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



   
      
      
         DEPARTMENT OF VETERANS AFFAIRS                                                                                           
            
         
      
      
   
   
      DEPARTMENT OF VETERANS AFFAIRS                                                                                           
         
      
         Veterans Health Administration                                                                                           
            
         Federal Funds
         Medical ServicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
         of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
         care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
         bioengineering services, food services, and salaries and expenses of 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 111â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 36â0160â0â1â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
                  â2,903
                  â2,935
                  â3,065
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  246
                  246
                  246
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0160â0â1â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 [36â0169]
                  â178
                  â183
                  â187
               
               
                  1120
                  Appropriations transferred to other accts [36â0165]
                  
                  â15
                  â15
               
               
                  1120
                  Appropriations transferred to other accts [36â0167]
                  â192
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [36â5287]
                  2,887
                  2,919
                  3,048
               
               
                  1130
                  Appropriations permanently reduced
                  â2
                  
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â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
                  â1,513
                  â1,400
                  â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
                  â524
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â42,572
                  â45,347
                  â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
                  â7
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â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]
                  â46
                  â63
                  â63
               
               
                  4033
                  Non-Federal sources
                  â144
                  â132
                  â136
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â190
                  â195
                  â199
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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. 113â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 93â82, authorized VA to provide a health benefits
            program that shares the cost of medical supplies and services with eligible beneficiaries. The Veterans' Survivor Benefits
            Improvements Act of 2001, Public Law 107â14, extended CHAMPVA benefits, as a secondary payer to Medicare, to CHAMPVA beneficiaries
            over age 6. CHAMPVA programs also include Foreign Medical Program (FMP), Spina Bifida Health Care Program, and Children of
            Women Vietnam Veterans Health Care Program (CWVV). The Veterans Caregivers and Veterans Omnibus Health Services Act of 2010,
            Public Law 111â163, further expanded CHAMPVA to include primary family caregivers of certain seriously injured Veterans. Eligible
            primary family caregivers are authorized to receive health care benefits through the existing CHAMPVA Program when the primary
            family caregiver has no other health care coverage (including Medicare and Medicaid).Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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 36â0160â0â1â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 36â0160â0â1â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 36â0152â0â1â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 [36â0169]
                  â25
                  â26
                  â26
               
               
                  1120
                  Appropriations transferred to other accts [36â0165]
                  â15
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [36â0167]
                  â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
                  â202
                  â150
                  â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
                  â135
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,453
                  â5,904
                  â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
                  â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
                  â20
                  â40
                  â41
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â21
                  â40
                  â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. 113â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 36â0152â0â1â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 36â0152â0â1â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 36â0165â0â1â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 [36â0152]
                  15
                  
                  
               
               
                  1121
                  Transferred from DOD account [97â0130]
                  15
                  15
                  15
               
               
                  1121
                  Appropriations transferred from other accts [36â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)
                  â35
                  â80
                  â30
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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 107â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 36â0165â0â1â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 36â0165â0â1â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 36â0162â0â1â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 [36â0169]
                  â38
                  â31
                  â32
               
               
                  1121
                  Appropriations transferred from other accts [36â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
                  â252
                  â250
                  â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
                  â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
                  â34
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,524
                  â4,933
                  â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
                  â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
                  â7
                  â16
                  â16
               
               
                  4033
                  Non-Federal sources
                  â12
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â19
                  â25
                  â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. 113â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 36â0162â0â1â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 36â0162â0â1â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 36â0161â0â1â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
                  â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
                  â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
                  â7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â571
                  â611
                  â619
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  271
                  318
                  337
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â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
                  â22
                  â35
                  â40
               
               
                  4033
                  Non-Federal sources
                  â13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â35
                  â35
                  â40
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 36â0161â0â1â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 36â0161â0â1â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 36â0169â0â1â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 [36â0162]
                  â3
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [36â0162]
                  38
                  31
                  32
               
               
                  1121
                  Appropriations transferred from other accts [36â0152]
                  25
                  26
                  26
               
               
                  1121
                  Appropriations transferred from other accts [36â0160]
                  178
                  183
                  187
               
               
                  1121
                  Appropriations transferred from other accts [36â0167]
                  7
                  7
                  7
               
               
                  1121
                  Appropriations transferred from other accts [97â0130]
                  118
                  143
                  147
               
               
                  1121
                  Appropriations transferred from other accts [36â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
                  â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
                  â10
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â358
                  â427
                  â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
                  â7
                  â8
                  â5
               
               
                  4033
                  Non-Federal sources
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â8
                  â10
                  â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 111â84,
            the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
            James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010.  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 36â0169â0â1â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 36â0169â0â1â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 36â5287â0â2â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 [36â0160]
                  â2,887
                  â2,919
                  â3,048
               
               
                  1120
                  Appropriations transferred to other accts [36â0169]
                  â16
                  â16
                  â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 36â4014â0â3â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)
                  â422
                  â450
                  â460
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  35
                  30
                  25
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â2
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â5
                  â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
                  
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â438
                  â446
                  â456
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â438
                  â447
                  â457
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  
                  â3
                  â3
               
               
                  4170
                  Outlays, net (mandatory)
                  â16
                  3
                  3
               
               
                  4190
                  Outlays, net (total)
                  â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 36â4014â0â3â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 36â4014â0â3â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 36â4026â0â3â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)
                  â285
                  â252
                  â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
                  â200
                  â214
                  â253
               
               
                  4123
                  Non-Federal sources
                  â85
                  â38
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â285
                  â252
                  â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 36â4026â0â3â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 36â8180â0â7â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
                  â31
                  â32
                  â33
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8180â0â7â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)
                  â20
                  â20
                  â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 102â54 authorizes compensation work
            therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund. (38 U.S.C. chs. 83
            and 85.)
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8180â0â7â705
                  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 36â0102â0â1â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 [36â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)
                  â64,759
                  â71,985
                  â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
                  
                  
                  â27
               
               
                  
                  Outlays
                  
                  
                  â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 97â377, the Reinstated Entitlement Program for Survivors (REPS) program restores Social Security
            benefits to certain surviving spouses or children of veterans who died of service-connected causes.
         
         Legislation is proposed to provide a cost-of-living adjustment comparable to the annual social security increase to recipients
            of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
            made on January 1, 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 36â0102â4â1â701
                  2013 actual
                  2014 est.
                  2015 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Adjustments to Compensation Program
                  
                  
                  â30
               
               
                  0105
                  Expand Burial benefits
                  
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  
                  
                  â27
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â27
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â27
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â27
               
               
                  3020
                  Outlays (gross)
                  
                  
                  27
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â27
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â27
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â27
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 36â0137â0â1â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 [36â0102]
                  â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)
                  â13,176
                  â13,731
                  â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
                  â369
                  â283
                  â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 9â11 GI Bill (Chapter 33)._Public Law 110â252 greatly expanded education benefits beginning on August 1, 2009. Based on length of active duty service
            and training rate, trainees may be entitled to benefits including: tuition and fees, housing allowance, books and supplies
            stipend, kickers, and Yellow Ribbon matching payments. Certain active duty members of the Armed Forces may transfer benefits
            to a spouse or children.
         
         All volunteer force educational assistance (Montgomery GI Bill)._Public Law 98â525, enacted October 19, 1984, established two new educational programs: an assistance program for veterans
            who enter active duty during the period beginning July 1, 1985; and an assistance program for certain members of the Selected
            Reserve. Public Law 108â375 established a program to provide educational assistance to members of the reserve components called
            or ordered to active service in response to a war or national emergency declared by the President or the Congress, in recognition
            of the sacrifices that those members make in answering the call to duty. The Readjustment Benefit appropriation pays the basic
            benefit allowance for veterans, except for certain Post-Vietnam Era Veterans Education participants who transferred to the
            Montgomery GI Bill program. Supplementary educational assistance, Post-Vietnam Era Veterans Education converters, reservists,
            and the National Call to Service Program are financed by payments from Department of Defense.
         
         Survivors and Dependents Educational Assistance (Chapter 35)._Benefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected
            disability is rated permanent and total. In addition, dependents of servicepersons missing in action or interred by a hostile
            foreign government for more than 90 days are also eligible. The following table provides a comparison of trainees and costs
            for the Dependents Educational Assistance. The Veterans Retraining Assistance Program, established under Public Law 112â56, is a program that, from July 1, 2012 through March 31, 2014, provides up to 12 months
               of retraining assistance to veterans at least 35 years of age but not more than 60 years of age, who are unemployed, received
               an honorable discharge and have no eligibility remaining for other education benefits. Veterans participating in this program
               would receive monthly payments equal to the three-year payment rate under the Montgomery GI Bill (MGIB) chapter 30. 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 111â275), VA may provide grants of up to $200,000 per fiscal year to
            individuals or entities for the development of specially adapted housing assistive technologies and limits to $1 million the
            aggregate amount of such grants VA may award in any fiscal year.
         
         Automobile Grants and Adaptive Equipment._Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
            is provided to certain service-disabled veterans and servicepersons toward the purchase price of an automobile. The maximum
            allowance increased to $19,905 in 2014, under The Veterans Benefits Act of 2010, (Public Law 111â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 106â398, enacted October 30, 2000, allows the military services to pay up to 100 percent of tuition and expenses
            charged by a school for service members. If a service department pays less than 100 percent, a service member eligible for
            the Montgomery GI Bill Active-duty (MGIB) or the Post 9â11 GI Bill (Chapter 33) can elect to receive VA benefits for all or
            a portion of the remaining expenses. Public Law 108â454 established a program that provides availability of education benefits
            for payment for national admissions exams and national exams for credit at institutions of higher education.
         
         The National Exams._The benefit allows VA to reimburse for the fee charged for national tests for admission to institutions of higher learning
            and national tests providing an opportunity for course credit at institutions of higher learning.
         
         Licensing and Certification Test Payments._Under Public Law 106â419, veterans and other eligible persons may receive up to $2,000 to pay fees required for civilian occupational
            licensing and certification examinations needed to enter, maintain, or advance in employment in a vocation or profession,
            effective March 1, 2001.
         
         National Call to Service._The 2003 National Defense Authorization Act directs the Department of Defense to offer an active duty enlistment option of
            15 months plus training time to facilitate interest in National Service. Program participants will be given the opportunity
            to select one of the following incentives: a $5,000 enlistment bonus, repayment of student loans up to $18,000, or one of
            two education allowances.
         
         Work-Study._Certain veterans, reservists, and dependents pursuing a program of rehabilitation, education or training, who are enrolled
            as full-time students, can work up to 250 hours per semester, receiving the Federal ($7.25 as of July 24, 2009) or state minimum
            wage rate, whichever is higher.
         
         Payments to States._State approving agencies are reimbursed for the costs of inspecting, approving, and supervising programs of education and
            training offered by educational institutions and training establishments in which veterans, dependents, and reservists are
            enrolled or are about to enter.
         
         Reporting Fees._Reporting fees are paid to education and training institutions to help defray the costs of certifying education enrollment
            for veterans enrolled in training during a calendar year.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0137â0â1â702
                  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 36â0137â4â1â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)
                  
                  
                  â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 36â0120â0â1â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)
                  â109
                  â85
                  â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
                  â5
                  â5
                  â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 36â0120â0â1â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 36â1121â0â1â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)
                  â1
                  â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. 110â329), to make payments to eligible persons who served in the Philippines during World War II. Payments were subsequently
            authorized by Congress in the American Recovery and Reinvestment Act of 2009 (P.L. 111â5). Original funding of $198,000,000
            was supplemented by a transfer of $67,000,000 authorized by P.L. 111â212 that remains available until expended. Payments to
            citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.
         
      
         Service-disabled Veterans Insurance Fund                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4012â0â3â701
                  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)
                  â133
                  â156
                  â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
                  â79
                  â54
                  â38
               
               
                  4123
                  Baseline Program [Interest on loans]
                  â4
                  â4
                  â4
               
               
                  4123
                  Baseline Program [Premiums Earned]
                  â51
                  â60
                  â65
               
               
                  4123
                  Baseline Program [Repayments of Loan/Liens]
                  â17
                  â18
                  â19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â151
                  â136
                  â126
               
               
                  4170
                  Outlays, net (mandatory)
                  â18
                  20
                  38
               
               
                  4190
                  Outlays, net (total)
                  â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 36â4012â0â3â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 36â4010â0â3â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)
                  â42
                  â46
                  â41
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  42
                  35
                  30
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â3
                  â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]
                  â12
                  â10
                  â8
               
               
                  4123
                  Baseline Program [Fund Premiums]
                  â1
                  â1
                  â1
               
               
                  4123
                  Baseline Program [Cash Collections]
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â15
                  â13
                  â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 36â4010â0â3â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 36â4009â0â3â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)
                  â977
                  â955
                  â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
                  â977
                  â955
                  â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 36â4009â0â3â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 36â1119â0â1â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
                  â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)
                  â1,530
                  â2,202
                  â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 36â1119â0â1â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
                  â2.29
                  â5.00
                  â5.06
               
               
                  132004
                  Vendee Direct Loans
                  0.00
                  â24.13
                  â20.79
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â2.29
                  â23.26
                  â20.27
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Acquired Direct Loans
                  
                  
                  â1
               
               
                  133004
                  Vendee Direct Loans
                  
                  â51
                  â67
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  
                  â51
                  â68
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Acquired Direct Loans
                  
                  
                  â1
               
               
                  134004
                  Vendee Direct Loans
                  
                  â51
                  â67
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  
                  â51
                  â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
                  
                  â1
                  
               
               
                  137004
                  Vendee Direct Loans
                  â15
                  â9
                  
               
               
                  137005
                  Acquired and Vendee Loan Reestimates
                  â1
                  â6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â16
                  â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
                  â0.10
                  â0.02
                  0.27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  232999
                  Weighted average subsidy rate
                  â0.10
                  â0.02
                  0.27
               
               
                  
                  Guaranteed loan subsidy budget authority:
               
               
                  233001
                  Housing Guaranteed Loans
                  â135
                  â22
                  249
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  233999
                  Total subsidy budget authority
                  â135
                  â22
                  249
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  Housing Guaranteed Loans
                  â135
                  â22
                  249
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  â135
                  â22
                  249
               
               
                  
                  Guaranteed loan upward reestimates:
               
               
                  235001
                  Housing Guaranteed Loans
                  1,294
                  1,970
                  
               
               
                  235002
                  Guaranteed Loan Sale SecuritiesâVendee
                  34
                  67
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  235999
                  Total upward reestimate budget authority
                  1,328
                  2,037
                  
               
               
                  
                  Guaranteed loan downward reestimates:
               
               
                  237001
                  Housing Guaranteed Loans
                  â18
                  â7
                  
               
               
                  237002
                  Guaranteed Loan Sale SecuritiesâVendee
                  â19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  237999
                  Total downward reestimate subsidy budget authority
                  â37
                  â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 105â368, this program will not
            execute any new loans. The existing loan will continue to be serviced within the financing account and no further funds will
            be required from the program account.
         
         WORKLOAD [In thousands]
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 36â1119â0â1â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 36â4127â0â3â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
                  â88
                  â90
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  212
                  472
                  615
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â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
                  â80
                  â66
                  â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)
                  â56
                  â468
                  â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
                  â50
                  â8
                  
               
               
                  4120
                  Reimbursements from DLFA
                  
                  
                  â2
               
               
                  4122
                  Interest on uninvested funds
                  â12
                  
                  
               
               
                  4123
                  Interest and principal received on loans
                  â76
                  â53
                  â66
               
               
                  4123
                  Fees
                  
                  â3
                  â5
               
               
                  4123
                  Cash sale of properties
                  â8
                  â2
                  â10
               
               
                  4123
                  Other
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â147
                  â66
                  â83
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â1
                  406
                  532
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â91
                  402
                  530
               
               
                  4180
                  Financing authority, net (total)
                  â1
                  406
                  532
               
               
                  4190
                  Financing disbursements, net (total)
                  â91
                  402
                  530
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4127â0â3â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
                  â53
                  â23
                  â26
               
               
                  
                  Write-offs for default:
               
               
                  1263
                  Direct loans
                  â14
                  â12
                  â8
               
               
                  1264
                  Other adjustments, Data Reconciliation
                  â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 36â4127â0â3â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 36â4129â0â3â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
                  â24
                  â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)
                  â3,038
                  â3,332
                  â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
                  â1,329
                  â2,037
                  â249
               
               
                  4120
                  Recoveries from DLFA
                  â2
                  â221
                  â334
               
               
                  4122
                  Interest on uninvested funds
                  â141
                  â464
                  â526
               
               
                  4123
                  Funding fees
                  â1,431
                  â1,595
                  â1,314
               
               
                  4123
                  Cash sale of properties
                  â1,250
                  â1,189
                  â1,816
               
               
                  4123
                  Redemption of properties and other
                  â84
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â4,237
                  â5,506
                  â4,239
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â4
                  
                  
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â1,199
                  â2,174
                  â769
               
               
                  4180
                  Financing authority, net (total)
                  â4
                  
                  
               
               
                  4190
                  Financing disbursements, net (total)
                  â1,199
                  â2,174
                  â769
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4129â0â3â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
                  â79,954
                  â37,994
                  â42,669
               
               
                  
                  Adjustments:
               
               
                  2262
                  Terminations for default that result in acquisition of property
                  â1,507
                  â1,722
                  â2,043
               
               
                  2263
                  Terminations for default that result in claim payments
                  â1,151
                  â1,060
                  â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 36â4129â0â3â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 36â4025â0â3â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
                  â3
                  â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
                  â16
                  â10
                  â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)
                  â5
                  â5
                  â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
                  â3
                  â2
                  â1
               
               
                  4123
                  Sale of homes, cash
                  â3
                  â2
                  â2
               
               
                  4123
                  Interest on loans
                  â1
                  â1
                  â1
               
               
                  4123
                  Interest on subordinate certificates
                  â1
                  â1
                  
               
               
                  4123
                  Interest collection on Veteran liability debts
                  â4
                  â3
                  â3
               
               
                  4123
                  Principal collection on Veteran liability debts
                  â10
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â22
                  â13
                  â11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â16
                  â10
                  â8
               
               
                  4170
                  Outlays, net (mandatory)
                  â17
                  â8
                  â8
               
               
                  4180
                  Budget authority, net (total)
                  â16
                  â10
                  â8
               
               
                  4190
                  Outlays, net (total)
                  â17
                  â8
                  â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 36â4025â0â3â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
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  8
                  6
                  4
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4025â0â3â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
                  â117
                  â87
                  â65
               
               
                  2262
                  Adjustments: Terminations for default that result in acquisition of property
                  â3
                  â2
                  â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
                  â10
                  â11
                  â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 36â4025â0â3â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 (-)
                  
                  â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 (-)
                  â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 36â4025â0â3â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 36â1120â0â1â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)
                  â7
                  â2
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  1
                  1
                  1
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  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 36â1120â0â1â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
                  â17.84
                  â16.75
                  â17.04
               
               
                  132003
                  Vocational Rehabilitation
                  0.68
                  0.20
                  0.36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â12.55
                  â13.12
                  â13.31
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  Native American Direct Loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â1
                  â2
                  â2
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Native American Direct Loans
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â2
                  â2
                  â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
                  â3
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â3
                  â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 109â233.
         
         The Vocational Rehabilitation Loan Program provides additional funding assistance to cover the costs of subsistence, tuition,
            books, supplies, and equipment in conjunction with service connected disability benefits provided to Veterans participating
            in VA's Vocational Rehabilitation and Counseling Program as authorized by chapter 31 of title 38, United States Code. Repayment
            of these loans is made in monthly installments, without interest, through deductions from future payments of compensation,
            pension, subsistence allowance, educational assistance allowance, or retired pay.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â1120â0â1â704
                  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 36â4130â0â3â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
                  â10
                  â5
                  â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)
                  â15
                  â16
                  â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
                  â6
                  â1
                  
               
               
                  4123
                  Non-federal sources - Repayments and prepayments of principal
                  â2
                  â6
                  â7
               
               
                  4123
                  Non-Federal sources - Interest received on loans
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â11
                  â10
                  â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 36â4130â0â3â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
                  â2
                  â6
                  â7
               
               
                  1264
                  Write-offs for default: Other adjustments, net (+ or -)
                  â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 36â4130â0â3â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 36â4258â0â3â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 36â4258â0â3â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
                  â95
                  â95
                  â95
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  5
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  5
                  5
                  5
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4258â0â3â704
                  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 (-)
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  5
                  5
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  5
                  5
               
               
                  
                     
                  
               
            
         
      
         Vocational Rehabilitation Direct Loan Financing Account                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4112â0â3â702
                  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
                  â2
                  â3
                  â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)
                  â3
                  â3
                  â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
                  â3
                  â3
                  â3
               
               
                  4180
                  Financing authority, net (total)
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4112â0â3â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
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â4112â0â3â702
                  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 36â8133â0â7â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)
                  â1
                  â1
                  â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 99â576, enacted October 28, 1986, closed the program permanently for new
            enrollments effective March 31, 1987. Public Law 106â419, enacted November 1, 2000, provides qualified participants in this
            program another opportunity (through October 31, 2001) to convert to the All-Volunteer Force Educational Assistance program
            (Montgomery GI Bill). The estimated activity in the fund follows:
         
         CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES [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 36â8132â0â7â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
                  â375
                  â320
                  â267
               
               
                  0501
                  National Service Life Insurance Fund
                  â669
                  â770
                  â733
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â1,044
                  â1,090
                  â1,000
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  5,156
                  4,386
                  3,653
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8132â0â7â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
                  â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)
                  â1,075
                  â1,165
                  â1,092
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,108
                  1,033
                  941
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â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
                  â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 36â8132â0â7â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
                  â1,075
                  â1,165
                  â1,092
               
               
                  4599
                  Outgo under current law (-)
                  â1,075
                  â1,165
                  â1,092
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â1,075
                  â1,165
                  â1,092
               
               
                  
                  Unexpended balance, end of year:
               
               
                  8700
                  Uninvested balance (net), end of year
                  8
                  3
                  â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 36â8132â0â7â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 36â8150â0â7â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
                  â1
                  â1
                  
               
               
                  0501
                  United States Government Life Insurance Fund
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â2
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  6
                  3
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â8150â0â7â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)
                  â4
                  â3
                  â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 36â8150â0â7â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
                  â4
                  â3
                  â3
               
               
                  4599
                  Outgo under current law (-)
                  â4
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â4
                  â3
                  â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 36â8150â0â7â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 36â8455â0â8â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
                  â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)
                  â203
                  â222
                  â223
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  463
                  456
                  444
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â27
                  â25
                  â25
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â25
                  â25
                  â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]
                  â108
                  â98
                  â90
               
               
                  4123
                  Baseline Program [Repayment of loans]
                  â15
                  â13
                  â12
               
               
                  4123
                  Baseline Program [Fund Premiums]
                  â36
                  â33
                  â30
               
               
                  4123
                  Baseline Program [Interest on Loans]
                  â5
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â164
                  â147
                  â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 36â8455â0â8â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 36â0110â0â1â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
                  â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)
                  â699
                  â823
                  â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 36â0110â0â1â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 36â0111â0â1â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
                  â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)
                  â442
                  â429
                  â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 36â0111â0â1â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 36â0181â0â1â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)
                  â95
                  â90
                  â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 36â0183â0â1â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)
                  â55
                  â55
                  â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 36â0157â4â1â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)
                  
                  
                  â50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  25
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  25
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  1,000
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  50
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  1,000
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  50
               
               
                  
                     
                  
               
            
         
      
      
         This legislative proposal provides funding to the Department of Veterans Affairs to coordinate an interagency process and
            transfer up to $1 billion in mandatory funding over five years to establish the Veterans Job Corps. Funding will enable veterans
            to leverage skills developed in the military in jobs on the country's public lands and in its communities, ranging from conservation
            and infrastructure projects to law enforcement and first responder jobs, such as park rangers, police officers, and firefighters.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0157â4â1â702
                  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 36â0157â4â1â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 36â0142â0â1â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 [36â0151]
                  â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
                  â1
                  
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â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
                  â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
                  â11
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â675
                  â809
                  â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
                  â353
                  â403
                  â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 36â0142â0â1â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 36â0142â0â1â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 36â1122â0â1â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)
                  
                  
                  â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. Â§ 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 36â1122â0â1â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 36â1122â0â1â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 36â0151â0â1â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 [36â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
                  â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
                  â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
                  â112
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2,508
                  â2,675
                  â2,821
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  343
                  590
                  676
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â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
                  â378
                  â411
                  â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. 101â508.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 36â0151â0â1â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 36â0151â0â1â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 36â0170â0â1â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
                  â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
                  â1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â122
                  â120
                  â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
                  â4
                  â6
                  â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 36â0170â0â1â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 36â0170â0â1â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 36â0167â0â1â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 [36â0169]
                  â7
                  â7
                  â7
               
               
                  1121
                  Appropriations transferred from other accts [36â0160]
                  192
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [36â0152]
                  6
                  
                  
               
               
                  1130
                  Appropriations permanently reduced
                  â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
                  â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
                  â110
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â3,296
                  â3,801
                  â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
                  â78
                  â187
                  â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 36â0167â0â1â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 36â0167â0â1â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 36â0129â0â1â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
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  260
                  249
                  257
               
               
                  1930
                  Total budgetary resources available
                  268
                  260
                  257
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â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
                  â3
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â258
                  â249
                  â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 36â0129â0â1â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 36â0129â0â1â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 36â4537â0â4â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)
                  â1,498
                  â1,949
                  â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
                  â1,429
                  â1,964
                  â1,964
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â535
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,964
                  â1,964
                  â1,964
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â512
                  â561
                  â480
               
               
                  3200
                  Obligated balance, end of year
                  â561
                  â480
                  â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
                  â1,302
                  â2,030
                  â2,100
               
               
                  4123
                  Non-Federal sources
                  â112
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,414
                  â2,030
                  â2,100
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â535
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  84
                  â81
                  â70
               
               
                  4190
                  Outlays, net (total)
                  84
                  â81
                  â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 36â4537â0â4â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 36â4537â0â4â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 36â4539â0â4â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
                  â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)
                  â462
                  â641
                  â641
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  181
                  165
                  171
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â117
                  â88
                  â88
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  29
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â88
                  â88
                  â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
                  â502
                  â625
                  â647
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  29
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â40
                  16
                  â6
               
               
                  4190
                  Outlays, net (total)
                  â40
                  16
                  â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
            109â114, permanent status was conferred upon the VA Franchise Fund. VA Enterprise Centers are the lines of business within
            the VA Franchise Fund and are expected to have net billings of about $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 36â4539â0â4â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 36â4539â0â4â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 availableâ
      (1) for furnishing recreational facilities, supplies, and equipment; and
      (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
         in the Department.
      '
      			
      (including transfer of funds)SEC. 215. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      may be transferred to "Medical Services'', to remain available until expended for the purposes of that account.SEC. 216. The Secretary of Veterans Affairs may enter into agreements with Indian tribes and tribal organizations which are party to
      the Alaska Native Health Compact with the Indian Health Service, and Indian tribes and tribal organizations serving rural
      Alaska which have entered into contracts with the Indian Health Service under the Indian Self Determination and Educational
      Assistance Act, to provide healthcare, including behavioral health and dental care. The Secretary shall require participating
      veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary. The term "rural
      Alaska'' shall mean those lands sited within the external boundaries of the Alaska Native regions specified in sections 7(a)(1)-(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 109â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
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress.'
      			
      (including transfer of funds)SEC. [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 110â417; 122 Stat. 4500) shall also be available:
      (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
      by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84; 123 Stat. 3571); and (2)
      for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
      Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500).'
      			
      (including transfer of funds)SEC. [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 [113â6] 113â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:
               
               
                  36â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  5
                  7
                  8
               
               
                  36â247300
                  Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                  152
                  150
                  102
               
               
                  36â273330
                  Housing Downward Reestimates
                  53
                  24
                  
               
               
                  36â275110
                  Native American Veteran Housing Loans, Negative Subsidies
                  1
                  2
                  2
               
               
                  36â275130
                  Native American Direct Loans, Downward Reestimate of Subsidies
                  3
                  1
                  
               
               
                  36â275510
                  Housing Negative Subsidies
                  135
                  73
                  69
               
               
                  36â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:
               
               
                  36â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  â1
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  â1
                  5
                  5
               
               
                  
                     
                  
               
            
         
      
      
         
      
         TITLE IVâ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 ifâ
         (1) the public posting of the report compromises national security; or
         (2) the report contains confidential or proprietary information.
      
      (c) The head of the agency posting such report shall do so only after such report has been made available to the requesting Committee
         or Committees of Congress for no less than 45 days.
      SEC. [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 301â10.122 through 301â10.124 of title 41, Code of Federal Regulations.[SEC. 412. (a) In General.â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 whoâ
         (1) is not a citizen of the United States or a member of the Armed Forces of the United States; and
         (2) isâ
            (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 MemorandumâFederal Fleet Performance, dated May 24, 2011.] (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)