est.
                      2015 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
                      2
                      2
                      2

                      1231
                      Disbursements: Direct loan disbursements
                      3
                      3
                      3

                      1251
                      Repayments: Repayments and prepayments
                      –3
                      –3
                      –3

                      1290
                      Outstanding, end of year
                      2
                      2
                      2

          Balance Sheet (in millions of dollars)

                      Identification code 36–4112–0–3–702
                      2012 actual
                      2013 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
                      2
                      2

                      1999
                      Total assets
                      3
                      3

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      3
                      3

                      4999
                      Total liabilities and net position
                      3
                      3

          Trust Funds
             Post-Vietnam Era Veterans Education Account

             Program and Financing (in millions of dollars)

                      Identification code 36–8133–0–7–702
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0003
                      Participant disenrollments
                      1
                      1

                      0900
                      Total new obligations (object class 44.0)
                      1
                      1

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      64
                      63
                      62

                      1930
                      Total budgetary resources available
                      64
                      63
                      62

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      63
                      62
                      62

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      1

                      3020
                      Outlays (gross)
                      –1
                      –1
                      –1

                      3050
                      Unpaid obligations, end of year
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1
                      1
                      1

                      4190
                      Outlays, net (total)
                      1
                      1
                      1

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

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

                         2013 actual
                         2014 est.
                         2015 est.

                         Total program obligations
                         $1
                         $1
                         $0

                         Number of disenrollments
                         336
                         286
                         257

                         Total refunds
                         $0
                         $0
                         $0

                         Average Refund
                         $1,353
                         $1,353
                         $1,353

                         Total trainees
                         68
                         65
                         62

                         Total trainee cost
                         $0
                         $0
                         $0

                         Average trainee cost
                         $614
                         $614
                         $614

                         Section 901 trainees
                         10
                         10
                         9

                         Total Section 901 trainee cost
                         $0
                         $0
                         $0

                         Average Section 901 trainee cost
                         $11,837
                         $11,837
                         $11,837

             National Service Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 36–8132–0–7–701
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year
                      5,825
                      5,156
                      4,386

                      Receipts:

                      0220
                      NSLI Fund, Premium and Other Receipts
                      58
                      57
                      48

                      0240
                      NSLI Fund, Interest
                      317
                      263
                      219

                      0299
                      Total receipts and collections
                      375
                      320
                      267

                      0400
                      Total: Balances and collections
                      6,200
                      5,476
                      4,653

                      Appropriations:

                      0500
                      National Service Life Insurance Fund
                      –375
                      –320
                      –267

                      0501
                      National Service Life Insurance Fund
                      –669
                      –770
                      –733

                      0599
                      Total appropriations
                      –1,044
                      –1,090
                      –1,000

                      0799
                      Balance, end of year
                      5,156
                      4,386
                      3,653

          Program and Financing (in millions of dollars)

                      Identification code 36–8132–0–7–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      770
                      718
                      669

                      0002
                      Disability claims
                      5
                      4
                      4

                      0003
                      Matured endowments
                      54
                      62
                      70

                      0004
                      Cash surrenders
                      30
                      26
                      23

                      0005
                      Dividends
                      110
                      79
                      62

                      0006
                      Interest paid on dividend credits and deposits
                      33
                      36
                      28

                      0007
                      Payment to general operating expenses
                      18
                      21
                      19

                      0091
                      Total operating expenses
                      1,020
                      946
                      875

                      0201
                      Capital investment: Policy loans
                      24
                      25
                      22

                      0799
                      Total direct obligations
                      1,044
                      971
                      897

                      0801
                      Death claims
                      37
                      90
                      79

                      0802
                      Disability claims

                      1

                      0803
                      Matured endowments
                      3
                      8
                      8

                      0804
                      Cash surrenders
                      1
                      3
                      3

                      0805
                      Dividends
                      5
                      10
                      8

                      0806
                      Interest paid on dividend credits and deposits
                      2
                      4
                      3

                      0807
                      Payment to general operating expenses
                      1
                      3
                      2

                      0899
                      Total reimbursable obligations
                      49
                      119
                      103

                      0900
                      Total new obligations
                      1,093
                      1,090
                      1,000

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      375
                      320
                      267

                      1203
                      Appropriation (previously unavailable)
                      669
                      770
                      733

                      1260
                      Appropriations, mandatory (total)
                      1,044
                      1,090
                      1,000

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      49

                      1801
                      Change in uncollected payments, Federal sources
                      –1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      48

                      1900
                      Budget authority (total)
                      1,092
                      1,090
                      1,000

                      1930
                      Total budgetary resources available
                      1,093
                      1,090
                      1,000

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,090
                      1,108
                      1,033

                      3010
                      Obligations incurred, unexpired accounts
                      1,093
                      1,090
                      1,000

                      3020
                      Outlays (gross)
                      –1,075
                      –1,165
                      –1,092

                      3050
                      Unpaid obligations, end of year
                      1,108
                      1,033
                      941

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,089
                      1,108
                      1,033

                      3200
                      Obligated balance, end of year
                      1,108
                      1,033
                      941

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,092
                      1,090
                      1,000

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      320
                      267

                      4101
                      Outlays from mandatory balances
                      1,075
                      845
                      825

                      4110
                      Outlays, gross (total)
                      1,075
                      1,165
                      1,092

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –49

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      4160
                      Budget authority, net (mandatory)
                      1,044
                      1,090
                      1,000

                      4170
                      Outlays, net (mandatory)
                      1,026
                      1,165
                      1,092

                      4180
                      Budget authority, net (total)
                      1,044
                      1,090
                      1,000

                      4190
                      Outlays, net (total)
                      1,026
                      1,165
                      1,092

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      6,912
                      6,256
                      5,416

                      5001
                      Total investments, EOY: Federal securities: Par value
                      6,256
                      5,416
                      4,695

             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

                         2013 actual
                         2014 est.
                         2015 est.

                         Number of policies
                         509,337
                         438,330
                         371,230

                         Insurance in force (dollars in millions)
                         $6,297
                         $5,514
                         $4,729

             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 $5,814 million as of September 30, 2014 to $5,101 million as of September 30, 2015. The actuarial
                estimate of policy obligations as of September 30, 2015, totals $4,856 million, leaving a balance of $245 million for contingency
                reserves.

          Status of Funds (in millions of dollars)

                      Identification code 36–8132–0–7–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      6,915
                      6,264
                      5,419

                      0199
                      Total balance, start of year
                      6,915
                      6,264
                      5,419

                      Cash income during the year:

                      Current law:

                      Offsetting receipts (proprietary):

                      1220
                      NSLI Fund, Premium and Other Receipts
                      58
                      57
                      48

                      Offsetting receipts (intragovernmental):

                      1240
                      NSLI Fund, Interest
                      317
                      263
                      219

                      Offsetting collections:

                      1280
                      National Service Life Insurance Fund
                      49

                      1299
                      Income under present law
                      424
                      320
                      267

                      3299
                      Total cash income
                      424
                      320
                      267

                      Cash outgo during year:

                      Current law:

                      4500
                      National Service Life Insurance Fund
                      –1,075
                      –1,165
                      –1,092

                      4599
                      Outgo under current law (-)
                      –1,075
                      –1,165
                      –1,092

                      6599
                      Total cash outgo (-)
                      –1,075
                      –1,165
                      –1,092

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      8
                      3
                      –101

                      8701
                      National Service Life Insurance Fund
                      6,256
                      5,416
                      4,695

                      8799
                      Total balance, end of year
                      6,264
                      5,419
                      4,594

          Object Classification (in millions of dollars)

                      Identification code 36–8132–0–7–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      33.0
                      Investments and loans
                      24
                      24
                      22

                      42.0
                      Insurance claims and indemnities
                      859
                      811
                      766

                      43.0
                      Interest and dividends
                      161
                      136
                      109

                      99.0
                      Direct obligations
                      1,044
                      971
                      897

                      99.0
                      Reimbursable obligations
                      49
                      119
                      103

                      99.9
                      Total new obligations
                      1,093
                      1,090
                      1,000

             United States Government Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 36–8150–0–7–701
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year
                      7
                      6
                      3

                      Receipts:

                      0240
                      Interest and Profits on Investments in Public Debt Securities, USGLI
                      1

                      0400
                      Total: Balances and collections
                      8
                      6
                      3

                      Appropriations:

                      0500
                      United States Government Life Insurance Fund
                      –1
                      –1

                      0501
                      United States Government Life Insurance Fund
                      –1
                      –2
                      –2

                      0599
                      Total appropriations
                      –2
                      –3
                      –2

                      0799
                      Balance, end of year
                      6
                      3
                      1

          Program and Financing (in millions of dollars)

                      Identification code 36–8150–0–7–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      1
                      2
                      1

                      0007
                      Other costs
                      1
                      1
                      1

                      0900
                      Total new obligations
                      2
                      3
                      2

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1
                      1

                      1203
                      Appropriation (previously unavailable)
                      1
                      2
                      2

                      1260
                      Appropriations, mandatory (total)
                      2
                      3
                      2

                      1900
                      Budget authority (total)
                      2
                      3
                      2

                      1930
                      Total budgetary resources available
                      2
                      3
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      5
                      3
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      3
                      2

                      3020
                      Outlays (gross)
                      –4
                      –3
                      –3

                      3050
                      Unpaid obligations, end of year
                      3
                      3
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5
                      3
                      3

                      3200
                      Obligated balance, end of year
                      3
                      3
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      3
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2

                      4101
                      Outlays from mandatory balances
                      2
                      3
                      3

                      4110
                      Outlays, gross (total)
                      4
                      3
                      3

                      4180
                      Budget authority, net (total)
                      2
                      3
                      2

                      4190
                      Outlays, net (total)
                      4
                      3
                      3

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      13
                      10
                      7

                      5001
                      Total investments, EOY: Federal securities: Par value
                      10
                      7
                      4

             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

                         2013 actual
                         2014 est.
                         2015 est.

                         Number of policies
                         1,572
                         966
                         563

                         Insurance in force (dollars in millions)
                         $4
                         $2
                         $1

             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 $6.7 million as of September 30, 2014, to $4.5 million as of September 30, 2015, as an increasing number of policies
                mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2015, totals $4.2 million,
                leaving a balance of $0.3 million for contingency reserves.

          Status of Funds (in millions of dollars)

                      Identification code 36–8150–0–7–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      13
                      10
                      7

                      0199
                      Total balance, start of year
                      13
                      10
                      7

                      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
                      –4
                      –3
                      –3

                      4599
                      Outgo under current law (-)
                      –4
                      –3
                      –3

                      6599
                      Total cash outgo (-)
                      –4
                      –3
                      –3

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year

                      8701
                      United States Government Life Insurance Fund
                      10
                      7
                      4

                      8799
                      Total balance, end of year
                      10
                      7
                      4

          Object Classification (in millions of dollars)

                      Identification code 36–8150–0–7–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      42.0
                      Insurance claims and indemnities
                      1
                      2
                      1

                      43.0
                      Interest and dividends
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      2
                      3
                      2

             Veterans Special Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–8455–0–8–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      111
                      124
                      129

                      0802
                      Cash surrenders
                      6
                      6
                      6

                      0803
                      Dividends
                      48
                      44
                      38

                      0804
                      All other
                      22
                      24
                      22

                      0805
                      Payments to insurance account
                      6
                      8
                      8

                      0806
                      Capital investment
                      10
                      9
                      8

                      0900
                      Total new obligations
                      203
                      215
                      211

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,519
                      1,478
                      1,410

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      164
                      147
                      135

                      1801
                      Change in uncollected payments, Federal sources
                      –2

                      1850
                      Spending auth from offsetting collections, mand (total)
                      162
                      147
                      135

                      1930
                      Total budgetary resources available
                      1,681
                      1,625
                      1,545

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,478
                      1,410
                      1,334

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      463
                      463
                      456

                      3010
                      Obligations incurred, unexpired accounts
                      203
                      215
                      211

                      3020
                      Outlays (gross)
                      –203
                      –222
                      –223

                      3050
                      Unpaid obligations, end of year
                      463
                      456
                      444

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –27
                      –25
                      –25

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –25
                      –25
                      –25

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      436
                      438
                      431

                      3200
                      Obligated balance, end of year
                      438
                      431
                      419

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      162
                      147
                      135

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      147
                      135

                      4101
                      Outlays from mandatory balances
                      203
                      75
                      88

                      4110
                      Outlays, gross (total)
                      203
                      222
                      223

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Baseline Program [Fund Earnings]
                      –108
                      –98
                      –90

                      4123
                      Baseline Program [Repayment of loans]
                      –15
                      –13
                      –12

                      4123
                      Baseline Program [Fund Premiums]
                      –36
                      –33
                      –30

                      4123
                      Baseline Program [Interest on Loans]
                      –5
                      –3
                      –3

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –164
                      –147
                      –135

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      4170
                      Outlays, net (mandatory)
                      39
                      75
                      88

                      4190
                      Outlays, net (total)
                      39
                      75
                      88

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,953
                      1,914
                      1,839

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,914
                      1,839
                      1,751

             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

                         2013 actual
                         2014 est.
                         2015 est.

                         Number of policies
                         140,336
                         130,240
                         119,580

                         Insurance in force (dollars in millions)
                         $1,955
                         $1,851
                         $1,733

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

          Object Classification (in millions of dollars)

                      Identification code 36–8455–0–8–701
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      10
                      9
                      9

                      42.0
                      Insurance claims and indemnities
                      125
                      140
                      145

                      43.0
                      Interest and dividends
                      68
                      66
                      57

                      99.9
                      Total new obligations
                      203
                      215
                      211

             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, [$342,130,000] $561,800,000, of which [$322,130,000] $481,800,000 shall remain available until September 30, [2018] 2019, and of which [$20,000,000] $80,000,000 shall remain available until expended: 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 [2014] 2015, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30,
             [2014] 2015; and (2) by the awarding of a construction contract by September 30, [2015] 2016: 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. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0110–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      882
                      572
                      1,109

                      0002
                      National cemeteries
                      24
                      128
                      53

                      0005
                      Staff offices
                      9
                      4
                      11

                      0006
                      Veterans Benefit Administration

                      1

                      0900
                      Total new obligations
                      915
                      705
                      1,173

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2,525
                      2,348
                      1,985

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      739
                      342
                      562

                      1130
                      Appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      738
                      342
                      562

                      1900
                      Budget authority (total)
                      738
                      342
                      562

                      1930
                      Total budgetary resources available
                      3,263
                      2,690
                      2,547

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2,348
                      1,985
                      1,374

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,580
                      1,796
                      1,678

                      3010
                      Obligations incurred, unexpired accounts
                      915
                      705
                      1,173

                      3020
                      Outlays (gross)
                      –699
                      –823
                      –720

                      3050
                      Unpaid obligations, end of year
                      1,796
                      1,678
                      2,131

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,580
                      1,796
                      1,678

                      3200
                      Obligated balance, end of year
                      1,796
                      1,678
                      2,131

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      738
                      342
                      562

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      27
                      2
                      4

                      4011
                      Outlays from discretionary balances
                      672
                      821
                      716

                      4020
                      Outlays, gross (total)
                      699
                      823
                      720

                      4180
                      Budget authority, net (total)
                      738
                      342
                      562

                      4190
                      Outlays, net (total)
                      699
                      823
                      720

             The Construction, Major Projects appropriation funds construction projects costing more than $10 million. Funding is included
                for the next phases that will provide seismic corrections to buildings in West Los Angeles, CA; a new mental health facility
                in Long Beach, CA; renovation of buildings in Canandaigua, NY; and a new spinal cord injury and community living center in
                San Diego, CA.  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 36–0110–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      5
                      4
                      8

                      25.3
                      Other goods and services from Federal sources
                      34
                      20
                      30

                      26.0
                      Supplies and materials

                      3
                      6

                      31.0
                      Equipment

                      5
                      10

                      32.0
                      Land and structures
                      876
                      673
                      1,119

                      99.9
                      Total new obligations
                      915
                      705
                      1,173

             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, [$714,870,000] $495,200,000, to remain available until September 30, [2018] 2019, 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. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0111–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      371
                      684
                      435

                      0002
                      National cemeteries
                      41
                      97
                      75

                      0003
                      Regional offices
                      14
                      28
                      76

                      0004
                      Staff offices
                      16
                      38
                      26

                      0900
                      Total new obligations
                      442
                      847
                      612

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      251
                      416
                      284

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      608
                      715
                      495

                      1130
                      Appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      607
                      715
                      495

                      1900
                      Budget authority (total)
                      607
                      715
                      495

                      1930
                      Total budgetary resources available
                      858
                      1,131
                      779

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      416
                      284
                      167

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      882
                      882
                      1,300

                      3010
                      Obligations incurred, unexpired accounts
                      442
                      847
                      612

                      3020
                      Outlays (gross)
                      –442
                      –429
                      –590

                      3050
                      Unpaid obligations, end of year
                      882
                      1,300
                      1,322

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      882
                      882
                      1,300

                      3200
                      Obligated balance, end of year
                      882
                      1,300
                      1,322

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      607
                      715
                      495

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      10
                      129
                      89

                      4011
                      Outlays from discretionary balances
                      432
                      300
                      501

                      4020
                      Outlays, gross (total)
                      442
                      429
                      590

                      4180
                      Budget authority, net (total)
                      607
                      715
                      495

                      4190
                      Outlays, net (total)
                      442
                      429
                      590

             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 36–0111–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      9
                      54
                      34

                      26.0
                      Supplies and materials
                      6
                      7
                      5

                      31.0
                      Equipment

                      3
                      3

                      32.0
                      Land and structures
                      427
                      783
                      570

                      99.9
                      Total new obligations
                      442
                      847
                      612

             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] $80,000,000, to remain available until expended. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0181–0–1–703
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state extended care facilities
                      189
                      103
                      80

                      0900
                      Total new obligations (object class 41.0)
                      189
                      103
                      80

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      132
                      28
                      10

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      85
                      85
                      80

                      1160
                      Appropriation, discretionary (total)
                      85
                      85
                      80

                      1930
                      Total budgetary resources available
                      217
                      113
                      90

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      28
                      10
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      179
                      273
                      286

                      3010
                      Obligations incurred, unexpired accounts
                      189
                      103
                      80

                      3020
                      Outlays (gross)
                      –95
                      –90
                      –86

                      3050
                      Unpaid obligations, end of year
                      273
                      286
                      280

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      179
                      273
                      286

                      3200
                      Obligated balance, end of year
                      273
                      286
                      280

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      85
                      85
                      80

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      2
                      2

                      4011
                      Outlays from discretionary balances
                      95
                      88
                      84

                      4020
                      Outlays, gross (total)
                      95
                      90
                      86

                      4180
                      Budget authority, net (total)
                      85
                      85
                      80

                      4190
                      Outlays, net (total)
                      95
                      90
                      86

             Grants for Construction of Veterans CemeteriesFor grants to assist States and tribal organizations in establishing, expanding, or improving veterans cemeteries as authorized
             by section 2408 of title 38, United States Code, [$46,000,000] $45,000,000, to remain available until expended. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0183–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state veterans cemeteries
                      35
                      46
                      45

                      0900
                      Total new obligations (object class 41.0)
                      35
                      46
                      45

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      16
                      16

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      46
                      46
                      45

                      1160
                      Appropriation, discretionary (total)
                      46
                      46
                      45

                      1930
                      Total budgetary resources available
                      51
                      62
                      61

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      16
                      16
                      16

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      87
                      67
                      58

                      3010
                      Obligations incurred, unexpired accounts
                      35
                      46
                      45

                      3020
                      Outlays (gross)
                      –55
                      –55
                      –54

                      3050
                      Unpaid obligations, end of year
                      67
                      58
                      49

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      87
                      67
                      58

                      3200
                      Obligated balance, end of year
                      67
                      58
                      49

                      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
                      55
                      30
                      30

                      4020
                      Outlays, gross (total)
                      55
                      55
                      54

                      4180
                      Budget authority, net (total)
                      46
                      46
                      45

                      4190
                      Outlays, net (total)
                      55
                      55
                      54

             Veterans Employment and Infrastructure Enhancement Transfer Fund

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 36–0157–4–1–702
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0101
                      Obligations by program activity

                      75

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1,000

                      1260
                      Appropriations, mandatory (total)

                      1,000

                      1930
                      Total budgetary resources available

                      1,000

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      925

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      75

                      3020
                      Outlays (gross)

                      –50

                      3050
                      Unpaid obligations, end of year

                      25

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      25

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1,000

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      50

                      4180
                      Budget authority, net (total)

                      1,000

                      4190
                      Outlays, net (total)

                      50

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

          Object Classification (in millions of dollars)

                      Identification code 36–0157–4–1–702
                      2013 actual
                      2014 est.
                      2015 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 36–0157–4–1–702
                      2013 actual
                      2014 est.
                      2015 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, [$415,885,000] $321,591,000, of which not to exceed [$20,151,000] $16,080,000 shall remain available until September 30, [2015] 2016: Provided, That [the Board of Veterans Appeals shall be funded at not less than $88,294,000: Provided further, That] funds provided under this heading may be transferred to "General Operating Expenses, Veterans Benefits Administration''. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0142–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0014
                      General administration
                      410
                      436
                      322

                      0806
                      General administration, reimbursable program
                      349
                      403
                      424

                      0900
                      Total new obligations
                      759
                      839
                      746

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      16
                      22

                      1010
                      Unobligated balance transfer to other accts [36–0151]
                      –7

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      6

                      1050
                      Unobligated balance (total)
                      15
                      22

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      425
                      416
                      322

                      1130
                      Appropriations permanently reduced
                      –1

                      1131
                      Unobligated balance of appropriations permanently reduced

                      –2

                      1160
                      Appropriation, discretionary (total)
                      424
                      414
                      322

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      352
                      403
                      424

                      1750
                      Spending auth from offsetting collections, disc (total)
                      352
                      403
                      424

                      1900
                      Budget authority (total)
                      776
                      817
                      746

                      1930
                      Total budgetary resources available
                      791
                      839
                      746

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –10

                      1941
                      Unexpired unobligated balance, end of year
                      22

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      111
                      184
                      214

                      3010
                      Obligations incurred, unexpired accounts
                      759
                      839
                      746

                      3011
                      Obligations incurred, expired accounts
                      –11

                      3020
                      Outlays (gross)
                      –675
                      –809
                      –841

                      3050
                      Unpaid obligations, end of year
                      184
                      214
                      119

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      111
                      184
                      214

                      3200
                      Obligated balance, end of year
                      184
                      214
                      119

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      776
                      817
                      746

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      593
                      735
                      683

                      4011
                      Outlays from discretionary balances
                      82
                      74
                      158

                      4020
                      Outlays, gross (total)
                      675
                      809
                      841

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –353
                      –403
                      –424

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4070
                      Budget authority, net (discretionary)
                      424
                      414
                      322

                      4080
                      Outlays, net (discretionary)
                      322
                      406
                      417

                      4180
                      Budget authority, net (total)
                      424
                      414
                      322

                      4190
                      Outlays, net (total)
                      322
                      406
                      417

             General Administration._Includes departmental executive direction, departmental support offices and the General Counsel. 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 36–0142–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      222
                      242
                      186

                      11.5
                      Other personnel compensation
                      5
                      5
                      3

                      11.9
                      Total personnel compensation
                      227
                      247
                      189

                      12.1
                      Civilian personnel benefits
                      70
                      79
                      56

                      21.0
                      Travel and transportation of persons
                      6
                      7
                      6

                      23.1
                      Rent
                      32
                      33
                      21

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      5
                      3

                      24.0
                      Printing and reproduction
                      1
                      2
                      1

                      25.2
                      Other services from non-Federal sources
                      53
                      48
                      31

                      26.0
                      Supplies and materials
                      7
                      3
                      2

                      31.0
                      Equipment
                      2
                      1
                      2

                      41.0
                      Grants, subsidies, and contributions
                      10
                      10
                      10

                      99.0
                      Direct obligations
                      410
                      436
                      322

                      99.0
                      Reimbursable obligations
                      349
                      403
                      424

                      99.9
                      Total new obligations
                      759
                      839
                      746

          Employment Summary

                      Identification code 36–0142–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,177
                      2,381
                      1,735

                      2001
                      Reimbursable civilian full-time equivalent employment
                      940
                      1,062
                      1,106

             Board of Veterans Appeals

             For necessary operating expenses of the Board of Veterans' Appeals, $94,294,000, of which not to exceed $9,429,000 shall remain
                available until September 30, 2016. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–1122–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0014
                      Board of Veterans' Appeals

                      94

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      94

                      1160
                      Appropriation, discretionary (total)

                      94

                      1930
                      Total budgetary resources available

                      94

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      94

                      3020
                      Outlays (gross)

                      –72

                      3050
                      Unpaid obligations, end of year

                      22

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      22

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      94

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      72

                      4180
                      Budget authority, net (total)

                      94

                      4190
                      Outlays, net (total)

                      72

             The mission of the Board of Veterans' Appeals (Board or BVA), as set forth in 38 U.S.C. § 7101(a) is to conduct hearings and consider and dispose of appeals properly before the Board in a timely manner. The Board's
                goal is to issue quality decisions in compliance with the requirements of the law, including the precedential decisions of
                the United States Court of Appeals for Veterans Claims (CAVC) and other federal courts. The Board makes final decisions on
                behalf of the Secretary on appeals from decisions of local Department of Veterans Affairs (VA) Offices. The Board reviews
                all appeals for entitlement to veterans' benefits, including claims for service connection, increased disability ratings,
                total disability ratings, pension, insurance benefits, educational benefits, home loan guaranties, vocational rehabilitation,
                dependency and indemnity compensation, and healthcare delivery.

          Object Classification (in millions of dollars)

                      Identification code 36–1122–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent

                      61

                      11.5
                      Other personnel compensation

                      1

                      11.9
                      Total personnel compensation

                      62

                      12.1
                      Civilian personnel benefits

                      25

                      21.0
                      Travel and transportation of persons

                      1

                      23.2
                      Rental payments to others

                      4

                      25.2
                      Other services from non-Federal sources

                      2

                      99.9
                      Total new obligations

                      94

          Employment Summary

                      Identification code 36–1122–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment

                      650

             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, [$2,465,490,000] $2,494,254,000: 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 [$123,000,000] $124,700,000 shall remain available until September 30, [2015] 2016. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0151–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0010
                      Compensation and pensions
                      1,778
                      2,009
                      1,982

                      0011
                      Education
                      216
                      192
                      198

                      0012
                      Vocational rehabilitation and counseling
                      186
                      309
                      313

                      0013
                      Insurance
                      1
                      1
                      1

                      0799
                      Total direct obligations
                      2,181
                      2,511
                      2,494

                      0801
                      Compensation and pensions
                      222
                      253
                      253

                      0802
                      Education

                      1
                      1

                      0804
                      Insurance
                      29
                      34
                      34

                      0805
                      Housing
                      127
                      123
                      125

                      0899
                      Total reimbursable obligations
                      378
                      411
                      413

                      0900
                      Total new obligations
                      2,559
                      2,922
                      2,907

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      40

                      1011
                      Unobligated balance transfer from other accts [36–0142]
                      7

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      56
                      6

                      1050
                      Unobligated balance (total)
                      63
                      46

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,164
                      2,465
                      2,494

                      1130
                      Appropriations permanently reduced
                      –3

                      1160
                      Appropriation, discretionary (total)
                      2,161
                      2,465
                      2,494

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      378
                      411
                      413

                      1750
                      Spending auth from offsetting collections, disc (total)
                      378
                      411
                      413

                      1900
                      Budget authority (total)
                      2,539
                      2,876
                      2,907

                      1930
                      Total budgetary resources available
                      2,602
                      2,922
                      2,907

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      40

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      404
                      343
                      590

                      3010
                      Obligations incurred, unexpired accounts
                      2,559
                      2,922
                      2,907

                      3011
                      Obligations incurred, expired accounts
                      –112

                      3020
                      Outlays (gross)
                      –2,508
                      –2,675
                      –2,821

                      3050
                      Unpaid obligations, end of year
                      343
                      590
                      676

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1
                      –1
                      –1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1
                      –1
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      403
                      342
                      589

                      3200
                      Obligated balance, end of year
                      342
                      589
                      675

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2,539
                      2,876
                      2,907

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,253
                      2,378
                      2,403

                      4011
                      Outlays from discretionary balances
                      255
                      297
                      418

                      4020
                      Outlays, gross (total)
                      2,508
                      2,675
                      2,821

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –378
                      –411
                      –413

                      4180
                      Budget authority, net (total)
                      2,161
                      2,465
                      2,494

                      4190
                      Outlays, net (total)
                      2,130
                      2,264
                      2,408

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

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

          Object Classification (in millions of dollars)

                      Identification code 36–0151–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,281
                      1,296
                      1,261

                      11.5
                      Other personnel compensation
                      81
                      82
                      78

                      11.9
                      Total personnel compensation
                      1,362
                      1,378
                      1,339

                      12.1
                      Civilian personnel benefits
                      423
                      425
                      420

                      13.0
                      Benefits for former personnel
                      2
                      3
                      2

                      21.0
                      Travel and transportation of persons
                      26
                      42
                      36

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.1
                      Rent
                      97
                      112
                      115

                      23.2
                      Rental payments to others
                      19
                      28
                      29

                      23.3
                      Communications, utilities, and miscellaneous charges
                      29
                      37
                      39

                      24.0
                      Printing and reproduction
                      4
                      4
                      6

                      25.2
                      Other services from non-Federal sources
                      196
                      454
                      480

                      26.0
                      Supplies and materials
                      11
                      10
                      10

                      31.0
                      Equipment
                      9
                      16
                      16

                      42.0
                      Insurance claims and indemnities
                      1

                      99.0
                      Direct obligations
                      2,181
                      2,511
                      2,494

                      99.0
                      Reimbursable obligations
                      378
                      411
                      413

                      99.9
                      Total new obligations
                      2,559
                      2,922
                      2,907

          Employment Summary

                      Identification code 36–0151–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      19,731
                      19,349
                      19,369

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,399
                      1,502
                      1,482

             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.), [$121,411,000] $121,411,000, of which [$10,000,000] $12,141,000 shall remain available until September 30, [2015: Provided, That the Office of Inspector General, in coordination with the Department of Defense's Office of Inspector General, shall
             examine the process and procedures currently in place in the transmission of service treatment and personnel records from
             the Department of Defense to the Department of Veterans Affairs] 2016. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0170–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0101
                      Direct program
                      114
                      121
                      121

                      0192
                      Total direct program
                      114
                      121
                      121

                      0801
                      Reimbursable program
                      4
                      6
                      6

                      0900
                      Total new obligations
                      118
                      127
                      127

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      115
                      121
                      121

                      1160
                      Appropriation, discretionary (total)
                      115
                      121
                      121

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      6
                      6

                      1750
                      Spending auth from offsetting collections, disc (total)
                      4
                      6
                      6

                      1900
                      Budget authority (total)
                      119
                      127
                      127

                      1930
                      Total budgetary resources available
                      119
                      127
                      127

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      28
                      23
                      30

                      3010
                      Obligations incurred, unexpired accounts
                      118
                      127
                      127

                      3011
                      Obligations incurred, expired accounts
                      –1

                      3020
                      Outlays (gross)
                      –122
                      –120
                      –122

                      3050
                      Unpaid obligations, end of year
                      23
                      30
                      35

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      28
                      23
                      30

                      3200
                      Obligated balance, end of year
                      23
                      30
                      35

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      119
                      127
                      127

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      101
                      98
                      97

                      4011
                      Outlays from discretionary balances
                      21
                      22
                      25

                      4020
                      Outlays, gross (total)
                      122
                      120
                      122

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –4
                      –6
                      –6

                      4180
                      Budget authority, net (total)
                      115
                      121
                      121

                      4190
                      Outlays, net (total)
                      118
                      114
                      116

             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 36–0170–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      62
                      68
                      68

                      11.5
                      Other personnel compensation
                      5
                      6
                      6

                      11.9
                      Total personnel compensation
                      67
                      74
                      74

                      12.1
                      Civilian personnel benefits
                      22
                      24
                      24

                      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
                      13
                      12
                      12

                      31.0
                      Equipment
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      114
                      121
                      121

                      99.0
                      Reimbursable obligations
                      4
                      6
                      6

                      99.9
                      Total new obligations
                      118
                      127
                      127

          Employment Summary

                      Identification code 36–0170–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      606
                      640
                      630

                      2001
                      Reimbursable civilian full-time equivalent employment
                      27
                      33
                      33

             Information Technology Systems
             (including transfer of funds)For necessary expenses for information technology systems and telecommunications support, including developmental information
             systems and operational information systems; for pay and associated costs; and for the capital asset acquisition of information
             technology systems, including management and related contractual costs of said acquisitions, including contractual costs associated
             with operations authorized by section 3109 of title 5, United States Code, [$3,703,344,000] $3,903,344,000, plus reimbursements: Provided, That [$1,026,400,000] $1,039,000,000 shall be for pay and associated costs, of which not to exceed [$30,792,000] $51,950,000 shall remain available until September 30, [2015] 2016: Provided further, That [$2,181,653,000] $2,333,217,000 shall be for operations and maintenance, of which not to exceed [$151,316,000] $233,321,700 shall remain available until September 30, [2015] 2016: Provided further, That [$495,291,000] $531,127,000 shall be for information technology systems development, modernization, and enhancement, and shall remain available until
             September 30, [2015: Provided further, That amounts made available for information technology systems development, modernization, and enhancement may not be obligated
             or expended until the Secretary of Veterans Affairs or the Chief Information Officer of the Department of Veterans Affairs
             submits to the Committees on Appropriations of both Houses of Congress a certification of the amounts, in parts or in full,
             to be obligated and expended for each development project] 2016: 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 [requests from] submits notice thereof to the Committees on Appropriations of both Houses of Congress [the authority to make the transfer and an approval is issued]: Provided further, That amounts made available for the "Information Technology Systems'' account for development, modernization, and enhancement
             may be transferred among projects or to newly defined projects: Provided further, That no project may be increased or decreased by more than [$1,000,000] $3,000,000 of cost prior to submitting [a request] notice thereof to the Committees on Appropriations of both Houses of Congress [to make the transfer and an approval is issued, or absent a response, a period of 30 days has elapsed: Provided further, That funds under this heading may be used by the Interagency Program Office through the Department of Veterans Affairs to
             develop a standard data reference terminology model: Provided further, That of the funds provided for information technology systems development, modernization, and enhancement for VistA Evolution,
             not more than 25 percent may be obligated until the Secretary of the Department of Veterans Affairs submits to the Committees
             on Appropriations of both Houses of Congress, and such Committees approve, a plan for expenditure that: (1) defines the budget
             and cost for full operating capability and the total life cycle cost of the project; (2) identifies the deployment timeline,
             including benchmarks, for full operating capability; (3) describes how VistA Evolution will adhere to data standardization
             as defined by the Interagency Program Office and how testing will be conducted in order to ensure interoperability between
             current and future Department of Veterans Affairs and Department of Defense electronic health record systems; (4) has been
             submitted to the Government Accountability Office for review; and (5) complies with the acquisition rules, requirements, guidelines,
             and systems acquisition management practices of the Federal Government: Provided further, That the funds made available under this heading for information technology systems development, modernization, and enhancement,
             shall be for the projects, and in the amounts, specified under this heading in the explanatory statement described in section
             4 (in the matter preceding division A of this consolidated Act)]. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0167–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Development
                      400
                      616
                      531

                      0002
                      Operations and maintenance
                      2,045
                      2,187
                      2,333

                      0003
                      Administrative and salaries
                      962
                      1,033
                      1,039

                      0799
                      Total direct obligations
                      3,407
                      3,836
                      3,903

                      0801
                      Development
                      40
                      56
                      43

                      0802
                      Operations and maintenance
                      27
                      46
                      39

                      0803
                      Administrative and salaries
                      11
                      8
                      8

                      0899
                      Total reimbursable obligations
                      78
                      110
                      90

                      0900
                      Total new obligations
                      3,485
                      3,946
                      3,993

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      33
                      140
                      77

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,328
                      3,703
                      3,903

                      1120
                      Appropriations transferred to other accts [36–0169]
                      –7
                      –7
                      –7

                      1121
                      Appropriations transferred from other accts [36–0160]
                      192

                      1121
                      Appropriations transferred from other accts [36–0152]
                      6

                      1130
                      Appropriations permanently reduced
                      –4

                      1160
                      Appropriation, discretionary (total)
                      3,515
                      3,696
                      3,896

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      78
                      187
                      90

                      1750
                      Spending auth from offsetting collections, disc (total)
                      78
                      187
                      90

                      1900
                      Budget authority (total)
                      3,593
                      3,883
                      3,986

                      1930
                      Total budgetary resources available
                      3,626
                      4,023
                      4,063

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      140
                      77
                      70

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,634
                      1,713
                      1,858

                      3010
                      Obligations incurred, unexpired accounts
                      3,485
                      3,946
                      3,993

                      3011
                      Obligations incurred, expired accounts
                      –110

                      3020
                      Outlays (gross)
                      –3,296
                      –3,801
                      –3,920

                      3050
                      Unpaid obligations, end of year
                      1,713
                      1,858
                      1,931

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,634
                      1,713
                      1,858

                      3200
                      Obligated balance, end of year
                      1,713
                      1,858
                      1,931

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,593
                      3,883
                      3,986

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1,996
                      2,429
                      2,452

                      4011
                      Outlays from discretionary balances
                      1,300
                      1,372
                      1,468

                      4020
                      Outlays, gross (total)
                      3,296
                      3,801
                      3,920

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –78
                      –187
                      –90

                      4180
                      Budget authority, net (total)
                      3,515
                      3,696
                      3,896

                      4190
                      Outlays, net (total)
                      3,218
                      3,614
                      3,830

             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
                to date. This account also supports improvements in the Electronic Healthcare Record .

             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 36–0167–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      642
                      654
                      674

                      12.1
                      Civilian personnel benefits
                      189
                      190
                      191

                      13.0
                      Benefits for former personnel
                      1
                      1
                      1

                      21.0
                      Travel and transportation of persons
                      6
                      15
                      15

                      23.3
                      Communications, utilities, and miscellaneous charges
                      587
                      403
                      403

                      25.2
                      Other services from non-Federal sources
                      1,628
                      2,233
                      2,279

                      25.3
                      Other goods and services from Federal sources

                      1
                      1

                      26.0
                      Supplies and materials
                      6
                      10
                      10

                      31.0
                      Equipment
                      343
                      327
                      327

                      32.0
                      Land and structures
                      5
                      2
                      2

                      99.0
                      Direct obligations
                      3,407
                      3,836
                      3,903

                      99.0
                      Reimbursable obligations
                      78
                      110
                      90

                      99.9
                      Total new obligations
                      3,485
                      3,946
                      3,993

          Employment Summary

                      Identification code 36–0167–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      7,268
                      7,355
                      7,355

                      2001
                      Reimbursable civilian full-time equivalent employment
                      94
                      104
                      102

             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, [$250,000,000] $256,800,000, of which not to exceed [$25,000,000] $25,600,000 shall remain available until September 30, [2015] 2016. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 36–0129–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0201
                      Administrative expenses
                      255
                      260
                      257

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      11

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      6

                      1050
                      Unobligated balance (total)
                      8
                      11

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      260
                      250
                      257

                      1131
                      Unobligated balance of appropriations permanently reduced

                      –1

                      1160
                      Appropriation, discretionary (total)
                      260
                      249
                      257

                      1930
                      Total budgetary resources available
                      268
                      260
                      257

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      11

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      107
                      101
                      112

                      3010
                      Obligations incurred, unexpired accounts
                      255
                      260
                      257

                      3011
                      Obligations incurred, expired accounts
                      –3

                      3020
                      Outlays (gross)
                      –258
                      –249
                      –276

                      3050
                      Unpaid obligations, end of year
                      101
                      112
                      93

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      107
                      101
                      112

                      3200
                      Obligated balance, end of year
                      101
                      112
                      93

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      260
                      249
                      257

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      188
                      188
                      194

                      4011
                      Outlays from discretionary balances
                      70
                      61
                      82

                      4020
                      Outlays, gross (total)
                      258
                      249
                      276

                      4180
                      Budget authority, net (total)
                      260
                      249
                      257

                      4190
                      Outlays, net (total)
                      258
                      249
                      276

             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 36–0129–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      96
                      101
                      106

                      11.3
                      Other than full-time permanent
                      4
                      4
                      4

                      11.9
                      Total personnel compensation
                      100
                      105
                      110

                      12.1
                      Civilian personnel benefits
                      33
                      35
                      36

                      21.0
                      Travel and transportation of persons
                      3
                      3
                      3

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.1
                      Rent
                      2
                      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
                      90
                      84
                      72

                      26.0
                      Supplies and materials
                      10
                      10
                      11

                      31.0
                      Equipment
                      6
                      7
                      9

                      32.0
                      Land and structures
                      1
                      3
                      3

                      99.9
                      Total new obligations
                      255
                      260
                      257

          Employment Summary

                      Identification code 36–0129–0–1–705
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,690
                      1,719
                      1,767

             Supply Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4537–0–4–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program-COGS-Merchandizing
                      873
                      893
                      924

                      0802
                      Reimbursable program-Other-Operations
                      379
                      388
                      401

                      0803
                      Reimbursable program-COGS-Printing and publications
                      28
                      29
                      30

                      0804
                      Reimbursable program-Other
                      219
                      224
                      232

                      0805
                      Reimbursable program-Equipment-Procurement services and distribution
                      485
                      496
                      513

                      0900
                      Total new obligations
                      1,984
                      2,030
                      2,100

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      822
                      787
                      787

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,414
                      2,030
                      2,100

                      1801
                      Change in uncollected payments, Federal sources
                      535

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,949
                      2,030
                      2,100

                      1930
                      Total budgetary resources available
                      2,771
                      2,817
                      2,887

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      787
                      787
                      787

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      917
                      1,403
                      1,484

                      3010
                      Obligations incurred, unexpired accounts
                      1,984
                      2,030
                      2,100

                      3020
                      Outlays (gross)
                      –1,498
                      –1,949
                      –2,030

                      3050
                      Unpaid obligations, end of year
                      1,403
                      1,484
                      1,554

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1,429
                      –1,964
                      –1,964

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –535

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1,964
                      –1,964
                      –1,964

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –512
                      –561
                      –480

                      3200
                      Obligated balance, end of year
                      –561
                      –480
                      –410

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,949
                      2,030
                      2,100

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1,498
                      1,949
                      2,030

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1,302
                      –2,030
                      –2,100

                      4123
                      Non-Federal sources
                      –112

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,414
                      –2,030
                      –2,100

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –535

                      4170
                      Outlays, net (mandatory)
                      84
                      –81
                      –70

                      4190
                      Outlays, net (total)
                      84
                      –81
                      –70

             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 36–4537–0–4–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      112
                      123
                      136

                      12.1
                      Civilian personnel benefits
                      2
                      2
                      3

                      21.0
                      Travel and transportation of persons
                      8
                      11
                      12

                      23.1
                      Rental payments to GSA

                      2
                      2

                      23.3
                      Communications, utilities, and miscellaneous charges
                      8
                      12
                      12

                      24.0
                      Printing and reproduction
                      8
                      8
                      8

                      25.2
                      Other services from non-Federal sources
                      986
                      1,090
                      1,118

                      26.0
                      Supplies and materials
                      404
                      417
                      432

                      31.0
                      Equipment
                      456
                      365
                      377

                      99.9
                      Total new obligations
                      1,984
                      2,030
                      2,100

          Employment Summary

                      Identification code 36–4537–0–4–705
                      2013 actual
                      2014 est.
                      2015 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      957
                      1,100
                      1,200

             Franchise Fund

             Program and Financing (in millions of dollars)

                      Identification code 36–4539–0–4–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program
                      477
                      625
                      647

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      112
                      108
                      108

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      502
                      625
                      647

                      1701
                      Change in uncollected payments, Federal sources
                      –29

                      1750
                      Spending auth from offsetting collections, disc (total)
                      473
                      625
                      647

                      1930
                      Total budgetary resources available
                      585
                      733
                      755

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      108
                      108
                      108

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      166
                      181
                      165

                      3010
                      Obligations incurred, unexpired accounts
                      477
                      625
                      647

                      3020
                      Outlays (gross)
                      –462
                      –641
                      –641

                      3050
                      Unpaid obligations, end of year
                      181
                      165
                      171

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –117
                      –88
                      –88

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      29

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –88
                      –88
                      –88

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      49
                      93
                      77

                      3200
                      Obligated balance, end of year
                      93
                      77
                      83

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      473
                      625
                      647

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      184
                      469
                      485

                      4011
                      Outlays from discretionary balances
                      278
                      172
                      156

                      4020
                      Outlays, gross (total)
                      462
                      641
                      641

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –502
                      –625
                      –647

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      29

                      4080
                      Outlays, net (discretionary)
                      –40
                      16
                      –6

                      4190
                      Outlays, net (total)
                      –40
                      16
                      –6

             The VA Franchise Fund was established under the authority of the Government Management Reform Act of 1994 and the VA and Housing
                and Urban Development and Independent Agencies Act of 1997. VA was selected by the Office of Management and Budget (OMB) in
                1996 as one of the six executive branch agencies to establish a franchise fund pilot program. Created as a revolving fund,
                the VA Franchise Fund began providing common administrative support services to the VA and other government agencies in 1997
                on a fee-for-service basis. In 2006, under the Military Quality of Life and Veterans Affairs Appropriations Act, Public Law
                109–114, permanent status was conferred upon the VA Franchise Fund. VA Enterprise Centers are the lines of business within
                the VA Franchise Fund and are expected to have net billings of about $647 million and employ 1,559 in 2015. 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 36–4539–0–4–705
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      106
                      115
                      134

                      12.1
                      Civilian personnel benefits
                      1
                      31
                      31

                      21.0
                      Travel and transportation of persons
                      1
                      5
                      6

                      23.1
                      Rental payments to GSA

                      13
                      15

                      23.3
                      Communications, utilities, and miscellaneous charges
                      60
                      57
                      57

                      24.0
                      Printing and reproduction

                      7
                      7

                      25.2
                      Other services from non-Federal sources
                      267
                      356
                      356

                      26.0
                      Supplies and materials
                      3
                      7
                      7

                      31.0
                      Equipment
                      39
                      34
                      34

                      99.9
                      Total new obligations
                      477
                      625
                      647

          Employment Summary

                      Identification code 36–4539–0–4–705
                      2013 actual
                      2014 est.
                      2015 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,089
                      1,427
                      1,559

             ADMINISTRATIVE PROVISIONS

             Administrative Provisions'

          (including transfer of funds)SEC. 201. Any appropriation for fiscal year [2014] 2015 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 [request from] submit notice thereof to the Committees on Appropriations of both Houses of Congress [the authority to make the transfer and such Committees issue an approval, or absent a response, a period of 30 days has elapsed].'

          (including transfer of funds)SEC. 202. Amounts made available for the Department of Veterans Affairs for fiscal year [2014] 2015, 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 [any transfers between the "Medical Services'' and "Medical Support and Compliance'' accounts of 1 percent or less of the total
          amount appropriated to the account in this or any other Act may take place subject to notification from the Secretary of Veterans
          Affairs to the Committees on Appropriations of both Houses of Congress of the amount and purpose of the transfer: Provided further, That any transfers between the "Medical Services'' and "Medical Support and Compliance'' accounts in excess of 1 percent,
          or exceeding the cumulative 1 percent for the fiscal year, may take place only after the Secretary requests from the Committees
          on Appropriations of both Houses of Congress the authority to make the transfer and an approval is issued: Provided further, That any transfers to or from the "Medical Facilities'' account may take place only after the Secretary requests from the
          Committees on Appropriations of both Houses of Congress the authority to make the transfer and an approval is issued] 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 [2013] 2014.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 [2014] 2015, 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
          [2014] 2015 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 [2014] 2015 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 to exceed $42,904,000 for the Office of Resolution Management and [$3,360,000] $3,400,000 for the Office of Employment 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 [which] to the Committees on Appropriations of both Houses of Congress [approve within 30 days following the date on which the report is received].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 available—
          (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)-(4)
          and (7)-(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. None of the funds made available in this title may be used to implement any policy prohibiting the Directors of the Veterans
          Integrated Services Networks from conducting outreach or marketing to enroll new veterans within their respective Networks.]'

          (including transfer of funds)[SEC. 219. The Secretary of Veterans Affairs shall submit to the Committees on Appropriations of both Houses of Congress a quarterly
          report on the financial status of the Veterans Health Administration.]'

          (including transfer of funds)SEC. [220]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 [2014] 2015 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 [request from] submit notice thereof to the Committees on Appropriations of both Houses of Congress [the authority to make the transfer and an approval is issued].SEC. [221]219. 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 109–115; 119 Stat.
          2506); or (2) section 8110(a)(5) of title 38, United States Code.[SEC. 222. Of the amounts made available to the Department of Veterans Affairs for fiscal year 2014, in this Act or any other Act, under
          the "Medical Facilities'' account for nonrecurring maintenance, not more than 20 percent of the funds made available shall
          be obligated during the last 2 months of that fiscal year:  Provided, That the Secretary may waive this requirement after providing written notice to the Committees on Appropriations of both
          Houses of Congress.]'

          (including transfer of funds)SEC. [223]220. Of the amounts appropriated to the Department of Veterans Affairs for fiscal year [2014] 2015  for "Medical Services'', "Medical Support and Compliance'', "Medical Facilities'', "Construction, Minor Projects'', and "Information
          Technology Systems'', up to [$254,257,000] $252,366,000,  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
          111–84; 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 110–417;
          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. [224]221. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          for healthcare 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 110–417; 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 111–84; 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 110–417; 122 Stat. 4500).'

          (including transfer of funds)SEC. [225]222. 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[rescissions] cancellationof funds)
          SEC. [226]223. (a) Of the funds appropriated in title II of division [E] J of Public Law [113–6] 113–76, the following amounts which became available on October 1, [2013] 2014, are hereby [rescinded] 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'', [$150,000,000] $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, [2015] 2016:
             (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.
          [SEC. 227. The Secretary of the Department of Veterans Affairs shall notify the Committees on Appropriations of both Houses of Congress
          of all bid savings in major construction projects that total at least $5,000,000, or 5 percent of the programmed amount of
          the project, whichever is less: Provided, That such notification shall occur within 14 days of a contract identifying the programmed amount: Provided further, That the Secretary shall notify the Committees on Appropriations of both Houses of Congress 14 days prior to the obligation
          of such bid savings and shall describe the anticipated use of such savings.][SEC. 228. The scope of work for a project included in "Construction, Major Projects'' may not be increased above the scope specified
          for that project in the original justification data provided to the Congress as part of the request for appropriations.][SEC. 229. The Secretary of the Department of Veterans Affairs shall provide on a quarterly basis to the Committees on Appropriations
          of both Houses of Congress notification of any single national outreach and awareness marketing campaign in which obligations
          exceed $2,000,000.][SEC. 230. The Secretary of Veterans Affairs shall submit to the Committees on Appropriations of both Houses of Congress a quarterly
          report that contains the following information from each Veterans Benefits Administration Regional Office: (1) the average
          time to complete a disability compensation claim; (2) the number of claims pending more than 125 days; (3) error rates; (4)
          the number of claims personnel; (5) any corrective action taken within the quarter to address poor performance; (6) training
          programs undertaken; and (7) the number and results of Quality Review Team audits: Provided, That each quarterly report shall be submitted no later than 30 days after the end of the respective quarter.][SEC. 231. The Secretary shall submit to the Committees on Appropriations of both Houses of Congress a reprogramming request if at any
          point during fiscal year 2014, the funding allocated for a medical care initiative identified in the fiscal year 2014 expenditure
          plan is adjusted by more than $25,000,000 from the allocation shown in the corresponding congressional budget justification.
          Such a reprogramming request may go forward only if the Committees on Appropriations of both Houses of Congress approve the
          request or if a period of 14 days has elapsed.][SEC. 232. Of the funds provided to the Department of Veterans Affairs for fiscal year 2014 for "Medical Services'' and "Medical Support
          and Compliance'', a maximum of $1,139,000 may be obligated from the "Medical Services'' account and a maximum of $69,804,000
          may be obligated from the "Medical Support and Compliance'' account for the VistA Evolution and electronic health record interoperability
          projects: Provided, That funds in addition to these amounts may be obligated for the VistA Evolution and electronic health record interoperability
          projects upon written notification by the Secretary of Veterans Affairs to the Committees on Appropriations of both Houses
          of Congress.][SEC. 233. The Secretary of Veterans Affairs shall provide written notification to the Committees on Appropriations of both Houses of
          Congress 15 days prior to organizational changes which result in the transfer of 25 or more full-time equivalents from one
          organizational unit of the Department of Veterans Affairs to another.]'

          [(including rescission funds)][SEC. 234. Of the unobligated balances available to the Department of Veterans Affairs from prior year discretionary appropriations (other
          than appropriations designated by law as being for an emergency requirement) $182,000,000 are hereby rescinded.] (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)
             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Offsetting receipts from the public:

                      36–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified
                      5
                      7
                      8

                      36–247300
                      Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                      152
                      150
                      102

                      36–273330
                      Housing Downward Reestimates
                      53
                      24

                      36–275110
                      Native American Veteran Housing Loans, Negative Subsidies
                      1
                      2
                      2

                      36–275130
                      Native American Direct Loans, Downward Reestimate of Subsidies
                      3
                      1

                      36–275510
                      Housing Negative Subsidies
                      135
                      73
                      69

                      36–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                      63
                      40
                      40

                      General Fund Offsetting receipts from the public
                      412
                      297
                      221

                      Intragovernmental payments:

                      36–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                      –1
                      5
                      5

                      General Fund Intragovernmental payments
                      –1
                      5
                      5

             TITLE IV—GENERAL PROVISIONS

             SEC. 401. 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. 402. 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. 403. No part of any funds appropriated in this Act shall be used by an agency of the executive branch, other than for normal and
          recognized executive-legislative relationships, for publicity or propaganda purposes, and for the preparation, distribution,
          or use of any kit, pamphlet, booklet, publication, radio, television, or film presentation designed to support or defeat legislation
          pending before Congress, except in presentation to Congress itself.]SEC. [404]403. 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. [405]404. 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. [406]405. 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. [407]406. 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. [408]407. (a) Any agency receiving funds made available in this Act, shall, subject to subsections (b) and (c), post on the public Web site
          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 if—
             (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. [409]408. (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. [410]409. None of the funds made available in this Act may be distributed to the Association of Community Organizations for Reform Now
          (ACORN) or its subsidiaries or successors.SEC. [411]410. None of the funds 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 301–10.122 through 301–10.124 of title 41, Code of Federal Regulations.[SEC. 412. (a) In General.—None of the funds appropriated or otherwise made available to the Department of Defense in this Act may be used to construct,
          renovate, or expand any facility in the United States, its territories, or possessions to house any individual detained at
          United States Naval Station, Guantanamo Bay, Cuba, for the purposes of detention or imprisonment in the custody or under the
          control of the Department of Defense.
          (b) The prohibition in subsection (a) shall not apply to any modification of facilities at United States Naval Station, Guantanamo
             Bay, Cuba.

          (c) An individual described in this subsection is any individual who, as of June 24, 2009, is located at United States Naval Station,
             Guantanamo Bay, Cuba, and who—
             (1) is not a citizen of the United States or a member of the Armed Forces of the United States; and
             (2) is—
                (A) in the custody or under the effective control of the Department of Defense; or
                (B) otherwise under detention at United States Naval Station, Guantanamo Bay, Cuba.]

          SEC. [413]411. None of the funds made available 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. [414]412. None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative
          agreement with, make a grant to, or provide a loan or loan guarantee to, any corporation that was convicted of a felony criminal
          violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless
          [the] a Federal agency has considered suspension or debarment of the corporation and [has] made a determination that this further action is not necessary to protect the interests of the Government. SEC. [415]413. None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative
          agreement with, make a grant to, or provide a loan or loan guarantee to, any corporation that has any unpaid Federal tax liability
          that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is
          not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability,
          where the awarding agency is aware of the unpaid tax liability, unless [the] a Federal agency has considered suspension or debarment of the corporation and [has] made a determination that this further action is not necessary to protect the interests of the Government.[SEC. 416. None of the funds made available by this Act may be used by the Department of Defense or the Department of Veterans Affairs
          to lease or purchase new light duty vehicles for any executive fleet, or for an agency's fleet inventory, except in accordance
          with Presidential Memorandum—Federal Fleet Performance, dated May 24, 2011.] (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)