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

             <h1>DEPARTMENT OF VETERANS AFFAIRS

             </h1>

          DEPARTMENT OF VETERANS AFFAIRS

             Veterans Health Administration

             Federal Funds
             Medical servicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
             of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
             care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
             bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States
             Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for
             caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the
             Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note), and
             hospital care and medical services authorized by section 1787 of title 38, United States Code; [$209,189,000] $1,124,197,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1, [2014]2015; and, in addition, [$47,603,202,000] $51,673,000,000, plus reimbursements, shall become available on October 1, [2015]2016, and shall remain available until September 30, [2016]2017: Provided, That, of the amount made available on October 1, 2016, under this heading, $1,400,000,000 shall remain available
                until September 30, 2018: 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, 2015.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      246
                      286
                      286

                      Receipts:

                      0220
                      Pharmaceutical Co-payments, MCCF
                      663
                      650
                      593

                      0221
                      Medical Care Collections Fund, Third Party Prescription Claims
                      87
                      90
                      94

                      0222
                      Enhanced-use Lease Proceeds, MCCF
                      1
                      2
                      2

                      0223
                      First Party Collections, MCCF
                      190
                      191
                      194

                      0224
                      Third Party Collections, MCCF
                      2,112
                      2,221
                      2,295

                      0225
                      Parking Fees, MCCF
                      4
                      4
                      4

                      0226
                      Compensated Work Therapy, MCCF
                      66
                      61
                      61

                      0227
                      MCCF, Long-term Care Copayments
                      3
                      3
                      3

                      0240
                      Payments from Compensation and Pension, MCCF
                      2
                      2
                      2

                      0299
                      Total receipts and collections
                      3,128
                      3,224
                      3,248

                      0400
                      Total: Balances and collections
                      3,374
                      3,510
                      3,534

                      Appropriations:

                      0500
                      Medical Care Collections Fund
                      –3,088
                      –3,224
                      –3,248

                      0799
                      Balance, end of year
                      286
                      286
                      286

          Program and Financing (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Outpatient care
                      19,038
                      19,545
                      21,454

                      0002
                      Inpatient care
                      6,522
                      7,119
                      7,547

                      0004
                      Mental health care
                      4,503
                      4,906
                      5,206

                      0005
                      Long-term care
                      2,978
                      3,300
                      3,542

                      0006
                      Prosthetics care
                      2,426
                      2,629
                      2,829

                      0007
                      Dental care
                      538
                      631
                      700

                      0008
                      Rehabilitation
                      426
                      456
                      469

                      0009
                      CHAMPVA and Other dependent programs
                      1,384
                      1,558
                      1,715

                      0011
                      Readjustment Counseling
                      178
                      201
                      207

                      0012
                      Caregivers (Title I) P.L. 111–163
                      345
                      478
                      551

                      0013
                      Non-VA Care (Payments)
                      7,011
                      6,737
                      6,645

                      0021
                      P.L. 113–146, Sec. 801 - Medical Residents

                      29
                      90

                      0022
                      P.L. 113–146, Sec. 801 - Education Debt Reduction Program

                      1
                      6

                      0023
                      P.L. 113–146, Sec. 801 - Medical Supplies Support

                      51
                      109

                      0024
                      P.L. 113–146, Sec. 801 - Staffing Costs

                      659
                      1,368

                      0091
                      Total operating expenses
                      45,349
                      48,300
                      52,438

                      0101
                      Capital investment
                      1,229
                      863
                      879

                      0799
                      Total direct obligations
                      46,578
                      49,163
                      53,317

                      0801
                      Medical Services (Reimbursable)
                      151
                      171
                      171

                      0900
                      Total new obligations
                      46,729
                      49,334
                      53,488

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      455
                      5,228
                      1,573

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      455
                      228

                      1010
                      Unobligated balance transfer to other accts [036–0162]

                      –1,772

                      1010
                      Unobligated balance transfer to other accts [036–0152]

                      –27

                      1010
                      Unobligated balance transfer to other accts [036–0111]

                      –511

                      1010
                      Unobligated balance transfer to other accts [036–0167]

                      –377

                      1050
                      Unobligated balance (total)
                      455
                      2,541
                      1,573

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,440
                      1,609
                      2,524

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –177
                      –190
                      –195

                      1120
                      Appropriations transferred to other accts [036–0165]
                      –15
                      –15
                      –15

                      1121
                      Appropriations transferred from other acct [036–5287]
                      3,069
                      3,204
                      3,227

                      1121
                      Appropriations transferred from other acct [036–0152]
                      60

                      1131
                      Unobligated balance of appropriations permanently reduced
                      –179

                      1160
                      Appropriation, discretionary (total)
                      4,198
                      4,608
                      5,541

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      43,557
                      45,016
                      47,603

                      1173
                      Advance appropriations permanently reduced
                      –1,400
                      –1,429
                      –1,400

                      1180
                      Advanced appropriation, discretionary  (total)
                      42,157
                      43,587
                      46,203

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      5,000

                      1260
                      Appropriations, mandatory (total)
                      5,000

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      147
                      171
                      171

                      1701
                      Change in uncollected payments, Federal sources
                      3

                      1750
                      Spending auth from offsetting collections, disc (total)
                      150
                      171
                      171

                      1900
                      Budget authority (total)
                      51,505
                      48,366
                      51,915

                      1930
                      Total budgetary resources available
                      51,960
                      50,907
                      53,488

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      5,228
                      1,573

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      8,638
                      8,587
                      9,903

                      3010
                      Obligations incurred, unexpired accounts
                      46,729
                      49,334
                      53,488

                      3011
                      Obligations incurred, expired accounts
                      –597

                      3020
                      Outlays (gross)
                      –46,183
                      –48,018
                      –52,209

                      3050
                      Unpaid obligations, end of year
                      8,587
                      9,903
                      11,182

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –6
                      –5
                      –5

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      4

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      8,632
                      8,582
                      9,898

                      3200
                      Obligated balance, end of year
                      8,582
                      9,898
                      11,177

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      46,505
                      48,366
                      51,915

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      39,851
                      41,710
                      44,865

                      4011
                      Outlays from discretionary balances
                      6,332
                      5,753
                      5,979

                      4020
                      Outlays, gross (total)
                      46,183
                      47,463
                      50,844

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Medical services]
                      –37
                      –63
                      –63

                      4033
                      Non-Federal sources
                      –118
                      –108
                      –108

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –155
                      –171
                      –171

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      8

                      4060
                      Additional offsets against budget authority only (total)
                      5

                      4070
                      Budget authority, net (discretionary)
                      46,355
                      48,195
                      51,744

                      4080
                      Outlays, net (discretionary)
                      46,028
                      47,292
                      50,673

                      Mandatory:

                      4090
                      Budget authority, gross
                      5,000

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      555
                      1,365

                      4180
                      Budget authority, net (total)
                      51,355
                      48,195
                      51,744

                      4190
                      Outlays, net (total)
                      46,028
                      47,847
                      52,038

             For 2017, the Budget requests $63.3 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.  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 2016, Medical Care appropriations are increased by $1.3 billion over the 2016 advance appropriations request of $58.7
                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.

             The Veterans Access, Choice, and Accountability Act of 2014 ("Veterans Choice Act"), Public Law (P.L.) 113–146 provided $5
                billion in mandatory funding to increase veterans' access to health care by hiring more physicians and staff and improving
                VA's physical infrastructure. It also provided $10 billion in mandatory funding through 2017 to establish a temporary program
                ("Veterans Choice Program") improving veterans' access to health care by allowing eligible veterans who meet certain wait-time
                or distance standards to use eligible health care providers outside the VA system.

             With the resources requested for 2016 and 2017, VA will provide the highest quality health care services for veterans. VA
                estimates it will treat 6.9 million patients in 2016 and 7.0 million patients in 2017. Operation Enduring Freedom, Operation
                Iraqi Freedom and Operation New Dawn (OEF/OIF/OND) veterans are expected to reach 844,695 in 2016 (12.3 percent of the total)
                and 916,292 in 2017 (13.1 percent of the total).

             Medical Care Collections Fund (MCCF)._VA estimates collections of over $3.2 billion in 2016 and over $3.3 billion in 2017, representing over five percent of available
                Medical Care 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.

             Medical Services._For Medical Services, the Budget reflects the following discretionary appropriation funding: the 2015 enacted advance appropriation
                of $45.0 billion, augmented with $209 million (as provided in P.L. 113–235), less a rescission of $28.8 million (as directed
                in P.L. 113–235); the 2016 enacted advance appropriation of $47.6 billion, together with an additional $1.1 billion as requested
                in this Budget; and the 2017 advance appropriation request of $51.7 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). In addition to this funding, the Budget reflects mandatory
                funding provided in section 801 of the Veterans Choice Act (P.L. 113–146): $740 million in 2015 and $1.6 billion in 2016.

             ._
                WORKLOADEstimated obligations and workload for six categories of health care services are shown below: outpatient care, inpatient
                care, mental health care, long term services and supports, prosthetics care, and dental care. In addition, estimated obligations
                and workload are also shown for four programs: CHAMPVA and other dependent programs, readjustment counseling, Caregivers,
                and non-VA care. In each of the six categories of health care services, the obligations and workload shown reflect only the
                provision of care by VA providers; obligations and workload for all types of non-VA care are displayed separately in the section
                on non-VA care. Finally, the obligations for each of the six categories of health care services do not include the funding
                provided by section 801 of the Veterans Choice Act, but the estimated workload levels do include the additional workload associated
                with this funding.

             Outpatient care._Obligations in the Medical Services account for 2016 are estimated to be $21,454 million for this health service category,
                which includes funding for ambulatory care in VA hospital-based and community-based clinics.

             Estimated operating levels are:

                         Outpatient Visits (excludes Mental Health):
                         2014 actual
                         2015 est.
                         2016 est.

                         Staff
                         67,751,461
                         69,921,985
                         71,850,268

             Inpatient care._Obligations in the Medical Services account for 2016 are estimated to be $7,547 million, which includes funding for inpatient
                care in VA medical centers.
    Estimated operating levels are:

                         2014 actual
                         2015 est.
                         2016 est.

                         Patients Treated
                         483,800
                         474,696
                         465,290

             ._

             Mental health care._Obligations in the Medical Services account for 2016 are estimated to be $5,206 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:

                         2014 actual
                         2015 est.
                         2016 est.

                         Average daily census (ADC)
                         9,045
                         9,068
                         9,066

                         Outpatient Visits/Encounters
                         11,874,040
                         12,329,246
                         12,713,867

             Long term services and supports._Obligations in the Medical Services account for 2016 are estimated to be $3,542 million for the care of veteran residents
                in VA-operated 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. The operating levels for institutional care below represent only VA CLCs.
    Estimated operating levels are:

                         2014 actual
                         2015 est.
                         2016 est.

                         Institutional (ADC)
                         9,469
                         9,213
                         8,944

                         Non-Institutional Visits/Procedures
                         2,600,928
                         2,719,996
                         2,837,655

             Prosthetics care._Obligations in the Medical Services account for 2016 are estimated to be $2,829 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 2016 are estimated to be $700 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:

                         2014 actual
                         2015 est.
                         2016 est.

                         Dental Procedures
                         4,000,486
                         4,277,846
                         4,457,934

             Rehabilitation._Obligations in the Medical Services account for 2016 are estimated to be $469 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:

                         2014 actual
                         2015 est.
                         2016 est.

                         ADC
                         1,166
                         1,169
                         1,163

             Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) Programs._Obligations in the Medical Services account for 2016 are estimated to be $1,715 million for the care of veterans and beneficiaries
                of these programs. The Veterans Health Care Expansion Act of 1973, Public Law 93–82, authorized VA to provide a health benefits
                program that shares the cost of medical supplies and services with eligible beneficiaries. The Veterans' Survivor Benefits
                Improvements Act of 2001, Public Law 107–14, extended CHAMPVA benefits, as a secondary payer to Medicare, to CHAMPVA beneficiaries
                over age 6. CHAMPVA programs also include Foreign Medical Program (FMP), Spina Bifida Health Care Program, and Children of
                Women Vietnam Veterans Health Care Program (CWVV). The Veterans Caregivers and Veterans Omnibus Health Services Act of 2010,
                Public Law 111–163, further expanded CHAMPVA to include primary family caregivers of certain seriously injured veterans. Eligible
                primary family caregivers are authorized to receive health care benefits through the existing CHAMPVA Program when the primary
                family caregiver has no other health care coverage (including Medicare and Medicaid).
    Estimated operating levels are:

                         2014 actual
                         2015 est.
                         2016 est.

                         Outpatient Workload
                         14,207,000
                         14,913,000
                         15,655,000

             Readjustment Counseling._Obligations in the Medical Services account for 2016 are estimated to be $207 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:

                         2014 actual
                         2015 est.
                         2016 est.

                         Visits
                         1,589,000
                         1,637,000
                         1,680,000

             Caregivers (Title I) Programs._Obligations in the Medical Services account for 2016 are estimated to be $551 million. The Caregivers and Veterans Omnibus
                Health Services Act of 2010, Public Law 111–163, authorized VA to provide assistance and support services for Caregivers of
                eligible veterans. This program provides a wide range of services for primary caregivers to include: a monthly personal caregiver
                stipend, respite care, access to mental health services, beneficiary travel, and health care benefits through the existing
                CHAMPVA Program.
    Estimated operating levels are:

                         2014 actual
                         2015 est.
                         2016 est.

                         Caregiver Stipend
                         295,182,000
                         411,472,000
                         469,297,936

                         Caregiver Caseload
                         17,573
                         20,912
                         24,049

             Non-VA Care._Obligations in the Medical Services account for 2016 are estimated to be $6,645 million. Non-VA medical care that may be purchased
                through a non-VA medical care provider is the same care as authorized to veterans in a VA medical facility under Title 38
                United States Code (U.S.C.) 1710. Specifically, the medical care purchased would be the same as afforded to eligible veterans
                in the VA's comprehensive Medical Benefits Package to include all the necessary inpatient hospital care, outpatient services,
                maternity care, dental, and pharmaceutical services to promote, preserve, or restore health. Some of the top medical care
                items purchased include: dialysis, skilled and unskilled home health services, radiation therapy, diagnostic testing, physical
                therapy, inpatient hospitalization, and emergency care services.
    Estimated operating levels are:

                         2014 actual
                         2015 est.
                         2016 est.

                         Outpatient Visits
                         13,898,422
                         14,278,158
                         14,638,578

                         Mental Health Outpatient Visits
                         270,308
                         271,317
                         281,779

                         Contract Hospital Patients Treated (Non Mental Health)
                         136,760
                         140,579
                         147,676

                         Contract Hospital (Psychiatry)
                         19,926
                         20,734
                         22,796

                         Community Nursing Home Patients treated
                         27,720
                         29,558
                         31,271

                         State Nursing Home Patients Treated
                         31,202
                         32,472
                         33,655

                         State Home Domiciliary Patients treated
                         5,099
                         5,199
                         5,326

                         State Adult Day Health Care ADC
                         33
                         36
                         39

                         Non-Institutional Care Visits/Procedures
                         10,846,027
                         10,983,691
                         11,380,956

                         Dental Procedures
                         291,894
                         312,132
                         325,272

          Object Classification (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      15,437
                      16,398
                      17,120

                      11.1
                      Full-time permanent - Choice Act, P.L. 113–146, Sec. 801

                      436
                      903

                      11.3
                      Other than full-time permanent
                      324
                      343
                      359

                      11.5
                      Other personnel compensation
                      1,779
                      1,890
                      1,972

                      11.9
                      Total personnel compensation
                      17,540
                      19,067
                      20,354

                      12.1
                      Civilian personnel benefits
                      5,288
                      5,659
                      5,980

                      12.1
                      Civilian pers. benefits - Choice Act, P.L. 113–146, Section 801

                      224
                      465

                      21.0
                      Employee travel
                      36
                      45
                      56

                      21.0
                      Beneficiary travel
                      838
                      873
                      908

                      21.0
                      Interagency motor pool payments
                      23
                      23
                      23

                      21.0
                      All other
                      7
                      11
                      16

                      22.0
                      Transportation of things
                      15
                      18
                      22

                      23.2
                      Rental payments to others
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      369
                      406
                      447

                      24.0
                      Printing and reproduction
                      9
                      9
                      9

                      25.2
                      Other contractual services
                      5,199
                      4,683
                      5,756

                      25.2
                      Other contractual serv. - Choice Act, P.L. 113–146, Section 801

                      30
                      96

                      25.6
                      Outpatient dental fees
                      138
                      163
                      194

                      25.6
                      Medical and nursing fees
                      1,770
                      1,862
                      1,958

                      25.6
                      Community nursing homes
                      676
                      759
                      792

                      25.6
                      Contract hospitalization
                      1,901
                      2,082
                      2,280

                      25.6
                      Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA)
                      1,142
                      1,258
                      1,378

                      26.0
                      Medical supplies and materials
                      8,813
                      9,437
                      9,905

                      26.0
                      Medical suppl. and mat'ls. - Choice Act, P.L. 113–146, Sec. 801

                      50
                      109

                      31.0
                      Equipment
                      1,227
                      863
                      879

                      32.0
                      Land and structures
                      2

                      41.0
                      Medical grants, subsidies, and contributions
                      1,073
                      1,130
                      1,220

                      41.0
                      Medical grants to private organizations
                      511
                      511
                      470

                      99.0
                      Direct obligations
                      46,578
                      49,163
                      53,317

                      99.0
                      Reimbursable obligations
                      151
                      171
                      171

                      99.9
                      Total new obligations
                      46,729
                      49,334
                      53,488

          Employment Summary

                      Identification code 036–0160–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      203,131
                      215,895
                      224,910

                      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.); $69,961,000, which shall be in addition to funds previously appropriated under this heading that became available on October
                1, 2015; and, in addition, [$6,144,000,000] $6,524,000,000, plus reimbursements, shall become available on October 1, [2015]2016, and shall remain available until September 30, [2016]2017: Provided, That, of the amount made available on October 1, 2016, under this heading, $100,000,000 shall remain available
                until September 30, 2018. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0152–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      VA Medical Centers & Other Field Activities
                      3,819
                      3,794
                      3,998

                      0002
                      VISN Headquarters
                      180
                      179
                      188

                      0003
                      VHA Central Office
                      659
                      655
                      675

                      0004
                      Consolidated Patient Account Centers
                      292
                      290
                      305

                      0005
                      Office of Informatics & Analytics
                      244
                      242
                      255

                      0007
                      Health Administrative Center
                      254
                      252
                      265

                      0008
                      Employee Education Service Center
                      70
                      70
                      73

                      0009
                      VHA Service Center
                      257
                      255
                      268

                      0011
                      Health Resource Center
                      50
                      50
                      52

                      0012
                      Health Eligibility Center
                      47
                      47
                      49

                      0013
                      Consolidated Mail Outpatient Pharmacies
                      16
                      16
                      17

                      0014
                      National Center for Patient Safety
                      6
                      6
                      6

                      0024
                      P.L. 113–146, Sec. 801 - Staffing Costs

                      10
                      16

                      0028
                      P.L. 113–146, Sec. 801 - Staffing Report

                      1
                      1

                      0091
                      Total operating expenses
                      5,894
                      5,867
                      6,168

                      0101
                      Capital investment
                      48
                      33
                      34

                      0293
                      Total direct program
                      5,942
                      5,900
                      6,202

                      0799
                      Total direct obligations
                      5,942
                      5,900
                      6,202

                      0801
                      Medical Support and Compliance (Reimbursable)
                      12
                      24
                      24

                      0900
                      Total new obligations
                      5,954
                      5,924
                      6,226

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      86
                      41
                      15

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1

                      41

                      1011
                      Unobligated balance transfer from other acct [036–0160]

                      27

                      1050
                      Unobligated balance (total)
                      86
                      68
                      15

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      100
                      100
                      170

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –25
                      –27
                      –27

                      1120
                      Appropriations transferred to other accts [036–0160]
                      –60

                      1160
                      Appropriation, discretionary (total)
                      15
                      73
                      143

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      6,033
                      5,880
                      6,144

                      1173
                      Advance appropriations permanently reduced
                      –150
                      –106
                      –100

                      1180
                      Advanced appropriation, discretionary  (total)
                      5,883
                      5,774
                      6,044

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      11
                      24
                      24

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      12
                      24
                      24

                      1900
                      Budget authority (total)
                      5,910
                      5,871
                      6,211

                      1930
                      Total budgetary resources available
                      5,996
                      5,939
                      6,226

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      41
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,047
                      1,136
                      1,261

                      3010
                      Obligations incurred, unexpired accounts
                      5,954
                      5,924
                      6,226

                      3011
                      Obligations incurred, expired accounts
                      –126

                      3020
                      Outlays (gross)
                      –5,739
                      –5,799
                      –6,103

                      3050
                      Unpaid obligations, end of year
                      1,136
                      1,261
                      1,384

                      Uncollected payments:

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

                      –1
                      –1

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,047
                      1,135
                      1,260

                      3200
                      Obligated balance, end of year
                      1,135
                      1,260
                      1,383

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5,910
                      5,871
                      6,211

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4,996
                      5,203
                      5,505

                      4011
                      Outlays from discretionary balances
                      743
                      588
                      583

                      4020
                      Outlays, gross (total)
                      5,739
                      5,791
                      6,088

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –11
                      –24
                      –24

                      4033
                      Non-Federal sources
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –12
                      –24
                      –24

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4070
                      Budget authority, net (discretionary)
                      5,898
                      5,847
                      6,187

                      4080
                      Outlays, net (discretionary)
                      5,727
                      5,767
                      6,064

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      8
                      15

                      4180
                      Budget authority, net (total)
                      5,898
                      5,847
                      6,187

                      4190
                      Outlays, net (total)
                      5,727
                      5,775
                      6,079

             For 2017, the Budget requests $6.5 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 discretionary appropriation funding from 2015 through
                2017: the 2015 enacted advance appropriation of $5.9 billion, less a rescission of $5.6 million (as directed in P.L. 113–235);
                the 2016 enacted advance appropriation of $6.1 billion, together with an additional $70 million as requested in this Budget;
                and the 2017 advance appropriation request of $6.5 billion. In addition to this funding, the Budget reflects mandatory funding
                provided in section 801 of the Veterans Access, Choice, and Accountability Act of 2014 (P.L. 113–146): $10.5 million in 2015
                and $17 million in 2016.

             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 036–0152–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      2,964
                      3,148
                      3,286

                      11.1
                      Full-time permanent - Choice Act, P.L. 113–146, Sec. 801

                      6
                      10

                      11.3
                      Other than full-time permanent
                      63
                      66
                      69

                      11.5
                      Other personnel compensation
                      341
                      362
                      378

                      11.9
                      Total personnel compensation
                      3,368
                      3,582
                      3,743

                      12.1
                      Civilian personnel benefits
                      1,083
                      1,160
                      1,225

                      12.1
                      Civilian personnel benefits - Choice Act, P.L. 113–146, Sec. 801

                      4
                      6

                      21.0
                      Employee travel
                      46
                      57
                      71

                      21.0
                      All other
                      5
                      6
                      7

                      22.0
                      Transportation of things
                      15
                      17
                      19

                      23.3
                      Communications, utilities, and miscellaneous charges
                      119
                      125
                      132

                      24.0
                      Printing and reproduction
                      18
                      18
                      19

                      25.2
                      Other contractual services
                      1,134
                      800
                      845

                      25.2
                      Other services - Choice Act, P.L. 113–146, Section 801

                      1
                      1

                      25.6
                      Medical and nursing fees
                      4
                      4
                      4

                      26.0
                      Medical supplies and materials
                      98
                      93
                      96

                      26.0
                      Provisions
                      4

                      31.0
                      Equipment
                      47
                      33
                      34

                      32.0
                      Land and structures
                      1

                      99.0
                      Direct obligations
                      5,942
                      5,900
                      6,202

                      99.0
                      Reimbursable obligations
                      12
                      24
                      24

                      99.9
                      Total new obligations
                      5,954
                      5,924
                      6,226

          Employment Summary

                      Identification code 036–0152–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      49,454
                      51,963
                      53,187

                      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 036–0165–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      DOD-VA health care sharing incentive fund
                      91
                      70
                      70

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      256
                      196
                      141

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      257
                      196
                      141

                      Budget authority:

                      Appropriations, discretionary:

                      1121
                      Transferred from DOD account [097–0130]
                      15
                      15
                      15

                      1121
                      Appropriations transferred from other acct [036–0160]
                      15
                      15
                      15

                      1131
                      Unobligated balance of appropriations permanently reduced

                      –15

                      1160
                      Appropriation, discretionary (total)
                      30
                      15
                      30

                      1930
                      Total budgetary resources available
                      287
                      211
                      171

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      196
                      141
                      101

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      38
                      72
                      112

                      3010
                      Obligations incurred, unexpired accounts
                      91
                      70
                      70

                      3020
                      Outlays (gross)
                      –56
                      –30
                      –23

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      72
                      112
                      159

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      38
                      72
                      112

                      3200
                      Obligated balance, end of year
                      72
                      112
                      159

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      30
                      15
                      30

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      56
                      30
                      23

                      4180
                      Budget authority, net (total)
                      30
                      15
                      30

                      4190
                      Outlays, net (total)
                      56
                      30
                      23

             The purpose of the Department of Defense-Veterans Affairs Health Care Sharing Incentive Fund, often referred to as the Joint
                Incentive Fund (JIF), is to enable the Departments to carry out a program to identify and provide incentives to implement
                creative sharing initiatives at the facility, intra-regional and nationwide levels. The JIF promotes collaboration and new
                approaches to problem solving to enable the Departments to improve the coordination of health care services. The Departments
                have established the fund and developed processes and criteria to solicit and select projects. Section 721 of the 2003 National
                Defense Authorization Act, Public Law 107–314, established the fund and requires VA and Department of Defense to establish
                a joint incentive program. In 2016, 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 036–0165–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      10
                      8
                      8

                      12.1
                      Civilian personnel benefits
                      4
                      3
                      3

                      25.1
                      Advisory and assistance services
                      71
                      54
                      54

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      4
                      3
                      3

                      32.0
                      Land and structures
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      91
                      70
                      70

          Employment Summary

                      Identification code 036–0165–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      44
                      44
                      44

             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; $105,132,000, which shall be in addition to funds previously appropriated under this heading that became available on October
                1, 2015; and, in addition, [$4,915,000,000] $5,074,000,000, plus reimbursements, shall become available on October 1, [2015]2016, and shall remain available until September 30, [2016]2017: Provided, That, of the amount made available on October 1, 2016, under this heading, $250,000,000 shall remain available
                until September 30, 2018.  (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0162–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Engineering & Environmental Management Services
                      511
                      571
                      587

                      0002
                      Plant Operations
                      720
                      816
                      837

                      0003
                      Leases
                      477
                      469
                      493

                      0004
                      Transportation Services
                      151
                      168
                      172

                      0005
                      Grounds Maintenance & Fire Protection
                      86
                      95
                      97

                      0007
                      Recurring Maintenance & Repair
                      462
                      515
                      528

                      0008
                      Non-Recurring Maintenance
                      22

                      0009
                      Operating Equipment Maintenance & Repair
                      192
                      213
                      218

                      0011
                      Environmental Management Service
                      740
                      821
                      840

                      0012
                      Other Facilities Operation Support
                      32
                      34
                      35

                      0013
                      Textile Care Processing & Management
                      144
                      160
                      164

                      0025
                      P.L. 113–146, Sec. 801 - Leases

                      164
                      149

                      0026
                      P.L. 113–146, Sec. 801 - Legionella Prevention & Oversight Projects

                      66

                      0091
                      Total operating expenses
                      3,537
                      4,092
                      4,120

                      0101
                      Recurring Maintenance & Repair
                      181
                      195
                      200

                      0102
                      Non-Recurring Maintenance
                      1,001
                      636
                      708

                      0103
                      All Other
                      114
                      102
                      105

                      0125
                      P.L. 113–146, Sec. 801 - Non-Recurring Maintenance

                      759
                      533

                      0126
                      P.L. 113–146, Sec. 801 - Legionella Prevention & Oversight Projects

                      28
                      73

                      0191
                      Total capital investment
                      1,296
                      1,720
                      1,619

                      0799
                      Total direct obligations
                      4,833
                      5,812
                      5,739

                      0801
                      Medical Facilities (Reimbursable)
                      14
                      20
                      20

                      0900
                      Total new obligations
                      4,847
                      5,832
                      5,759

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      93
                      755

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1

                      93

                      1011
                      Unobligated balance transfer from other acct [036–0160]

                      1,772

                      1050
                      Unobligated balance (total)
                      2
                      1,865
                      755

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      335
                      250
                      355

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –39
                      –35
                      –36

                      1121
                      Appropriations transferred from other acct [036–0169]
                      6

                      1160
                      Appropriation, discretionary (total)
                      302
                      215
                      319

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      4,872
                      4,739
                      4,915

                      1173
                      Advance appropriations permanently reduced
                      –250
                      –252
                      –250

                      1180
                      Advanced appropriation, discretionary  (total)
                      4,622
                      4,487
                      4,665

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      14
                      20
                      20

                      1750
                      Spending auth from offsetting collections, disc (total)
                      14
                      20
                      20

                      1900
                      Budget authority (total)
                      4,938
                      4,722
                      5,004

                      1930
                      Total budgetary resources available
                      4,940
                      6,587
                      5,759

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      93
                      755

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3,153
                      2,794
                      3,622

                      3010
                      Obligations incurred, unexpired accounts
                      4,847
                      5,832
                      5,759

                      3011
                      Obligations incurred, expired accounts
                      –32

                      3020
                      Outlays (gross)
                      –5,174
                      –5,004
                      –5,754

                      3050
                      Unpaid obligations, end of year
                      2,794
                      3,622
                      3,627

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3,153
                      2,794
                      3,622

                      3200
                      Obligated balance, end of year
                      2,794
                      3,622
                      3,627

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,938
                      4,722
                      5,004

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,249
                      3,533
                      3,748

                      4011
                      Outlays from discretionary balances
                      1,925
                      1,132
                      1,077

                      4020
                      Outlays, gross (total)
                      5,174
                      4,665
                      4,825

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –5
                      –11
                      –11

                      4033
                      Non-Federal sources
                      –11
                      –9
                      –9

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –16
                      –20
                      –20

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4070
                      Budget authority, net (discretionary)
                      4,924
                      4,702
                      4,984

                      4080
                      Outlays, net (discretionary)
                      5,158
                      4,645
                      4,805

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      339
                      929

                      4180
                      Budget authority, net (total)
                      4,924
                      4,702
                      4,984

                      4190
                      Outlays, net (total)
                      5,158
                      4,984
                      5,734

             For 2017, the Budget requests advance appropriations of $5.1 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 discretionary appropriation funding from 2015 through 2017: the
                2015 enacted advance appropriation of $4.7 billion, less a rescission of $2 million (as directed in P.L. 113–235); the 2016
                enacted advance appropriation request of 4.9 billion, together with an additional $105 million as requested in this Budget;
                and the 2017 advance appropriation request of $5.1 billion. In addition to this funding, the Budget reflects mandatory funding
                provided in section 801 of the Veterans Access, Choice, and Accountability Act of 2014 (P.L. 113–146): $1.017 billion in 2015
                and $755 million in 2016.

             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 036–0162–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,040
                      1,097
                      1,120

                      11.3
                      Other than full-time permanent
                      22
                      23
                      23

                      11.5
                      Other personnel compensation
                      120
                      127
                      129

                      11.9
                      Total personnel compensation
                      1,182
                      1,247
                      1,272

                      12.1
                      Civilian personnel benefits
                      401
                      424
                      436

                      21.0
                      Employee travel
                      4
                      4
                      9

                      21.0
                      All other
                      29
                      29
                      28

                      22.0
                      Transportation of things
                      16
                      16
                      17

                      23.1
                      Rental payments to GSA
                      26
                      26
                      27

                      23.2
                      Rental payments to others
                      451
                      443
                      466

                      23.2
                      Leases - Choice Act, P.L. 113–146, Section 801

                      164
                      149

                      23.3
                      Communications, utilities, and miscellaneous charges
                      545
                      559
                      573

                      25.2
                      Other contractual services
                      573
                      795
                      816

                      26.0
                      Medical supplies and materials
                      310
                      318
                      327

                      31.0
                      Equipment
                      78
                      72
                      74

                      32.0
                      Medical land and structures
                      1,218
                      862
                      939

                      32.0
                      NRM and Legionella - Choice Act, P.L. 113–146, Section 801

                      853
                      606

                      99.0
                      Direct obligations
                      4,833
                      5,812
                      5,739

                      99.0
                      Reimbursable obligations
                      14
                      20
                      20

                      99.9
                      Total new obligations
                      4,847
                      5,832
                      5,759

          Employment Summary

                      Identification code 036–0162–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      22,533
                      23,608
                      23,719

                      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, [$588,922,000] $621,813,000, plus reimbursements, shall remain available until September 30, [2016]2017. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0161–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Bio-medical laboratory science research
                      273
                      287
                      285

                      0002
                      Rehabilitation research
                      92
                      96
                      94

                      0003
                      Health services research
                      83
                      87
                      97

                      0004
                      Clinical science research
                      139
                      145
                      144

                      0091
                      Total operating expenses
                      587
                      615
                      620

                      0101
                      Bio-medical laboratory science research
                      2
                      2
                      2

                      0799
                      Total direct obligations
                      589
                      617
                      622

                      0801
                      Medical and Prosthetic Research (Reimbursable)
                      25
                      40
                      40

                      0900
                      Total new obligations
                      614
                      657
                      662

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      81
                      78
                      50

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      586
                      589
                      622

                      1160
                      Appropriation, discretionary (total)
                      586
                      589
                      622

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      24
                      40
                      40

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      25
                      40
                      40

                      1900
                      Budget authority (total)
                      611
                      629
                      662

                      1930
                      Total budgetary resources available
                      692
                      707
                      712

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      78
                      50
                      50

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      271
                      246
                      284

                      3010
                      Obligations incurred, unexpired accounts
                      614
                      657
                      662

                      3011
                      Obligations incurred, expired accounts
                      –7

                      3020
                      Outlays (gross)
                      –632
                      –619
                      –644

                      3050
                      Unpaid obligations, end of year
                      246
                      284
                      302

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –3
                      –4
                      –4

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

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –4
                      –4
                      –4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      268
                      242
                      280

                      3200
                      Obligated balance, end of year
                      242
                      280
                      298

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      611
                      629
                      662

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      352
                      448
                      472

                      4011
                      Outlays from discretionary balances
                      280
                      171
                      172

                      4020
                      Outlays, gross (total)
                      632
                      619
                      644

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –13
                      –20
                      –20

                      4033
                      Non-Federal sources
                      –11
                      –20
                      –20

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –24
                      –40
                      –40

                      Additional offsets against gross budget authority only:

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

                      4070
                      Budget authority, net (discretionary)
                      586
                      589
                      622

                      4080
                      Outlays, net (discretionary)
                      608
                      579
                      604

                      4180
                      Budget authority, net (total)
                      586
                      589
                      622

                      4190
                      Outlays, net (total)
                      608
                      579
                      604

             For 2016, the total budgetary resources of $1.8 billion is comprised of $622 million in direct appropriations, $525 million
                in medical care support such as physicians' pay, utilities and other overhead, $500 million in Federal grants, and $185 million
                in other non-federal resources. The research program will support 3,551 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 2016, 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 2016. MVP, a groundbreaking genomic medicine program, seeks to collect genetic samples and general health information from
                one million veterans in the next 4 to 6 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 336,900 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]

                         2014 actual
                         2015 est.
                         2016 est.

                         Medical and prosthetic research appropriation
                         586
                         589
                         622

                         Federal resources (includes VA Medical Care support funding)
                         1,013
                         1,001
                         1,025

                         Other non-federal resources
                         195
                         185
                         185

                         Total program resources
                         1,794
                         1,775
                         1,832

          Object Classification (in millions of dollars)

                      Identification code 036–0161–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      180
                      183
                      187

                      11.3
                      Other than full-time permanent
                      15
                      16
                      16

                      11.5
                      Other personnel compensation
                      42
                      42
                      42

                      11.9
                      Total personnel compensation
                      237
                      241
                      245

                      12.1
                      Civilian personnel benefits
                      75
                      76
                      77

                      21.0
                      Employee travel
                      3
                      4
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      3
                      3
                      3

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      200
                      220
                      220

                      26.0
                      Supplies and materials
                      33
                      34
                      34

                      31.0
                      Equipment
                      37
                      38
                      38

                      99.0
                      Direct obligations
                      589
                      617
                      622

                      99.0
                      Reimbursable obligations
                      25
                      40
                      40

                      99.9
                      Total new obligations
                      614
                      657
                      662

          Employment Summary

                      Identification code 036–0161–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      3,305
                      3,350
                      3,410

                      2001
                      Reimbursable civilian full-time equivalent employment
                      141
                      141
                      141

             Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–0169–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Joint DOD-VA Medical Facility Demonstration Fund (Direct)
                      381
                      397
                      405

                      0801
                      Joint DOD-VA Medical Facility Demonstration Fund (Reimbursable)
                      8
                      8
                      9

                      0900
                      Total new obligations
                      389
                      405
                      414

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      6
                      6

                      Budget authority:

                      Appropriations, discretionary:

                      1120
                      Appropriations transferred to other accts [036–0162]
                      –6

                      1121
                      Appropriations transferred from other acct [036–0162]
                      39
                      35
                      36

                      1121
                      Appropriations transferred from other acct [036–0152]
                      25
                      27
                      27

                      1121
                      Appropriations transferred from other acct [036–0160]
                      177
                      190
                      195

                      1121
                      Appropriations transferred from other acct [036–0167]
                      7
                      7
                      7

                      1121
                      Appropriations transferred from other acct [097–0130]
                      123
                      117
                      120

                      1121
                      Appropriations transferred from other acct [036–5287]
                      19
                      20
                      21

                      1160
                      Appropriation, discretionary (total)
                      384
                      396
                      406

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      9
                      9
                      9

                      1750
                      Spending auth from offsetting collections, disc (total)
                      9
                      9
                      9

                      1900
                      Budget authority (total)
                      393
                      405
                      415

                      1930
                      Total budgetary resources available
                      398
                      411
                      421

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      6
                      6
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      84
                      86
                      68

                      3010
                      Obligations incurred, unexpired accounts
                      389
                      405
                      414

                      3011
                      Obligations incurred, expired accounts
                      –12

                      3020
                      Outlays (gross)
                      –375
                      –423
                      –435

                      3050
                      Unpaid obligations, end of year
                      86
                      68
                      47

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      84
                      86
                      68

                      3200
                      Obligated balance, end of year
                      86
                      68
                      47

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      393
                      405
                      415

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      323
                      365
                      374

                      4011
                      Outlays from discretionary balances
                      52
                      58
                      61

                      4020
                      Outlays, gross (total)
                      375
                      423
                      435

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –8
                      –8
                      –8

                      4033
                      Non-Federal sources
                      –1
                      –1
                      –1

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

                      4070
                      Budget authority, net (discretionary)
                      384
                      396
                      406

                      4080
                      Outlays, net (discretionary)
                      366
                      414
                      426

                      4180
                      Budget authority, net (total)
                      384
                      396
                      406

                      4190
                      Outlays, net (total)
                      366
                      414
                      426

             The Department of Veterans Affairs (VA) and the Department of Defense (DOD) will each contribute funding to the Joint Department
                of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 111–84,
                the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
                James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 2015 and 2016, 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 036–0169–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      218
                      227
                      231

                      12.1
                      Civilian personnel benefits
                      33
                      34
                      35

                      25.1
                      Advisory and assistance services
                      42
                      44
                      45

                      26.0
                      Supplies and materials
                      57
                      59
                      61

                      31.0
                      Equipment
                      13
                      14
                      14

                      32.0
                      Land and structures
                      18
                      19
                      19

                      99.0
                      Direct obligations
                      381
                      397
                      405

                      99.0
                      Reimbursable obligations
                      8
                      8
                      9

                      99.9
                      Total new obligations
                      389
                      405
                      414

          Employment Summary

                      Identification code 036–0169–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,082
                      2,162
                      2,167

             Medical Care Collections Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–5287–0–2–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      3,088
                      3,224
                      3,248

                      1120
                      Appropriations transferred to other accts [036–0160]
                      –3,069
                      –3,204
                      –3,227

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –19
                      –20
                      –21

             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 2014, nearly $3.1 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 036–4014–0–3–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Reimbursable operating expenses
                      278
                      290
                      297

                      0802
                      Reimbursable direct operations
                      157
                      166
                      173

                      0810
                      Reimbursable capital investment: Sales program: Purchase of equipment and leasehold
                      19
                      19
                      20

                      0900
                      Total new obligations
                      454
                      475
                      490

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8
                      4
                      9

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      449
                      477
                      493

                      1801
                      Change in uncollected payments, Federal sources
                      1
                      3
                      3

                      1850
                      Spending auth from offsetting collections, mand (total)
                      450
                      480
                      496

                      1930
                      Total budgetary resources available
                      458
                      484
                      505

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4
                      9
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      36
                      61
                      56

                      3010
                      Obligations incurred, unexpired accounts
                      454
                      475
                      490

                      3020
                      Outlays (gross)
                      –429
                      –480
                      –496

                      3050
                      Unpaid obligations, end of year
                      61
                      56
                      50

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2
                      –3
                      –6

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –1
                      –3
                      –3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –3
                      –6
                      –9

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      34
                      58
                      50

                      3200
                      Obligated balance, end of year
                      58
                      50
                      41

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      450
                      480
                      496

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      386
                      474
                      490

                      4101
                      Outlays from mandatory balances
                      43
                      6
                      6

                      4110
                      Outlays, gross (total)
                      429
                      480
                      496

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –1
                      –1

                      4123
                      Non-Federal sources
                      –449
                      –476
                      –492

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –449
                      –477
                      –493

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –1
                      –3
                      –3

                      4170
                      Outlays, net (mandatory)
                      –20
                      3
                      3

                      4190
                      Outlays, net (total)
                      –20
                      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 036–4014–0–3–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      119
                      125
                      128

                      11.3
                      Other than full-time permanent
                      2
                      2
                      2

                      11.9
                      Total personnel compensation
                      121
                      127
                      130

                      12.1
                      Civilian personnel benefits
                      37
                      40
                      40

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      5

                      25.2
                      Other services from non-Federal sources
                      6
                      6
                      8

                      26.0
                      Supplies and materials
                      275
                      285
                      290

                      31.0
                      Equipment
                      13
                      15
                      17

                      99.9
                      Total new obligations
                      454
                      475
                      490

          Employment Summary

                      Identification code 036–4014–0–3–705
                      2014 actual
                      2015 est.
                      2016 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,258
                      3,425
                      3,475

             Medical Center Research Organizations

             Program and Financing (in millions of dollars)

                      Identification code 036–4026–0–3–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Operating expenses
                      252
                      253
                      253

                      Budgetary resources:

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      252
                      253
                      253

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

                      1930
                      Total budgetary resources available
                      252
                      253
                      253

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      252
                      253
                      253

                      3020
                      Outlays (gross)
                      –252
                      –253
                      –253

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      252
                      253
                      253

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      252
                      253
                      253

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –252
                      –253
                      –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 036–4026–0–3–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      21.0
                      Travel and transportation of persons
                      9
                      9
                      9

                      25.2
                      Other services from non-Federal sources
                      212
                      213
                      213

                      26.0
                      Supplies and materials
                      22
                      22
                      22

                      31.0
                      Equipment
                      9
                      9
                      9

                      99.9
                      Total new obligations
                      252
                      253
                      253

             Veterans Choice Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–0172–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Veterans Choice Fund - Adminstrative

                      560
                      185

                      0002
                      Veterans Choice Fund - Program

                      3,150
                      3,257

                      0900
                      Total new obligations

                      3,710
                      3,442

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      10,000
                      6,290

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      10,000

                      1260
                      Appropriations, mandatory (total)
                      10,000

                      1900
                      Budget authority (total)
                      10,000

                      1930
                      Total budgetary resources available
                      10,000
                      10,000
                      6,290

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      10,000
                      6,290
                      2,848

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      556

                      3010
                      Obligations incurred, unexpired accounts

                      3,710
                      3,442

                      3020
                      Outlays (gross)

                      –3,154
                      –3,482

                      3050
                      Unpaid obligations, end of year

                      556
                      516

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      556

                      3200
                      Obligated balance, end of year

                      556
                      516

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      10,000

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      3,154
                      3,482

                      4180
                      Budget authority, net (total)
                      10,000

                      4190
                      Outlays, net (total)

                      3,154
                      3,482

             The Veterans Access, Choice, and Accountability Act of 2014 ("Veterans Choice Act"), Public Law (P.L.) 113–146 provided $10
                billion in mandatory funding through 2017 to establish a temporary program ("Veterans Choice Program") improving veterans'
                access to health care by allowing eligible veterans who meet certain wait-time or distance standards to use eligible health
                care providers outside the VA system. The law directed that this funding be deposited in the Veterans Choice Fund.

          Object Classification (in millions of dollars)

                      Identification code 036–0172–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      3
                      4

                      12.1
                      Civilian personnel benefits

                      2
                      3

                      25.2
                      Other contract services

                      3,705
                      3,435

                      99.9
                      Total new obligations

                      3,710
                      3,442

          Employment Summary

                      Identification code 036–0172–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment

                      137
                      137

          Trust Funds
             General Post Fund, National Homes

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0220
                      General Post Fund, National Homes, Deposits
                      28
                      28
                      29

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

                      0299
                      Total receipts and collections
                      29
                      29
                      30

                      0400
                      Total: Balances and collections
                      29
                      29
                      30

                      Appropriations:

                      0500
                      General Post Fund, National Homes
                      –29
                      –29
                      –30

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Religious, recreational, and entertainment activities
                      19
                      24
                      25

                      0003
                      Therapeutic residence maintenance
                      1
                      1
                      1

                      0900
                      Total new obligations
                      20
                      25
                      26

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      94
                      103
                      107

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      29
                      29
                      30

                      1260
                      Appropriations, mandatory (total)
                      29
                      29
                      30

                      1930
                      Total budgetary resources available
                      123
                      132
                      137

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      103
                      107
                      111

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3
                      3
                      8

                      3010
                      Obligations incurred, unexpired accounts
                      20
                      25
                      26

                      3020
                      Outlays (gross)
                      –20
                      –20
                      –21

                      3050
                      Unpaid obligations, end of year
                      3
                      8
                      13

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3
                      3
                      8

                      3200
                      Obligated balance, end of year
                      3
                      8
                      13

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      29
                      29
                      30

                      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)
                      29
                      29
                      30

                      4190
                      Outlays, net (total)
                      20
                      20
                      21

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      86
                      65
                      90

                      5001
                      Total investments, EOY: Federal securities: Par value
                      65
                      90
                      92

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

          Object Classification (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      5
                      7
                      7

                      26.0
                      Supplies and materials
                      12
                      15
                      16

                      31.0
                      Equipment
                      2
                      2
                      2

                      32.0
                      Land and structures
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      20
                      25
                      26

             Benefits Programs

             Federal Funds
             Compensation and pensions
             (including transfer of funds)For the payment of compensation benefits to or on behalf of veterans and a pilot program for disability examinations as authorized
             by section 107 and chapters 11, 13, 18, 51, 53, 55, and 61 of title 38, United States Code; pension benefits to or on behalf
             of veterans as authorized by chapters 15, 51, 53, 55, and 61 of title 38, United States Code; and burial benefits, the Reinstated
             Entitlement Program for Survivors, emergency and other officers' retirement pay, adjusted-service credits and certificates,
             payment of premiums due on commercial life insurance policies guaranteed under the provisions of title IV of the Servicemembers
             Civil Relief Act (50 U.S.C. App. 541 et seq.) and for other benefits as authorized by sections 107, 1312, 1977, and 2106,
             and chapters 23, 51, 53, 55, and 61 of title 38, United States Code, [$79,071,000,000] $166,271,436,000, to remain available until expended, of which $87,146,761,000 shall become available on October 1, 2016: Provided, That not to exceed [$15,430,000] $15,562,000 of the amount [appropriated]made available for fiscal year 2016 and $16,021,000 of the amount made available for fiscal year 2017 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0102–0–1–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0101
                      Veterans
                      58,367
                      64,963
                      69,572

                      0102
                      Survivors
                      6,021
                      6,345
                      6,764

                      0191
                      Compensation sub-total
                      64,388
                      71,308
                      76,336

                      0200
                      Other compensation expenses
                      64,388
                      71,308
                      76,336

                      0201
                      Chapter 18
                      21
                      21
                      21

                      0202
                      Clothing allowance
                      92
                      102
                      109

                      0203
                      Misc assistance (EAJ, SAFD)
                      12
                      13
                      15

                      0204
                      Medical exam pilot program
                      234
                      275
                      346

                      0205
                      OBRA payment to VBA and IT
                      3
                      3
                      3

                      0206
                      Reinstated entitlement program for survivors
                      2
                      2
                      2

                      0291
                      Total other compensation expenses
                      364
                      416
                      496

                      0293
                      Total compensation
                      64,752
                      71,724
                      76,832

                      0302
                      Veterans
                      3,538
                      3,721
                      3,858

                      0303
                      Survivors
                      1,707
                      1,889
                      2,090

                      0391
                      Pensions sub total
                      5,245
                      5,610
                      5,948

                      0401
                      Reimbursements to GOE, IT and VHA
                      13
                      15
                      16

                      0492
                      Total pensions
                      5,258
                      5,625
                      5,964

                      0501
                      Caskets and Urns

                      1
                      1

                      0502
                      Burial allowance
                      38
                      44
                      47

                      0503
                      Burial plots
                      19
                      21
                      23

                      0504
                      Service-connected deaths
                      60
                      58
                      62

                      0505
                      Burial flags
                      16
                      19
                      19

                      0506
                      Headstones and markers
                      65
                      83
                      89

                      0508
                      Graveliners
                      3
                      5
                      5

                      0509
                      Pre-Place Crypts
                      10
                      21
                      29

                      0591
                      Total burial program
                      211
                      252
                      275

                      0900
                      Total new obligations (object class 42.0)
                      70,221
                      77,601
                      83,071

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,222
                      2,477
                      3,947

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      71,476
                      79,071
                      79,125

                      1260
                      Appropriations, mandatory (total)
                      71,476
                      79,071
                      79,125

                      1900
                      Budget authority (total)
                      71,476
                      79,071
                      79,125

                      1930
                      Total budgetary resources available
                      72,698
                      81,548
                      83,072

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2,477
                      3,947
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      5,136
                      5,540
                      6,300

                      3010
                      Obligations incurred, unexpired accounts
                      70,221
                      77,601
                      83,071

                      3020
                      Outlays (gross)
                      –69,817
                      –76,841
                      –88,456

                      3050
                      Unpaid obligations, end of year
                      5,540
                      6,300
                      915

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5,136
                      5,540
                      6,300

                      3200
                      Obligated balance, end of year
                      5,540
                      6,300
                      915

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      71,476
                      79,071
                      79,125

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      63,460
                      68,825
                      78,209

                      4101
                      Outlays from mandatory balances
                      6,357
                      8,016
                      10,247

                      4110
                      Outlays, gross (total)
                      69,817
                      76,841
                      88,456

                      4180
                      Budget authority, net (total)
                      71,476
                      79,071
                      79,125

                      4190
                      Outlays, net (total)
                      69,817
                      76,841
                      88,456

             WORKLOAD

                         2014 actual
                         2015 est
                         2016 est.

                         Compensation:

                         Rating-Related Actions
                         1,146,111
                         1,212,597
                         1,280,819

                         Non Rating Actions
                         528,495
                         567,551
                         703,697

                         Pension:

                         Rating-Related Actions
                         174,759
                         184,896
                         195,297

                         Non Rating Actions
                         516,945
                         541,557
                         626,939

             For 2017, the Budget requests $87,146,761,000 in advance appropriations for Compensation and Pensions. This request satisfies
                the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (Public Law 113–235) and prevents
                our Nation's Veterans from being adversely affected by budget delays.

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

             Miscellaneous benefits provided for are:
             (a) payments for claims made pursuant to the provision of the World War Adjusted Compensation Act of 1924, as amended;
             (b) a special allowance (38 U.S.C. 1312) to dependents of certain Veterans who died after December 31, 1956, but who were
                not fully and currently insured under the Social Security Act; and

             (c) payments authorized by the Equal Access to Justice Act.
             The appropriation also provides for a program to allow VA to perform income matches for certain compensation recipients.
             In accordance with Public Law 97–377, the Reinstated Entitlement Program for Survivors (REPS) program restores Social Security
                benefits to certain surviving spouses or children of veterans who died of service-connected causes.

             Legislation is proposed to provide a cost-of-living adjustment comparable to the annual social security increase to recipients
                of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
                made on January 1, 2016, is expected to be 1.3 percent.

             AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS

                         2014 actual
                         2015 est
                         2016 est.

                         Veterans:

                         Cases
                         3,853,856
                         4,072,911
                         4,299,512

                         Average payment per case, per year
                         $15,145
                         $15,950
                         $16,182

                         Total obligations (in millions)
                         $58,368
                         $64,962
                         $69,573

                         Survivors:

                         Cases
                         380,764
                         388,186
                         400,359

                         Average payment per case, per year
                         $15,812
                         $16,345
                         $16,894

                         Total obligations (in millions)
                         $6,021
                         $6,345
                         $6,764

                         Chapter 18:

                         Children
                         1,176
                         1,166
                         1,156

                         Average payment per case, per year
                         $17,844
                         $18,148
                         $18,384

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

                         Clothing allowance:

                         Number of veterans
                         115,931
                         122,521
                         129,337

                         Average payment per case, per year
                         $792
                         $836
                         $846

                         Total obligations (in millions)
                         $92
                         $102
                         $109

                         Special Allowance for Dependents:

                         Cases
                         42
                         42
                         42

                         Average benefit
                         $3,425
                         $3,484
                         $3,529

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

                         Equal Access to Justice Act:

                         Cases
                         2,355
                         2,621
                         2,887

                         Average benefit
                         $4,925
                         $5,009
                         $5,074

                         Total Obligations (in millions)
                         $12
                         $13
                         $15

                         REPS:

                         Cases
                         84
                         63
                         47

                         Average benefit
                         $29,756
                         $30,930
                         $32,263

                         Total Obligations (in millions)
                         $3
                         $2
                         $2

             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, 2016, is expected to be 1.3 percent.

             AVERAGE NUMBER OF PENSION CASES AND PAYMENTS

                         2014 actual
                         2015 est.
                         2016 est.

                         Veterans:

                         Cases
                         307,960
                         305,820
                         306,155

                         Average payment per case, per year
                         $11,487
                         $12,169
                         $12,600

                         Total obligations (in millions)
                         $3,538
                         $3,722
                         $3,858

                         Survivors:

                         Cases
                         212,884
                         214,502
                         216,131

                         Average payment per case, per year
                         $8,019
                         $8,806
                         $9,669

                         Total obligations (in millions)
                         $1,707
                         $1,889
                         $2,090

             Burial benefits in FY 2015 provide for: (a) the payment of an allowance of $745 (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 $745
                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

                         2014 actual
                         2015 est.
                         2016 est.

                         Burial allowance
                         59,586
                         65,261
                         68,290

                         Burial plot
                         28,430
                         32,047
                         33,512

                         Service-connected deaths
                         28,911
                         29,123
                         31,057

                         Burial flags
                         500,010
                         497,644
                         497,644

                         Headstones and markers
                         354,943
                         355,138
                         354,840

                         Graveliners
                         13,969
                         13,689
                         13,416

                         Preplaced crypts
                         17,308
                         50,984
                         70,810

                         Caskets and Urns
                         0
                         1,328
                         646

             Compensation and Pensions

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

                      Identification code 036–0102–4–1–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0101
                      Adjustments to the Compensation Program

                      –72

                      0102
                      Expand Burial Benefits

                      4

                      0103
                      Improve the Pension Program

                      2

                      0900
                      Total new obligations (object class 42.0)

                      –66

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –66

                      1260
                      Appropriations, mandatory (total)

                      –66

                      1900
                      Budget authority (total)

                      –66

                      1930
                      Total budgetary resources available

                      –66

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –66

                      3020
                      Outlays (gross)

                      66

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –66

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –66

                      4180
                      Budget authority, net (total)

                      –66

                      4190
                      Outlays, net (total)

                      –66

             Legislation will be proposed to extend the rounding-down of the Compensation and Dependency and Indemnification Compensation
                (DIC) cost of living adjustment, clarify the evidentiary threshold for medical examinations, eliminate reductions in special
                monthly compensation for hospitalized veterans, restore eligibility for special aid and attendance benefits, and reissue VA
                benefit payments to victims of fiduciary misuse. In addition, legislation will be proposed to expand authority to provide
                Government-furnished headstones, markers, veterans' medallions for headstones, and burial receptacles , and to cover burial
                expenses for remains of unclaimed veterans.

             Readjustment benefitsFor the payment of readjustment and rehabilitation benefits to or on behalf of veterans as authorized by chapters 21, 30,
             31, 33, 34, 35, 36, 39, 41, 51, 53, 55, and 61 of title 38, United States Code, [$14,997,136,000] $32,088,826,000, to remain available until expended, of which $16,743,904,000 shall become available on October 1, 2016: 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0137–0–1–702
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0101
                      Sons and daughters
                      438
                      470
                      490

                      0102
                      Spouses
                      76
                      87
                      93

                      0191
                      Total education and training
                      514
                      557
                      583

                      0201
                      Vocational rehabilitation training
                      623
                      669
                      723

                      0202
                      Subsistence allowance
                      438
                      533
                      569

                      0203
                      Automobiles and adaptive equipment
                      116
                      121
                      127

                      0204
                      Housing grants
                      63
                      72
                      76

                      0205
                      Housing Technology Grants

                      1
                      1

                      0291
                      Total special assistance to disabled veterans
                      1,240
                      1,396
                      1,496

                      0301
                      Work study
                      39
                      49
                      52

                      0302
                      Payments to States
                      19
                      19
                      19

                      0303
                      All-volunteer assistance:  Basic benefits and all other
                      11,151
                      12,853
                      13,845

                      0304
                      Veterans Retraining Assistance Program
                      413

                      0305
                      Tuition Assistance
                      6
                      5
                      4

                      0306
                      Licensing and Certification
                      2
                      2
                      3

                      0307
                      Reporting fees
                      14
                      14
                      15

                      0308
                      Reimbursement to GOE

                      1
                      1

                      0309
                      Contract Counseling

                      6
                      6

                      0391
                      Total All-volunteer assistance and other
                      11,644
                      12,949
                      13,945

                      0799
                      Total direct obligations
                      13,398
                      14,902
                      16,024

                      0801
                      Veterans and servicepersons basic benefits
                      1

                      0802
                      Veterans and servicepersons supplementary benefits
                      24
                      30
                      29

                      0803
                      Chapter 1606 reservists benefits
                      112
                      113
                      117

                      0804
                      Chapter 1606 reservists supplementary benefits
                      40
                      41
                      42

                      0805
                      Chapter 1607 reservists benefits
                      56
                      51
                      52

                      0807
                      Chapter 33 DoD Reimbursements
                      127
                      157
                      148

                      0899
                      Total reimbursable obligations
                      360
                      392
                      388

                      0900
                      Total new obligations
                      13,758
                      15,294
                      16,412

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      845
                      584
                      679

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      13,136
                      14,997
                      15,345

                      1260
                      Appropriations, mandatory (total)
                      13,136
                      14,997
                      15,345

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      360
                      392
                      388

                      1801
                      Change in uncollected payments, Federal sources
                      1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      361
                      392
                      388

                      1900
                      Budget authority (total)
                      13,497
                      15,389
                      15,733

                      1930
                      Total budgetary resources available
                      14,342
                      15,973
                      16,412

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      584
                      679

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      646
                      689
                      1,256

                      3010
                      Obligations incurred, unexpired accounts
                      13,758
                      15,294
                      16,412

                      3020
                      Outlays (gross)
                      –13,715
                      –14,727
                      –16,401

                      3050
                      Unpaid obligations, end of year
                      689
                      1,256
                      1,267

                      Uncollected payments:

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

                      –1
                      –1

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      646
                      688
                      1,255

                      3200
                      Obligated balance, end of year
                      688
                      1,255
                      1,266

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      13,497
                      15,389
                      15,733

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      12,224
                      13,455
                      14,467

                      4101
                      Outlays from mandatory balances
                      1,491
                      1,272
                      1,934

                      4110
                      Outlays, gross (total)
                      13,715
                      14,727
                      16,401

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –360
                      –392
                      –388

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      4160
                      Budget authority, net (mandatory)
                      13,136
                      14,997
                      15,345

                      4170
                      Outlays, net (mandatory)
                      13,355
                      14,335
                      16,013

                      4180
                      Budget authority, net (total)
                      13,136
                      14,997
                      15,345

                      4190
                      Outlays, net (total)
                      13,355
                      14,335
                      16,013

             WORKLOAD - Vocational Rehabilitation and Employment

                         2014 actual
                         2015 est.
                         2016 est.

                         Evaluation and planning
                         78,018
                         78,798
                         79,586

                         Rehabilitation services
                         124,148
                         125,389
                         126,643

                         Employment services status
                         21,442
                         21,656
                         21,873

                         Vocational/educational counseling
                         19,204
                         19,396
                         19,590

             WORKLOAD - Education

                         2014 actual
                         2015 est.
                         2016 est.

                         Original claims
                         404,421
                         421,002
                         425,212

                         Adjustments/supplemental claims
                         3,971,393
                         4,134,220
                         4,175,562

             For 2017, the Budget requests $16,743,904,000 in advance appropriations for Readjustment Benefits. This request satisfies
                the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (Public Law 113–235) and prevents
                our Nation's Veterans from being adversely affected by budget delays.

             This appropriation finances educational assistance allowances for certain servicemembers, 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) servicemembers 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 servicemembers and matching contributions provided by the Department of Defense are included in
                the Post-Vietnam Era Veterans Education Account.

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

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

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

                         2014 actual
                         2015 est.
                         2016 est.

                         Chapter 33:

                         Number of trainees
                         790,408
                         890,724
                         935,407

                         Average cost per trainee
                         $13,606
                         $14,082
                         $14,508

                         Total cost (in millions)
                         $10,755
                         $12,543
                         $13,571

                         Chapter 30:

                         Number of trainees
                         77,389
                         66,695
                         54,188

                         Average cost per trainee
                         $6,611
                         $7,294
                         $7,690

                         Total cost (in millions)
                         $512
                         $486
                         $417

                         Chapter 1606:

                         Number of trainees
                         63,745
                         63,037
                         63,364

                         Average cost per trainee
                         $2,350
                         $2,413
                         $2,471

                         Total cost (in millions)
                         $150
                         $152
                         $157

                         Chapter 1607:

                         Number of trainees
                         13,784
                         12,146
                         12,093

                         Average cost per trainee
                         $4,089
                         $4,199
                         $4,300

                         Total cost (in millions)
                         $56
                         $51
                         $52

                         Chapter 35 Sons and Daughters:

                         Number of trainees
                         75,964
                         77,339
                         78,740

                         Average cost per trainee (in dollars)
                         $5,761
                         $6,082
                         $6,228

                         Total cost (in millions)
                         $438
                         $470
                         $490

                         Chapter 35 Wives and Widow(ers):

                         Number of trainees
                         14,825
                         15,080
                         15,724

                         Average cost per trainee (in dollars)
                         $5,128
                         $5,766
                         $5,905

                         Total cost (in millions)
                         $76
                         $87
                         $93

                         Veterans Retraining Assistance Program:

                         Number of trainees
                         52,288

                         Average cost per trainee
                         $7,891

                         Total cost (in millions)
                         $413
                         $0
                         $0

             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

                         2014 actual
                         2015 est.
                         2016 est.

                         Chapter 31:

                         Rehabilitation, Evaluation, Planning and Service cases
                         28,483
                         29,361
                         30,471

                         Number of trainees
                         99,839
                         102,934
                         106,804

                         Average cost per trainee (in dollars)
                         $10,625
                         $11,672
                         $12,095

                         Total cost (in millions)
                         $1,061
                         $1,201
                         $1,292

             Specially Adapted Housing Grants._Specially adapted housing grants are provided to certain severely disabled veterans. In 2015, the maximum grant amount was
                $70,465. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up
                to $14,093 in 2015.

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

             Automobile Grants and Adaptive Equipment._Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
                is provided to certain service-disabled veterans and servicemembers toward the purchase price of an automobile. The maximum
                allowance increased to $20,114.34 in 2015, under The Veterans Benefits Act of 2010, (Public Law 111–275) and will continue
                to increase based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.

             CASELOAD AND AVERAGE COST DATA

                         2014 actual
                         2015 est.
                         2016 est.

                         Housing grants:

                         Number of housing grants
                         1,581
                         2,245
                         1,844

                         Average cost per grant
                         $40,081
                         $32,046
                         $41,260

                         Total cost (in millions)
                         $63
                         $72
                         $76

                         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
                         2,324
                         2,344
                         2,344

                         Average benefit
                         $17,632
                         $18,260
                         $18,911

                         Obligations (in millions)
                         $41
                         $43
                         $44

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

                         Number of items
                         7,549
                         7,549
                         7,549

                         Average benefit
                         $9,923
                         $10,398
                         $10,896

                         Obligations (in millions)
                         $75
                         $78
                         $82

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

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

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

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

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

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–0137–0–1–702
                      2014 actual
                      2015 est.
                      2016 est.

                      41.0
                      Direct obligations: Grants, subsidies, and contributions
                      13,397
                      14,902
                      16,024

                      99.0
                      Reimbursable obligations
                      361
                      392
                      388

                      99.9
                      Total new obligations
                      13,758
                      15,294
                      16,412

             Readjustment Benefits

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

                      Identification code 036–0137–4–1–702
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0201
                      Adjustments to the Education Program

                      –21

                      0202
                      Improvements to the Vocational Rehabilitation Program

                      1

                      0203
                      Improvements to the Housing Grant Program

                      3

                      0204
                      Adjustments to Adaptive Equipment Program

                      –2

                      0900
                      Total new obligations (object class 41.0)

                      –19

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –19

                      1260
                      Appropriations, mandatory (total)

                      –19

                      1900
                      Budget authority (total)

                      –19

                      1930
                      Total budgetary resources available

                      –19

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –19

                      3020
                      Outlays (gross)

                      19

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –19

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –19

                      4180
                      Budget authority, net (total)

                      –19

                      4190
                      Outlays, net (total)

                      –19

             Legislation will be proposed to: extend rounding-down of education cost-of-living adjustment through 2020; reauthorize the
                pilot expansion of certain work-study activities; increase the cap on contract vocational rehabilitation counseling; prevent
                VA from providing unlimited payment for flight training; pro-rate charges against entitlement for licensing and certification
                exams and national tests; and expand eligibility to receive refunds for Montgomery GI Bill contributions; expand eligibility
                for specially-adapted housing (SAH) grants; change authorization for automobile adaptive equipment; and authorize the Secretary
                to establish debts for breaching SAH contractual obligations.

             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, [$63,257,000] $169,080,000, to remain available until expended, of which $91,920,000 shall become available on October 1, 2016. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0120–0–1–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0011
                      VMLI Death Claims
                      31
                      31
                      32

                      0012
                      Payment to Service-Disabled Veterans Insurance
                      51
                      39
                      50

                      0100
                      Total direct expenses
                      82
                      70
                      82

                      0900
                      Total new obligations
                      82
                      70
                      82

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      2

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      78
                      63
                      77

                      1260
                      Appropriations, mandatory (total)
                      78
                      63
                      77

                      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)
                      83
                      68
                      82

                      1930
                      Total budgetary resources available
                      84
                      70
                      82

                      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

                      3010
                      Obligations incurred, unexpired accounts
                      82
                      70
                      82

                      3020
                      Outlays (gross)
                      –82
                      –71
                      –82

                      3050
                      Unpaid obligations, end of year
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      83
                      68
                      82

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      78
                      68
                      82

                      4101
                      Outlays from mandatory balances
                      4
                      3

                      4110
                      Outlays, gross (total)
                      82
                      71
                      82

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –5
                      –5
                      –5

                      4180
                      Budget authority, net (total)
                      78
                      63
                      77

                      4190
                      Outlays, net (total)
                      77
                      66
                      77

             WORKLOAD

                         2014 actual
                         2015 est.
                         2016 est.

                         Policy service actions
                         917,068
                         875,117
                         830,822

                         Collections
                         720,967
                         647,900
                         573,100

                         Disability claims
                         42,678
                         49,970
                         48,990

                         Insurance awards
                         226,969
                         219,040
                         199,680

    For 2017, the Budget requests $91,920,000 in advance appropriations for Veterans Insurance and Indemnities. This request satisfies
                   the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (Public Law 113–235) and prevents
                   our Nation's Veterans from being adversely affected by budget delays.
    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
                         2014 actual
                         2015 est.
                         2016 est.

                         Number of Policies
                         2,485
                         2,470
                         2,460

                         Amount of Insurance (dollars in millions)
                         $312
                         $316
                         $329

          Object Classification (in millions of dollars)

                      Identification code 036–0120–0–1–701
                      2014 actual
                      2015 est.
                      2016 est.

                      42.0
                      Direct obligations: Insurance claims and indemnities
                      79
                      67
                      78

                      99.0
                      Reimbursable obligations
                      3
                      3
                      4

                      99.9
                      Total new obligations
                      82
                      70
                      82

             Veterans Insurance and Indemnities

             (Legislative proposal, subject to PAYGO)
             Legislation will be proposed to expand eligibility for supplemental Service-Disabled Veterans' Insurance coverage for veterans
                over the age of 65.

             Filipino Veterans Equity Compensation Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–1121–0–1–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Filipino veterans equity compensation fund
                      1

                      0900
                      Total new obligations (object class 42.0)
                      1

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      57
                      56
                      56

                      1930
                      Total budgetary resources available
                      57
                      56
                      56

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      56
                      56
                      56

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1

                      3020
                      Outlays (gross)
                      –1

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      1

                      4190
                      Outlays, net (total)
                      1

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

             Service-disabled Veterans Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4012–0–3–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Capital investment
                      23
                      25
                      26

                      0802
                      Death claims
                      100
                      107
                      111

                      0803
                      All other
                      6
                      6
                      7

                      0804
                      Payments to GOE and IT
                      11
                      11
                      12

                      0900
                      Total new obligations
                      140
                      149
                      156

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      59
                      50
                      29

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      131
                      128
                      142

                      1850
                      Spending auth from offsetting collections, mand (total)
                      131
                      128
                      142

                      1900
                      Budget authority (total)
                      131
                      128
                      142

                      1930
                      Total budgetary resources available
                      190
                      178
                      171

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      50
                      29
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      16
                      17
                      16

                      3010
                      Obligations incurred, unexpired accounts
                      140
                      149
                      156

                      3020
                      Outlays (gross)
                      –139
                      –150
                      –155

                      3050
                      Unpaid obligations, end of year
                      17
                      16
                      17

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      16
                      17
                      16

                      3200
                      Obligated balance, end of year
                      17
                      16
                      17

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      131
                      128
                      142

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      61
                      128
                      142

                      4101
                      Outlays from mandatory balances
                      78
                      22
                      13

                      4110
                      Outlays, gross (total)
                      139
                      150
                      155

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –51
                      –39
                      –50

                      4123
                      Baseline Program [Interest on loans]
                      –4
                      –6
                      –5

                      4123
                      Baseline Program [Premiums Earned]
                      –58
                      –63
                      –66

                      4123
                      Baseline Program [Repayments of Loan/Liens]
                      –18
                      –20
                      –21

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –131
                      –128
                      –142

                      4170
                      Outlays, net (mandatory)
                      8
                      22
                      13

                      4190
                      Outlays, net (total)
                      8
                      22
                      13

             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

                         2014 actual
                         2015 est.
                         2016 est.

                         Number of policies (EOY)
                         260,895
                         271,517
                         279,897

                         Insurance in force (dollars in millions) (EOY)
                         $2,725
                         $2,780
                         $2,872

             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 $1,342 million by September 30, 2016. 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 036–4012–0–3–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      23
                      25
                      26

                      42.0
                      Insurance claims and indemnities
                      117
                      124
                      130

                      99.9
                      Total new obligations
                      140
                      149
                      156

             Veterans Reopened Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4010–0–3–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      29
                      27
                      25

                      0802
                      Dividends
                      3
                      3
                      2

                      0803
                      All other
                      3
                      4
                      4

                      0804
                      Capital investment: policy loans
                      1
                      1
                      1

                      0900
                      Total new obligations
                      36
                      35
                      32

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      187
                      164
                      140

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      13
                      11
                      9

                      1850
                      Spending auth from offsetting collections, mand (total)
                      13
                      11
                      9

                      1930
                      Total budgetary resources available
                      200
                      175
                      149

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      164
                      140
                      117

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      41
                      37
                      31

                      3010
                      Obligations incurred, unexpired accounts
                      36
                      35
                      32

                      3020
                      Outlays (gross)
                      –40
                      –41
                      –37

                      3050
                      Unpaid obligations, end of year
                      37
                      31
                      26

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      38
                      34
                      28

                      3200
                      Obligated balance, end of year
                      34
                      28
                      23

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      13
                      11
                      9

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      11
                      9

                      4101
                      Outlays from mandatory balances
                      40
                      30
                      28

                      4110
                      Outlays, gross (total)
                      40
                      41
                      37

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Baseline Program [Fund Earnings]
                      –10
                      –8
                      –7

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

                      4123
                      Baseline Program [Cash Collections]
                      –2
                      –2
                      –1

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –13
                      –11
                      –9

                      4170
                      Outlays, net (mandatory)
                      27
                      30
                      28

                      4190
                      Outlays, net (total)
                      27
                      30
                      28

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      226
                      199
                      168

                      5001
                      Total investments, EOY: Federal securities: Par value
                      199
                      168
                      140

             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

                         2014 actual
                         2015 est.
                         2016 est.

                         Number of policies
                         17,492
                         14,400
                         11,820

                         Insurance in force (dollars in millions)
                         $185
                         $154
                         $128

             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 036–4010–0–3–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      1
                      1
                      1

                      42.0
                      Insurance claims and indemnities
                      31
                      30
                      27

                      43.0
                      Interest and dividends
                      4
                      4
                      4

                      99.9
                      Total new obligations
                      36
                      35
                      32

             Servicemembers' Group Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4009–0–3–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Premium payments
                      777
                      840
                      838

                      0802
                      Payments to carrier
                      19
                      12

                      0803
                      Payment to GOE
                      3
                      3
                      3

                      0804
                      Other
                      46

                      0900
                      Total new obligations
                      845
                      855
                      841

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      845
                      855
                      841

                      1850
                      Spending auth from offsetting collections, mand (total)
                      845
                      855
                      841

                      1930
                      Total budgetary resources available
                      846
                      856
                      842

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      6

                      3010
                      Obligations incurred, unexpired accounts
                      845
                      855
                      841

                      3020
                      Outlays (gross)
                      –839
                      –861
                      –841

                      3050
                      Unpaid obligations, end of year
                      6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      6

                      3200
                      Obligated balance, end of year
                      6

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      845
                      855
                      841

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      838
                      855
                      841

                      4101
                      Outlays from mandatory balances
                      1
                      6

                      4110
                      Outlays, gross (total)
                      839
                      861
                      841

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –845
                      –855
                      –841

                      4190
                      Outlays, net (total)
                      –6
                      6

                      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 036–4009–0–3–701
                      2014 actual
                      2015 est.
                      2016 est.

                      41.0
                      Reimbursable obligations: Grants, subsidies, and contributions
                      845
                      855
                      841

                      99.0
                      Reimbursable obligations
                      845
                      855
                      841

             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 [2015]2016, 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, [$160,881,000] $164,558,000. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1119–0–1–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0702
                      Loan guarantee subsidy

                      277
                      270

                      0705
                      Reestimates of direct loan subsidy
                      3
                      4

                      0706
                      Interest on reestimates of direct loan subsidy
                      4
                      3

                      0707
                      Reestimates of loan guarantee subsidy
                      1,789
                      390

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      248
                      63

                      0709
                      Administrative expenses
                      159
                      161
                      165

                      0900
                      Total new obligations
                      2,203
                      898
                      435

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      158
                      161
                      165

                      1160
                      Appropriation, discretionary (total)
                      158
                      161
                      165

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2,045
                      737
                      270

                      1260
                      Appropriations, mandatory (total)
                      2,045
                      737
                      270

                      1900
                      Budget authority (total)
                      2,203
                      898
                      435

                      1930
                      Total budgetary resources available
                      2,203
                      898
                      435

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2,203
                      898
                      435

                      3020
                      Outlays (gross)
                      –2,203
                      –898
                      –435

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      158
                      161
                      165

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      158
                      161
                      165

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,045
                      737
                      270

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,045
                      737
                      270

                      4180
                      Budget authority, net (total)
                      2,203
                      898
                      435

                      4190
                      Outlays, net (total)
                      2,203
                      898
                      435

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

                      Identification code 036–1119–0–1–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Acquired Direct Loans
                      4
                      2
                      2

                      115004
                      Vendee Direct Loans
                      1
                      242
                      343

                      115999
                      Total direct loan levels
                      5
                      244
                      345

                      Direct loan subsidy (in percent):

                      132001
                      Acquired Direct Loans
                      –5.00
                      –5.06
                      1.71

                      132004
                      Vendee Direct Loans
                      –24.13
                      –20.79
                      –25.58

                      132999
                      Weighted average subsidy rate
                      –8.83
                      –20.66
                      –25.42

                      Direct loan subsidy budget authority:

                      133004
                      Vendee Direct Loans

                      –50
                      –88

                      133999
                      Total subsidy budget authority

                      –50
                      –88

                      Direct loan subsidy outlays:

                      134004
                      Vendee Direct Loans

                      –50
                      –88

                      134999
                      Total subsidy outlays

                      –50
                      –88

                      Direct loan reestimates:

                      135001
                      Acquired Direct Loans
                      1
                      –9

                      135004
                      Vendee Direct Loans
                      –8
                      3

                      135005
                      Acquired and Vendee Loan Reestimates
                      –1
                      –16

                      135999
                      Total direct loan reestimates
                      –8
                      –22

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      Housing Guaranteed Loans
                      98,535
                      102,733
                      108,016

                      215999
                      Total loan guarantee levels
                      98,535
                      102,733
                      108,016

                      Guaranteed loan subsidy (in percent):

                      232001
                      Housing Guaranteed Loans
                      -.02
                      0.27
                      0.25

                      232999
                      Weighted average subsidy rate
                      -.02
                      0.27
                      0.25

                      Guaranteed loan subsidy budget authority:

                      233001
                      Housing Guaranteed Loans
                      –20
                      277
                      270

                      233999
                      Total subsidy budget authority
                      –20
                      277
                      270

                      Guaranteed loan subsidy outlays:

                      234001
                      Housing Guaranteed Loans
                      –20
                      277
                      270

                      234999
                      Total subsidy outlays
                      –20
                      277
                      270

                      Guaranteed loan reestimates:

                      235001
                      Housing Guaranteed Loans
                      1,963
                      218

                      235002
                      Guaranteed Loan Sale Securities—Vendee
                      67
                      –3

                      235999
                      Total guaranteed loan reestimates
                      2,030
                      215

                      Administrative expense data:

                      3510
                      Budget authority
                      158
                      161
                      165

                      3590
                      Outlays from new authority
                      150
                      161
                      165

              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 (first-time users of the program or users whose
                   entitlement is fully restored) 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 servicemembers in obtaining housing credit, and assist veterans in retaining their homes during periods of temporary
                   economic difficulty through intensive supplemental mortgage loan servicing.
              Guaranteed transitional housing loans for homeless veterans._Established as a pilot project by the Veterans Benefits Improvement Act of 1998, Public Law 105–368, this program does not
                require any new loan subsidy funding. The program has originated no new loans since 2009. The program was canceled in 2012.
                The existing loan will continue to be serviced within the program's financing account.

             WORKLOAD [In thousands]

                         2014 actual
                         2015 est.
                         2016 est.

                         Construction and valuation
                         467
                         459
                         459

                         Loan processing
                         1,244
                         1222
                         1223

                         Loan service and claims
                         129
                         140
                         140

          Object Classification (in millions of dollars)

                      Identification code 036–1119–0–1–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      158
                      161
                      165

                      41.0
                      Grants, subsidies, and contributions
                      2,045
                      737
                      270

                      99.9
                      Total new obligations
                      2,203
                      898
                      435

             Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0003
                      Property sales expense
                      1
                      1
                      1

                      0004
                      Property management/other expense
                      5
                      5
                      4

                      0091
                      Direct program activities, subtotal
                      6
                      6
                      5

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      5
                      243
                      344

                      0713
                      Payment of interest to Treasury
                      33
                      210
                      242

                      0740
                      Negative subsidy obligations

                      50
                      88

                      0742
                      Downward reestimate paid to receipt account
                      12
                      18

                      0743
                      Interest on downward reestimates
                      5
                      12

                      0791
                      Direct program activities, subtotal
                      55
                      533
                      674

                      0900
                      Total new obligations
                      61
                      539
                      679

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      90
                      93

                      1023
                      Unobligated balances applied to repay debt
                      –90
                      –93

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      335
                      539
                      679

                      1422
                      Borrowing authority applied to repay debt
                      –230

                      1440
                      Borrowing authority, mandatory (total)
                      105
                      539
                      679

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      100
                      76
                      86

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –51
                      –76
                      –86

                      1850
                      Spending auth from offsetting collections, mand (total)
                      49

                      1900
                      Financing authority (total)
                      154
                      539
                      679

                      1930
                      Total budgetary resources available
                      154
                      539
                      679

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      93

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      5

                      3010
                      Obligations incurred, unexpired accounts
                      61
                      539
                      679

                      3020
                      Financing disbursements (gross)
                      –61
                      –534
                      –677

                      3050
                      Unpaid obligations, end of year

                      5
                      7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      5

                      3200
                      Obligated balance, end of year

                      5
                      7

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      154
                      539
                      679

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      61
                      534
                      677

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources: Payments from program account
                      –8
                      –7

                      4120
                      Reimbursements from DLFA

                      –2
                      –1

                      4122
                      Interest on uninvested funds
                      –11

                      4123
                      Interest and principal received on loans
                      –46
                      –52
                      –69

                      4123
                      Fees
                      –21
                      –5
                      –7

                      4123
                      Cash sale of properties

                      –10
                      –9

                      4123
                      Other
                      –14

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –100
                      –76
                      –86

                      4160
                      Financing authority, net (mandatory)
                      54
                      463
                      593

                      4170
                      Financing disbursements, net (mandatory)
                      –39
                      458
                      591

                      4180
                      Financing authority, net (total)
                      54
                      463
                      593

                      4190
                      Financing disbursements, net (total)
                      –39
                      458
                      591

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      5
                      243
                      344

                      1150
                      Total direct loan obligations
                      5
                      243
                      344

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      525
                      452
                      662

                      1231
                      Disbursements: Direct loan disbursements
                      5
                      243
                      344

                      1251
                      Repayments: Repayments and prepayments
                      –47
                      –24
                      –28

                      Write-offs for default:

                      1263
                      Direct loans
                      –3
                      –9
                      –5

                      1264
                      Other adjustments, net (+ or -)
                      –28

                      1290
                      Outstanding, end of year
                      452
                      662
                      973

          Balance Sheet (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2013 actual
                      2014 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      91
                      93

                      Investments in US securities:

                      1106
                      Receivables, net
                      2
                      5

                      1206
                      Non-Federal assets: Receivables, net
                      4
                      4

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

                      1401
                      Direct loans receivable, gross
                      525
                      452

                      1402
                      Interest receivable
                      15
                      17

                      1404
                      Foreclosed property
                      16
                      27

                      1405
                      Allowance for subsidy cost
                      56
                      57

                      1499
                      Net present value of assets related to direct loans
                      612
                      553

                      1901
                      Other Federal assets: Other assets
                      1
                      1

                      1999
                      Total assets
                      710
                      656

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      661
                      624

                      2105
                      Other
                      47
                      27

                      2207
                      Non-Federal liabilities: Other
                      2
                      5

                      2999
                      Total liabilities
                      710
                      656

                      4999
                      Total liabilities and net position
                      710
                      656

             Housing Guaranteed Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0002
                      Losses on defaulted loans
                      937
                      1,153
                      1,295

                      0005
                      Payment to trustee reserve
                      23
                      21
                      20

                      0009
                      Property sales expense
                      140
                      137
                      155

                      0010
                      Property management expense
                      144
                      129
                      146

                      0011
                      Property improvement expense

                      6
                      6

                      0012
                      Loans acquired
                      4
                      2
                      2

                      0091
                      Direct program activities, subtotal
                      1,248
                      1,448
                      1,624

                      Credit program obligations:

                      0711
                      Default claim payments on principal
                      1,571
                      1,896
                      2,099

                      0713
                      Payment of interest to Treasury
                      1

                      0740
                      Negative subsidy obligations
                      20

                      0742
                      Downward reestimate paid to receipt account
                      3
                      190

                      0743
                      Interest on downward reestimates
                      4
                      48

                      0791
                      Direct program activities, subtotal
                      1,599
                      2,134
                      2,099

                      0900
                      Total new obligations
                      2,847
                      3,582
                      3,723

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5,065
                      7,429
                      8,147

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      12

                      1440
                      Borrowing authority, mandatory (total)
                      12

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      5,231
                      4,300
                      4,675

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –32

                      1850
                      Spending auth from offsetting collections, mand (total)
                      5,199
                      4,300
                      4,675

                      1900
                      Financing authority (total)
                      5,211
                      4,300
                      4,675

                      1930
                      Total budgetary resources available
                      10,276
                      11,729
                      12,822

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      7,429
                      8,147
                      9,099

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      345
                      340
                      67

                      3010
                      Obligations incurred, unexpired accounts
                      2,847
                      3,582
                      3,723

                      3020
                      Financing disbursements (gross)
                      –2,852
                      –3,855
                      –3,716

                      3050
                      Unpaid obligations, end of year
                      340
                      67
                      74

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      345
                      340
                      67

                      3200
                      Obligated balance, end of year
                      340
                      67
                      74

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      5,211
                      4,300
                      4,675

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      2,852
                      3,855
                      3,716

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Payments from program account
                      –2,037
                      –730
                      –270

                      4120
                      Recoveries from DLFA
                      –5
                      –244
                      –345

                      4122
                      Interest on uninvested funds
                      –172
                      –561
                      –602

                      4123
                      Funding fees
                      –1,361
                      –1,394
                      –1,516

                      4123
                      Cash sale of properties
                      –1,630
                      –1,371
                      –1,942

                      4123
                      Non-Federal sources
                      –26

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –5,231
                      –4,300
                      –4,675

                      4160
                      Financing authority, net (mandatory)
                      –20

                      4170
                      Financing disbursements, net (mandatory)
                      –2,379
                      –445
                      –959

                      4180
                      Financing authority, net (total)
                      –20

                      4190
                      Financing disbursements, net (total)
                      –2,379
                      –445
                      –959

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Position with respect to appropriations act limitation on commitments:

                      2111
                      Guaranteed loan commitments from current-year authority
                      98,535
                      102,733
                      108,016

                      2150
                      Total guaranteed loan commitments
                      98,535
                      102,733
                      108,016

                      2199
                      Guaranteed amount of guaranteed loan commitments
                      27,196
                      28,355
                      29,812

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      348,243
                      397,893
                      454,047

                      2231
                      Disbursements of new guaranteed loans
                      98,535
                      102,733
                      108,016

                      2251
                      Repayments and prepayments
                      –46,350
                      –43,506
                      –46,713

                      Adjustments:

                      2262
                      Terminations for default that result in acquisition of property
                      –1,571
                      –1,896
                      –2,099

                      2263
                      Terminations for default that result in claim payments
                      –964
                      –1,177
                      –1,318

                      2290
                      Outstanding, end of year
                      397,893
                      454,047
                      511,933

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      110,262
                      124,523
                      139,208

          Balance Sheet (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2013 actual
                      2014 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      5,410
                      7,769

                      Investments in US securities:

                      1106
                      Receivables, net
                      1,661
                      633

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

                      1504
                      Accounts receivable from foreclosed property
                      6
                      20

                      1504
                      Foreclosed property
                      1,027
                      817

                      1599
                      Net present value of assets related to defaulted guaranteed loans
                      1,033
                      837

                      1999
                      Total assets
                      8,104
                      9,239

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      20

                      2105
                      Other liabilities
                      19
                      219

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      345
                      340

                      2204
                      Non-federal liabilities for loan guarantees
                      7,720
                      8,680

                      2999
                      Total liabilities
                      8,104
                      9,239

                      4999
                      Total liabilities and net position
                      8,104
                      9,239

             Housing Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0105
                      Capital investments, guaranteed claims payment and other operating expenses
                      4
                      3
                      2

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1

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

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      19
                      16
                      14

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –14
                      –13
                      –12

                      1850
                      Spending auth from offsetting collections, mand (total)
                      5
                      3
                      2

                      1930
                      Total budgetary resources available
                      5
                      3
                      2

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      4
                      3
                      2

                      3020
                      Outlays (gross)
                      –3
                      –6
                      –2

                      3050
                      Unpaid obligations, end of year
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      3

                      3200
                      Obligated balance, end of year
                      3

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      5
                      3
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      3
                      2

                      4101
                      Outlays from mandatory balances
                      2
                      3

                      4110
                      Outlays, gross (total)
                      3
                      6
                      2

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Loan repayments and prepayments
                      –2
                      –1
                      –1

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

                      4123
                      Interest on loans
                      –1

                      4123
                      Interest collection on Veteran liability debts
                      –3

                      4123
                      Principal collection on Veteran liability debts
                      –10
                      –3
                      –3

                      4123
                      Non-Federal sources

                      –9
                      –8

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –19
                      –16
                      –14

                      4160
                      Budget authority, net (mandatory)
                      –14
                      –13
                      –12

                      4170
                      Outlays, net (mandatory)
                      –16
                      –10
                      –12

                      4180
                      Budget authority, net (total)
                      –14
                      –13
                      –12

                      4190
                      Outlays, net (total)
                      –16
                      –10
                      –12

                      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 036–4025–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      8
                      5
                      4

                      1251
                      Repayments: Repayments and prepayments
                      –3
                      –1
                      –1

                      1290
                      Outstanding, end of year
                      5
                      4
                      3

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      341
                      237
                      164

                      2251
                      Repayments and prepayments
                      –102
                      –71
                      –49

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

                      2290
                      Outstanding, end of year
                      237
                      164
                      114

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      99
                      69
                      48

                      Addendum:

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

                      2310
                      Outstanding, start of year
                      31
                      28
                      18

                      2351
                      Repayments of loans receivable
                      –11
                      –10
                      –6

                      2364
                      Other adjustments, net
                      8

                      2390
                      Outstanding, end of year
                      28
                      18
                      12

          Balance Sheet (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2013 actual
                      2014 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      3
                      3

                      Non-Federal assets:

                      1201
                      Investments in non-Federal securities, net
                      140
                      140

                      1206
                      Receivables, net
                      1
                      1

                      1601
                      Direct loans, gross
                      8
                      5

                      1602
                      Interest receivable
                      35
                      39

                      1603
                      Allowance for estimated uncollectible loans and interest (-)
                      –29
                      –28

                      1699
                      Value of assets related to direct loans
                      14
                      16

                      1701
                      Defaulted guaranteed loans, gross
                      31
                      28

                      1703
                      Allowance for estimated uncollectible loans and interest (-)

                      –1

                      1704
                      Defaulted guaranteed loans and interest receivable, net
                      31
                      27

                      1706
                      Foreclosed property
                      3
                      3

                      1799
                      Value of assets related to loan guarantees
                      34
                      30

                      1999
                      Total assets
                      192
                      190

                      LIABILITIES:

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      2
                      2

                      2204
                      Liabilities for loan guarantees
                      190
                      188

                      2999
                      Total liabilities
                      192
                      190

                      4999
                      Total liabilities and net position
                      192
                      190

          Object Classification (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      32.0
                      Land and structures
                      2
                      2
                      1

                      33.0
                      Investments and loans
                      2
                      1
                      1

                      99.9
                      Total new obligations
                      4
                      3
                      2

             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, [$1,130,000] $1,134,000. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
             Vocational rehabilitation loans program accountFor the cost of direct loans, [$10,000] $31,000, as authorized by chapter 31 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget
             Act of 1974: Provided further, That funds made available under this heading are available to subsidize gross obligations for the principal amount of direct
             loans not to exceed [$2,877,000] $2,952,381.

          In addition, for administrative expenses necessary to carry out the direct loan program, [$361,000] $367,000, which may be paid to the appropriation for "General Operating Expenses, Veterans Benefits Administration". (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1120–0–1–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      1
                      1

                      0709
                      Administrative expenses
                      2
                      2
                      2

                      0900
                      Total new obligations
                      3
                      3
                      2

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1
                      2
                      2

                      1160
                      Appropriation, discretionary (total)
                      1
                      2
                      2

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1

                      1260
                      Appropriations, mandatory (total)
                      1
                      1

                      1900
                      Budget authority (total)
                      2
                      3
                      2

                      1930
                      Total budgetary resources available
                      4
                      4
                      3

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      3
                      3
                      2

                      3020
                      Outlays (gross)
                      –2
                      –3
                      –2

                      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
                      1
                      2
                      2

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1
                      2
                      2

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      1

                      4180
                      Budget authority, net (total)
                      2
                      3
                      2

                      4190
                      Outlays, net (total)
                      2
                      3
                      2

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

                      Identification code 036–1120–0–1–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115002
                      Native American Direct Loans
                      6
                      10
                      11

                      115003
                      Vocational Rehabilitation
                      2
                      3
                      3

                      115999
                      Total direct loan levels
                      8
                      13
                      14

                      Direct loan subsidy (in percent):

                      132002
                      Native American Direct Loans
                      –16.75
                      –17.04
                      –18.08

                      132003
                      Vocational Rehabilitation
                      0.20
                      0.36
                      1.05

                      132999
                      Weighted average subsidy rate
                      –12.51
                      –13.02
                      –13.98

                      Direct loan subsidy budget authority:

                      133002
                      Native American Direct Loans
                      –1
                      –2
                      –2

                      133999
                      Total subsidy budget authority
                      –1
                      –2
                      –2

                      Direct loan subsidy outlays:

                      134002
                      Native American Direct Loans
                      –1
                      –2
                      –2

                      134999
                      Total subsidy outlays
                      –1
                      –2
                      –2

                      Direct loan reestimates:

                      135002
                      Native American Direct Loans

                      1

                      135999
                      Total direct loan reestimates

                      1

                      Administrative expense data:

                      3510
                      Budget authority
                      1
                      2
                      2

                      3590
                      Outlays from new authority
                      1
                      2
                      2

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

             The Vocational Rehabilitation Loan Program provides temporary loans 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 036–1120–0–1–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      2
                      2
                      2

                      41.0
                      Grants, subsidies, and contributions
                      1
                      1

                      99.9
                      Total new obligations
                      3
                      3
                      2

             Native American Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      6
                      10
                      11

                      0713
                      Payment of interest to Treasury
                      3
                      3
                      3

                      0740
                      Negative subsidy obligations
                      1
                      2
                      2

                      0900
                      Total new obligations
                      10
                      15
                      16

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      2
                      2

                      1023
                      Unobligated balances applied to repay debt
                      –4

                      1050
                      Unobligated balance (total)
                      1
                      2
                      2

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      8
                      13
                      14

                      1422
                      Borrowing authority applied to repay debt
                      –1

                      1440
                      Borrowing authority, mandatory (total)
                      7
                      13
                      14

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      8
                      10
                      10

                      1801
                      Change in uncollected payments, Federal sources
                      1

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –5
                      –8
                      –8

                      1850
                      Spending auth from offsetting collections, mand (total)
                      4
                      2
                      2

                      1900
                      Financing authority (total)
                      11
                      15
                      16

                      1930
                      Total budgetary resources available
                      12
                      17
                      18

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2
                      2
                      2

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      Obligations incurred, unexpired accounts
                      10
                      15
                      16

                      3020
                      Financing disbursements (gross)
                      –9
                      –16
                      –16

                      3050
                      Unpaid obligations, end of year
                      2
                      1
                      1

                      Uncollected payments:

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

                      –1
                      –1

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

                      3090
                      Uncollected pymts, Fed sources, 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

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      11
                      15
                      16

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      9
                      16
                      16

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –2
                      –1

                      4123
                      Non-federal sources - Repayments and prepayments of principal
                      –4
                      –6
                      –7

                      4123
                      Non-Federal sources - Interest received on loans
                      –2
                      –3
                      –3

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –8
                      –10
                      –10

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      4160
                      Financing authority, net (mandatory)
                      2
                      5
                      6

                      4170
                      Financing disbursements, net (mandatory)
                      1
                      6
                      6

                      4180
                      Financing authority, net (total)
                      2
                      5
                      6

                      4190
                      Financing disbursements, net (total)
                      1
                      6
                      6

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      6
                      10
                      11

                      1150
                      Total direct loan obligations
                      6
                      10
                      11

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      58
                      59
                      63

                      1231
                      Disbursements: Direct loan disbursements
                      5
                      10
                      10

                      1251
                      Repayments: Repayments and prepayments
                      –4
                      –6
                      –7

                      1290
                      Outstanding, end of year
                      59
                      63
                      66

          Balance Sheet (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2013 actual
                      2014 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      6
                      3

                      Investments in US securities:

                      1106
                      Receivables, net
                      2
                      1

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

                      1401
                      Direct loans receivable, gross
                      58
                      59

                      1402
                      Interest receivable
                      1
                      2

                      1405
                      Other assets
                      2
                      3

                      1499
                      Net present value of assets related to direct loans
                      61
                      64

                      1999
                      Total assets
                      69
                      68

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Federal liabilities debt
                      68
                      67

                      2105
                      Other liabilities
                      1
                      1

                      2999
                      Total liabilities
                      69
                      68

                      4999
                      Total liabilities and net position
                      69
                      68

             Transitional Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2014 actual
                      2015 est.
                      2016 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

                      Change in obligated balance:

                      Unpaid obligations:

                      3001
                      Adjustments to unpaid obligations, brought forward, Oct 1
                      1

                      3020
                      Financing disbursements (gross)
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1

                      Financing authority and disbursements, net:

                      Mandatory:

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      1

                      4190
                      Financing disbursements, net (total)
                      1

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2014 actual
                      2015 est.
                      2016 est.

                      Position with respect to appropriations act limitation on obligations:

                      1121
                      Limitation available from carry-forward
                      95
                      95
                      95

                      1143
                      Unobligated limitation carried forward
                      –95
                      –95
                      –95

                      1150
                      Total direct loan obligations

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      5
                      5
                      5

                      1290
                      Outstanding, end of year
                      5
                      5
                      5

          Balance Sheet (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2013 actual
                      2014 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      5
                      5

                      1401
                      Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                      5
                      5

                      1999
                      Total assets
                      10
                      10

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      5
                      5

                      2105
                      Loan Guaranty/Other Liabilities
                      5
                      5

                      2999
                      Total liabilities
                      10
                      10

                      4999
                      Total liabilities and net position
                      10
                      10

             Vocational Rehabilitation Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      2
                      3
                      3

                      0900
                      Total new obligations
                      2
                      3
                      3

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      1023
                      Unobligated balances applied to repay debt
                      –1

                      1050
                      Unobligated balance (total)

                      1
                      1

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Authority to borrow (indefinite)
                      3
                      3
                      3

                      1422
                      Borrowing authority applied to repay debt
                      –1

                      1440
                      Borrowing authority, mandatory (total)
                      2
                      3
                      3

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2
                      3
                      3

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –1
                      –3
                      –3

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

                      1900
                      Financing authority (total)
                      3
                      3
                      3

                      1930
                      Total budgetary resources available
                      3
                      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
                      2
                      3
                      3

                      3020
                      Financing disbursements (gross)
                      –2
                      –3
                      –3

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      3
                      3
                      3

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      2
                      3
                      3

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Repayments and prepayments of principal
                      –2
                      –3
                      –3

                      4180
                      Financing authority, net (total)
                      1

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2014 actual
                      2015 est.
                      2016 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      2
                      3
                      3

                      1150
                      Total direct loan obligations
                      2
                      3
                      3

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      2
                      2
                      2

                      1231
                      Disbursements: Direct loan disbursements
                      2
                      3
                      3

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

                      1290
                      Outstanding, end of year
                      2
                      2
                      2

          Balance Sheet (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2013 actual
                      2014 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 036–8133–0–7–702
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      63
                      63
                      63

                      1930
                      Total budgetary resources available
                      63
                      63
                      63

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      63
                      63
                      63

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

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

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

                         2014 actual
                         2015 est.
                         2016 est.

                         Total program obligations
                         $425,000
                         $398,000
                         $362,000

                         Number of disenrollments
                         259
                         242
                         218

                         Total refunds
                         $350,000
                         $327,000
                         $295,000

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

                         Total trainees
                         8
                         8
                         7

                         Total trainee cost
                         $2,000
                         $2,000
                         $2,000

                         Average trainee cost
                         $1,082
                         $1,082
                         $1,082

                         Section 901 trainees
                         9
                         9
                         8

                         Total Section 901 trainee cost
                         $0
                         $0
                         $0

                         Average Section 901 trainee cost
                         $7,325
                         $7,325
                         $7,325

             National Service Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      5,156
                      4,564
                      4,024

                      Receipts:

                      0220
                      NSLI Fund, Premium and Other Receipts
                      34
                      41
                      34

                      0240
                      NSLI Fund, Interest
                      272
                      220
                      183

                      0299
                      Total receipts and collections
                      306
                      261
                      217

                      0400
                      Total: Balances and collections
                      5,462
                      4,825
                      4,241

                      Appropriations:

                      0500
                      National Service Life Insurance Fund
                      –306
                      –261
                      –217

                      0501
                      National Service Life Insurance Fund
                      –592
                      –540
                      –557

                      0599
                      Total appropriations
                      –898
                      –801
                      –774

                      0799
                      Balance, end of year
                      4,564
                      4,024
                      3,467

          Program and Financing (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      640
                      595
                      566

                      0002
                      Disability claims
                      4
                      3
                      3

                      0003
                      Matured endowments
                      61
                      62
                      76

                      0004
                      Cash surrenders
                      25
                      22
                      20

                      0005
                      Dividends
                      78
                      55
                      47

                      0006
                      Interest paid on dividend credits and deposits
                      57
                      27
                      25

                      0007
                      Payment to general operating expenses
                      15
                      18
                      19

                      0091
                      Total operating expenses
                      880
                      782
                      756

                      0201
                      Capital investment: Policy loans
                      21
                      19
                      18

                      0799
                      Total direct obligations
                      901
                      801
                      774

                      0801
                      Death claims
                      103
                      121
                      82

                      0802
                      Disability claims
                      1
                      1

                      0803
                      Matured endowments
                      10
                      12
                      11

                      0804
                      Cash surrenders
                      4
                      4
                      3

                      0805
                      Dividends
                      13
                      11
                      7

                      0806
                      Interest paid on dividend credits and deposits
                      5
                      6
                      4

                      0807
                      Payment to general operating expenses
                      2
                      4
                      3

                      0899
                      Total reimbursable obligations
                      138
                      159
                      110

                      0900
                      Total new obligations
                      1,039
                      960
                      884

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      306
                      261
                      217

                      1203
                      Appropriation (previously unavailable)
                      592
                      540
                      557

                      1260
                      Appropriations, mandatory (total)
                      898
                      801
                      774

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      141
                      159
                      110

                      1850
                      Spending auth from offsetting collections, mand (total)
                      141
                      159
                      110

                      1900
                      Budget authority (total)
                      1,039
                      960
                      884

                      1930
                      Total budgetary resources available
                      1,039
                      960
                      884

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,107
                      1,053
                      857

                      3010
                      Obligations incurred, unexpired accounts
                      1,039
                      960
                      884

                      3020
                      Outlays (gross)
                      –1,093
                      –1,156
                      –1,007

                      3050
                      Unpaid obligations, end of year
                      1,053
                      857
                      734

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,107
                      1,053
                      857

                      3200
                      Obligated balance, end of year
                      1,053
                      857
                      734

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,039
                      960
                      884

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      501
                      420
                      424

                      4101
                      Outlays from mandatory balances
                      592
                      736
                      583

                      4110
                      Outlays, gross (total)
                      1,093
                      1,156
                      1,007

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –141
                      –159
                      –110

                      4180
                      Budget authority, net (total)
                      898
                      801
                      774

                      4190
                      Outlays, net (total)
                      952
                      997
                      897

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      6,256
                      5,629
                      5,013

                      5001
                      Total investments, EOY: Federal securities: Par value
                      5,629
                      5,013
                      4,333

             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 servicemember'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

                         2014 actual
                         2015 est.
                         2016 est.

                         Number of policies
                         438,252
                         375,497
                         315,557

                         Insurance in force (dollars in millions)
                         $5,462
                         $4,635
                         $3,882

             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 $5,043 million as of September 30, 2015 to $4,321 million as of September 30, 2016. The actuarial
                estimate of policy obligations as of September 30, 2016, totals $4,235 million, leaving a balance of $86 million for contingency
                reserves.

          Status of Funds (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      6,264
                      5,618
                      4,882

                      0199
                      Total balance, start of year
                      6,264
                      5,618
                      4,882

                      Cash income during the year:

                      Current law:

                      Offsetting receipts (proprietary):

                      1220
                      NSLI Fund, Premium and Other Receipts
                      34
                      41
                      34

                      Offsetting receipts (intragovernmental):

                      1240
                      NSLI Fund, Interest
                      272
                      220
                      183

                      Offsetting collections:

                      1280
                      National Service Life Insurance Fund
                      141
                      159
                      110

                      1299
                      Income under present law
                      447
                      420
                      327

                      3299
                      Total cash income
                      447
                      420
                      327

                      Cash outgo during year:

                      Current law:

                      4500
                      National Service Life Insurance Fund
                      –1,093
                      –1,156
                      –1,007

                      4599
                      Outgo under current law (-)
                      –1,093
                      –1,156
                      –1,007

                      6599
                      Total cash outgo (-)
                      –1,093
                      –1,156
                      –1,007

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      –11
                      –131
                      –131

                      8701
                      National Service Life Insurance Fund
                      5,629
                      5,013
                      4,333

                      8799
                      Total balance, end of year
                      5,618
                      4,882
                      4,202

          Object Classification (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      33.0
                      Investments and loans
                      21
                      19
                      18

                      42.0
                      Insurance claims and indemnities
                      730
                      682
                      665

                      43.0
                      Interest and dividends
                      150
                      100
                      92

                      99.0
                      Direct obligations
                      901
                      801
                      775

                      99.0
                      Reimbursable obligations
                      138
                      159
                      109

                      99.9
                      Total new obligations
                      1,039
                      960
                      884

             United States Government Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      6
                      4
                      3

                      Appropriations:

                      0500
                      United States Government Life Insurance Fund
                      –2
                      –1
                      –1

                      0799
                      Balance, end of year
                      4
                      3
                      2

          Program and Financing (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      1
                      1
                      1

                      0007
                      Other costs
                      1

                      0900
                      Total new obligations
                      2
                      1
                      1

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1203
                      Appropriation (previously unavailable)
                      2
                      1
                      1

                      1260
                      Appropriations, mandatory (total)
                      2
                      1
                      1

                      1900
                      Budget authority (total)
                      2
                      1
                      1

                      1930
                      Total budgetary resources available
                      2
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      1
                      1

                      3020
                      Outlays (gross)
                      –3
                      –2
                      –2

                      3050
                      Unpaid obligations, end of year
                      2
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3
                      2
                      1

                      3200
                      Obligated balance, end of year
                      2
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1

                      4101
                      Outlays from mandatory balances
                      2
                      2
                      2

                      4110
                      Outlays, gross (total)
                      3
                      2
                      2

                      4180
                      Budget authority, net (total)
                      2
                      1
                      1

                      4190
                      Outlays, net (total)
                      3
                      2
                      2

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      10
                      7
                      5

                      5001
                      Total investments, EOY: Federal securities: Par value
                      7
                      5
                      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

                         2014 actual
                         2015 est.
                         2016 est.

                         Number of policies
                         1,071
                         645
                         316

                         Insurance in force (dollars in millions)
                         $2
                         $1
                         $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 $5.3 million as of September 30, 2015, to $3.5 million as of September 30, 2016, as an increasing number of policies
                mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2016, totals $3.1 million,
                leaving a balance of $0.5 million for contingency reserves.

          Status of Funds (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      10
                      8
                      6

                      0199
                      Total balance, start of year
                      10
                      8
                      6

                      Cash outgo during year:

                      Current law:

                      4500
                      United States Government Life Insurance Fund
                      –3
                      –2
                      –2

                      4599
                      Outgo under current law (-)
                      –3
                      –2
                      –2

                      6599
                      Total cash outgo (-)
                      –3
                      –2
                      –2

                      Manual Adjustments:

                      7692
                      Rounding adjustment
                      1

                      7699
                      Total adjustments
                      1

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      1
                      1

                      8701
                      United States Government Life Insurance Fund
                      7
                      5
                      4

                      8799
                      Total balance, end of year
                      8
                      6
                      4

          Object Classification (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      42.0
                      Insurance claims and indemnities
                      1
                      1
                      1

                      43.0
                      Interest and dividends
                      1

                      99.9
                      Total new obligations
                      2
                      1
                      1

             Veterans Special Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–8455–0–8–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      119
                      128
                      132

                      0802
                      Cash surrenders
                      6
                      6
                      5

                      0803
                      Dividends
                      44
                      39
                      36

                      0804
                      All other
                      11
                      22
                      21

                      0805
                      Payments to insurance account
                      6
                      8
                      8

                      0806
                      Capital investment
                      9
                      8
                      8

                      0900
                      Total new obligations
                      195
                      211
                      210

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,478
                      1,434
                      1,357

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      153
                      134
                      123

                      1801
                      Change in uncollected payments, Federal sources
                      –2

                      1850
                      Spending auth from offsetting collections, mand (total)
                      151
                      134
                      123

                      1930
                      Total budgetary resources available
                      1,629
                      1,568
                      1,480

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,434
                      1,357
                      1,270

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      463
                      448
                      417

                      3010
                      Obligations incurred, unexpired accounts
                      195
                      211
                      210

                      3020
                      Outlays (gross)
                      –210
                      –242
                      –224

                      3050
                      Unpaid obligations, end of year
                      448
                      417
                      403

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –26
                      –24
                      –24

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –24
                      –24
                      –24

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      437
                      424
                      393

                      3200
                      Obligated balance, end of year
                      424
                      393
                      379

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      151
                      134
                      123

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      134
                      123

                      4101
                      Outlays from mandatory balances
                      210
                      108
                      101

                      4110
                      Outlays, gross (total)
                      210
                      242
                      224

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Baseline Program [Fund Earnings]
                      –101
                      –90
                      –82

                      4123
                      Baseline Program [Repayment of loans]
                      –14
                      –13
                      –12

                      4123
                      Baseline Program [Fund Premiums]
                      –34
                      –28
                      –26

                      4123
                      Baseline Program [Interest on Loans]
                      –4
                      –3
                      –3

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –153
                      –134
                      –123

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      4170
                      Outlays, net (mandatory)
                      57
                      108
                      101

                      4190
                      Outlays, net (total)
                      57
                      108
                      101

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,914
                      1,863
                      1,749

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,863
                      1,749
                      1,649

             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

                         2014 actual
                         2015 est.
                         2016 est.

                         Number of policies
                         130,637
                         121,120
                         111,150

                         Insurance in force (dollars in millions)
                         $1,847
                         $1,722
                         $1,602

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

          Object Classification (in millions of dollars)

                      Identification code 036–8455–0–8–701
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      9
                      8
                      8

                      42.0
                      Insurance claims and indemnities
                      121
                      144
                      148

                      43.0
                      Interest and dividends
                      65
                      59
                      54

                      99.9
                      Total new obligations
                      195
                      211
                      210

             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, [$561,800,000] $1,143,800,000, of which  [$527,800,000] $1,063,800,000 shall remain available until September 30, [2019]2020, and of which [$34,000,000] $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]that has not been notified to the Congress through the budgetary process or that has not been approved by the Congress [in the budgetary process]through statute, joint resolution, or in the explanatory statement accompanying such Act and presented to the President at
                the time of enrollment: Provided further, That funds made available under this heading for fiscal year [2015]2016, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30,
             [2015]2016; and (2) by the awarding of a construction contract by September 30, [2016]2017: 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0110–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      668
                      839
                      1,051

                      0002
                      National cemeteries
                      95
                      47
                      152

                      0005
                      Staff offices
                      6
                      6
                      7

                      0900
                      Total new obligations
                      769
                      892
                      1,210

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2,348
                      1,921
                      1,591

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      342
                      562
                      1,143

                      1160
                      Appropriation, discretionary (total)
                      342
                      562
                      1,143

                      1900
                      Budget authority (total)
                      342
                      562
                      1,143

                      1930
                      Total budgetary resources available
                      2,690
                      2,483
                      2,734

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,921
                      1,591
                      1,524

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,796
                      1,651
                      1,823

                      3010
                      Obligations incurred, unexpired accounts
                      769
                      892
                      1,210

                      3020
                      Outlays (gross)
                      –914
                      –720
                      –825

                      3050
                      Unpaid obligations, end of year
                      1,651
                      1,823
                      2,208

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,796
                      1,651
                      1,823

                      3200
                      Obligated balance, end of year
                      1,651
                      1,823
                      2,208

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      342
                      562
                      1,143

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      15
                      4
                      8

                      4011
                      Outlays from discretionary balances
                      899
                      716
                      817

                      4020
                      Outlays, gross (total)
                      914
                      720
                      825

                      4180
                      Budget authority, net (total)
                      342
                      562
                      1,143

                      4190
                      Outlays, net (total)
                      914
                      720
                      825

             The Construction, Major Projects appropriation funds construction projects costing more than $10 million. Funding is included
                for the next phases that will provide facility improvements in Saint Louis, MO; site work and utilities in Louisville, KY,
                and Alameda, CA; seismic corrections to buildings in American Lake, WA, and West Los Angeles, CA; a new research building
                in San Francisco, CA; a new mental health facility in Long Beach, CA; a Community Based Outpatient Clinic in Livermore, CA;
                a replacement community living center in Perry Point, MD; and gravesite expansion projects in Bayamon, PR, Portland, OR, Riverside,
                CA, and Pensacola, FL. Additional funds are provided to fund salaries and associated expenses 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 036–0110–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      33
                      33
                      35

                      25.3
                      Other goods and services from Federal sources
                      3
                      3
                      3

                      26.0
                      Supplies and materials

                      3
                      3

                      31.0
                      Equipment
                      1
                      3
                      3

                      32.0
                      Land and structures
                      732
                      850
                      1,166

                      99.9
                      Total new obligations
                      769
                      892
                      1,210

             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, [$495,200,000] $406,200,000, to remain available until September 30, [2019]2020, 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0111–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      405
                      434
                      294

                      0002
                      National cemeteries
                      89
                      80
                      80

                      0003
                      Regional offices
                      22
                      31
                      45

                      0004
                      Staff offices
                      14
                      21
                      35

                      0005
                      Choice Act, P.L. 113–146, Sec. 801

                      383
                      128

                      0900
                      Total new obligations
                      530
                      949
                      582

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      416
                      601
                      658

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1

                      324

                      1011
                      Unobligated balance transfer from other acct [036–0160]

                      511

                      1050
                      Unobligated balance (total)
                      416
                      1,112
                      658

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      715
                      495
                      406

                      1160
                      Appropriation, discretionary (total)
                      715
                      495
                      406

                      1900
                      Budget authority (total)
                      715
                      495
                      406

                      1930
                      Total budgetary resources available
                      1,131
                      1,607
                      1,064

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      601
                      658
                      482

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      882
                      1,025
                      1,292

                      3010
                      Obligations incurred, unexpired accounts
                      530
                      949
                      582

                      3020
                      Outlays (gross)
                      –387
                      –682
                      –661

                      3050
                      Unpaid obligations, end of year
                      1,025
                      1,292
                      1,213

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      882
                      1,025
                      1,292

                      3200
                      Obligated balance, end of year
                      1,025
                      1,292
                      1,213

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      715
                      495
                      406

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      19
                      89
                      73

                      4011
                      Outlays from discretionary balances
                      368
                      501
                      332

                      4020
                      Outlays, gross (total)
                      387
                      590
                      405

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      92
                      256

                      4180
                      Budget authority, net (total)
                      715
                      495
                      406

                      4190
                      Outlays, net (total)
                      387
                      682
                      661

             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 036–0111–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      17
                      17
                      16

                      26.0
                      Supplies and materials

                      4
                      4

                      31.0
                      Equipment

                      6
                      6

                      32.0
                      Land and structures
                      513
                      922
                      556

                      99.9
                      Total new obligations
                      530
                      949
                      582

             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, [$90,000,000] $80,000,000, to remain available until expended. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0181–0–1–703
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state extended care facilities
                      87
                      106
                      80

                      0900
                      Total new obligations (object class 41.0)
                      87
                      106
                      80

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      28
                      26
                      10

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      85
                      90
                      80

                      1160
                      Appropriation, discretionary (total)
                      85
                      90
                      80

                      1930
                      Total budgetary resources available
                      113
                      116
                      90

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      26
                      10
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      273
                      250
                      270

                      3010
                      Obligations incurred, unexpired accounts
                      87
                      106
                      80

                      3020
                      Outlays (gross)
                      –110
                      –86
                      –86

                      3050
                      Unpaid obligations, end of year
                      250
                      270
                      264

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      273
                      250
                      270

                      3200
                      Obligated balance, end of year
                      250
                      270
                      264

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      85
                      90
                      80

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      2
                      2

                      4011
                      Outlays from discretionary balances
                      110
                      84
                      84

                      4020
                      Outlays, gross (total)
                      110
                      86
                      86

                      4180
                      Budget authority, net (total)
                      85
                      90
                      80

                      4190
                      Outlays, net (total)
                      110
                      86
                      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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0183–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state veterans cemeteries
                      51
                      46
                      45

                      0900
                      Total new obligations (object class 41.0)
                      51
                      46
                      45

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      16
                      11
                      11

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      46
                      46
                      45

                      1160
                      Appropriation, discretionary (total)
                      46
                      46
                      45

                      1930
                      Total budgetary resources available
                      62
                      57
                      56

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      11
                      11
                      11

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      66
                      77
                      68

                      3010
                      Obligations incurred, unexpired accounts
                      51
                      46
                      45

                      3020
                      Outlays (gross)
                      –40
                      –55
                      –43

                      3050
                      Unpaid obligations, end of year
                      77
                      68
                      70

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      66
                      77
                      68

                      3200
                      Obligated balance, end of year
                      77
                      68
                      70

                      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
                      40
                      30
                      19

                      4020
                      Outlays, gross (total)
                      40
                      55
                      43

                      4180
                      Budget authority, net (total)
                      46
                      46
                      45

                      4190
                      Outlays, net (total)
                      40
                      55
                      43

             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, [$321,591,000] $346,659,000, of which not to exceed [$9,660,000] $17,332,000 shall remain available until September 30, [2016]2017: Provided, 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0142–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0014
                      General administration
                      418
                      333
                      347

                      0806
                      General administration, reimbursable program
                      322
                      378
                      489

                      0900
                      Total new obligations
                      740
                      711
                      836

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      22
                      11

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      416
                      322
                      347

                      1131
                      Unobligated balance of appropriations permanently reduced
                      –2

                      1160
                      Appropriation, discretionary (total)
                      414
                      322
                      347

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      322
                      378
                      489

                      1750
                      Spending auth from offsetting collections, disc (total)
                      322
                      378
                      489

                      1900
                      Budget authority (total)
                      736
                      700
                      836

                      1930
                      Total budgetary resources available
                      758
                      711
                      836

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –7

                      1941
                      Unexpired unobligated balance, end of year
                      11

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      184
                      180
                      187

                      3010
                      Obligations incurred, unexpired accounts
                      740
                      711
                      836

                      3011
                      Obligations incurred, expired accounts
                      –8

                      3020
                      Outlays (gross)
                      –736
                      –704
                      –834

                      3050
                      Unpaid obligations, end of year
                      180
                      187
                      189

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      184
                      180
                      187

                      3200
                      Obligated balance, end of year
                      180
                      187
                      189

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      736
                      700
                      836

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      587
                      632
                      765

                      4011
                      Outlays from discretionary balances
                      149
                      72
                      69

                      4020
                      Outlays, gross (total)
                      736
                      704
                      834

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –322
                      –378
                      –489

                      4180
                      Budget authority, net (total)
                      414
                      322
                      347

                      4190
                      Outlays, net (total)
                      414
                      326
                      345

             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 036–0142–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      240
                      186
                      202

                      11.5
                      Other personnel compensation
                      5
                      3
                      5

                      11.9
                      Total personnel compensation
                      245
                      189
                      207

                      12.1
                      Civilian personnel benefits
                      73
                      56
                      60

                      21.0
                      Travel and transportation of persons
                      3
                      6
                      7

                      23.1
                      Rent
                      1
                      21
                      22

                      23.2
                      Rental payments to others
                      11
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      3
                      5

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      76
                      42
                      33

                      26.0
                      Supplies and materials
                      2
                      2
                      1

                      31.0
                      Equipment
                      4
                      2

                      41.0
                      Grants, subsidies, and contributions

                      10
                      10

                      99.0
                      Direct obligations
                      418
                      333
                      347

                      99.0
                      Reimbursable obligations
                      322
                      378
                      489

                      99.9
                      Total new obligations
                      740
                      711
                      836

          Employment Summary

                      Identification code 036–0142–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,286
                      1,735
                      1,836

                      2001
                      Reimbursable civilian full-time equivalent employment
                      919
                      1,114
                      1,280

             Board of veterans appealsFor necessary operating expenses of the Board of Veterans Appeals, [$99,294,000] $107,884,000, of which not to exceed [$9,429,000] $10,788,000 shall remain available until September 30, [2016]2017. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1122–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0014
                      Board of Veterans' Appeals

                      99
                      108

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      99
                      108

                      1160
                      Appropriation, discretionary (total)

                      99
                      108

                      1930
                      Total budgetary resources available

                      99
                      108

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      15

                      3010
                      Obligations incurred, unexpired accounts

                      99
                      108

                      3020
                      Outlays (gross)

                      –84
                      –104

                      3050
                      Unpaid obligations, end of year

                      15
                      19

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      15

                      3200
                      Obligated balance, end of year

                      15
                      19

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      99
                      108

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      84
                      91

                      4011
                      Outlays from discretionary balances

                      13

                      4020
                      Outlays, gross (total)

                      84
                      104

                      4180
                      Budget authority, net (total)

                      99
                      108

                      4190
                      Outlays, net (total)

                      84
                      104

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

          Object Classification (in millions of dollars)

                      Identification code 036–1122–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent

                      62
                      70

                      11.5
                      Other personnel compensation

                      2
                      2

                      11.9
                      Total personnel compensation

                      64
                      72

                      12.1
                      Civilian personnel benefits

                      21
                      22

                      23.2
                      Rental payments to others

                      9
                      9

                      25.2
                      Other services from non-Federal sources

                      5
                      5

                      99.9
                      Total new obligations

                      99
                      108

          Employment Summary

                      Identification code 036–1122–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment

                      676
                      669

             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, [$2,534,254,000] $2,697,734,000: 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 [$124,000,000] $134,800,000 shall remain available until September 30, [2016]2017. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0151–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0010
                      Compensation and pensions
                      2,021
                      2,020
                      2,167

                      0011
                      Education
                      196
                      198
                      207

                      0012
                      Vocational rehabilitation and counseling
                      245
                      313
                      323

                      0013
                      Insurance
                      1
                      1
                      1

                      0799
                      Total direct obligations
                      2,463
                      2,532
                      2,698

                      0801
                      Compensation and pensions
                      250
                      293
                      366

                      0802
                      Education

                      1
                      1

                      0804
                      Insurance
                      30
                      34
                      34

                      0805
                      Housing
                      135
                      138
                      139

                      0899
                      Total reimbursable obligations
                      415
                      466
                      540

                      0900
                      Total new obligations
                      2,878
                      2,998
                      3,238

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      40
                      52
                      52

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      21

                      1050
                      Unobligated balance (total)
                      61
                      52
                      52

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,465
                      2,534
                      2,698

                      1130
                      Appropriations permanently reduced

                      –2

                      1160
                      Appropriation, discretionary (total)
                      2,465
                      2,532
                      2,698

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      415
                      466
                      540

                      1750
                      Spending auth from offsetting collections, disc (total)
                      415
                      466
                      540

                      1900
                      Budget authority (total)
                      2,880
                      2,998
                      3,238

                      1930
                      Total budgetary resources available
                      2,941
                      3,050
                      3,290

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –11

                      1941
                      Unexpired unobligated balance, end of year
                      52
                      52
                      52

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      344
                      405
                      465

                      3010
                      Obligations incurred, unexpired accounts
                      2,878
                      2,998
                      3,238

                      3011
                      Obligations incurred, expired accounts
                      –44

                      3020
                      Outlays (gross)
                      –2,773
                      –2,938
                      –3,074

                      3050
                      Unpaid obligations, end of year
                      405
                      465
                      629

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      343
                      404
                      464

                      3200
                      Obligated balance, end of year
                      404
                      464
                      628

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2,880
                      2,998
                      3,238

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,443
                      2,520
                      2,692

                      4011
                      Outlays from discretionary balances
                      330
                      418
                      382

                      4020
                      Outlays, gross (total)
                      2,773
                      2,938
                      3,074

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –415
                      –466
                      –540

                      4180
                      Budget authority, net (total)
                      2,465
                      2,532
                      2,698

                      4190
                      Outlays, net (total)
                      2,358
                      2,472
                      2,534

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–0151–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,339
                      1,274
                      1,400

                      11.5
                      Other personnel compensation
                      90
                      92
                      99

                      11.9
                      Total personnel compensation
                      1,429
                      1,366
                      1,499

                      12.1
                      Civilian personnel benefits
                      425
                      427
                      430

                      13.0
                      Benefits for former personnel
                      3
                      3
                      3

                      21.0
                      Travel and transportation of persons
                      42
                      39
                      38

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.1
                      Rent
                      90
                      119
                      125

                      23.2
                      Rental payments to others
                      23
                      26
                      30

                      23.3
                      Communications, utilities, and miscellaneous charges
                      32
                      37
                      39

                      24.0
                      Printing and reproduction
                      3
                      6
                      6

                      25.2
                      Other services from non-Federal sources
                      397
                      480
                      498

                      26.0
                      Supplies and materials
                      9
                      10
                      10

                      31.0
                      Equipment
                      7
                      16
                      17

                      42.0
                      Insurance claims and indemnities
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      2,463
                      2,532
                      2,698

                      99.0
                      Reimbursable obligations
                      415
                      466
                      540

                      99.9
                      Total new obligations
                      2,878
                      2,998
                      3,238

          Employment Summary

                      Identification code 036–0151–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      18,600
                      19,650
                      20,425

                      2001
                      Reimbursable civilian full-time equivalent employment
                      2,222
                      1,451
                      1,446

             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.), [$126,411,000] $126,766,000, of which [$12,141,000] $12,676,000 shall remain available until September 30, [2016]2017. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0170–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0101
                      Office of Inspector General (Direct)
                      119
                      128
                      127

                      0192
                      Total direct program
                      119
                      128
                      127

                      0801
                      Office of Inspector General (Reimbursable)
                      4
                      6
                      6

                      0900
                      Total new obligations
                      123
                      134
                      133

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      2

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      121
                      126
                      127

                      1160
                      Appropriation, discretionary (total)
                      121
                      126
                      127

                      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)
                      125
                      132
                      133

                      1930
                      Total budgetary resources available
                      125
                      134
                      133

                      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
                      22
                      26
                      34

                      3010
                      Obligations incurred, unexpired accounts
                      123
                      134
                      133

                      3020
                      Outlays (gross)
                      –119
                      –126
                      –129

                      3050
                      Unpaid obligations, end of year
                      26
                      34
                      38

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      22
                      26
                      34

                      3200
                      Obligated balance, end of year
                      26
                      34
                      38

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      125
                      132
                      133

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      104
                      101
                      102

                      4011
                      Outlays from discretionary balances
                      15
                      25
                      27

                      4020
                      Outlays, gross (total)
                      119
                      126
                      129

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –4
                      –6
                      –6

                      4180
                      Budget authority, net (total)
                      121
                      126
                      127

                      4190
                      Outlays, net (total)
                      115
                      120
                      123

             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 036–0170–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      69
                      70
                      72

                      11.5
                      Other personnel compensation

                      6
                      4

                      11.9
                      Total personnel compensation
                      69
                      76
                      76

                      12.1
                      Civilian personnel benefits
                      24
                      26
                      26

                      21.0
                      Employee Travel
                      5
                      5
                      5

                      23.1
                      Rental payments to GSA
                      6
                      6
                      6

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      11
                      11
                      11

                      31.0
                      Equipment
                      2
                      3
                      2

                      99.0
                      Direct obligations
                      119
                      128
                      127

                      99.0
                      Reimbursable obligations
                      4
                      6
                      6

                      99.9
                      Total new obligations
                      123
                      134
                      133

          Employment Summary

                      Identification code 036–0170–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      613
                      660
                      650

                      2001
                      Reimbursable civilian full-time equivalent employment
                      28
                      31
                      31

             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, [$3,903,344,000] $4,133,363,000, plus reimbursements: Provided, That [$1,039,000,000] $1,115,757,000 shall be for pay and associated costs, of which not to exceed [$30,792,000] $34,800,000 shall remain available until September 30, [2016]2017: Provided further, That [$2,316,009,000] $2,512,863,000 shall be for operations and maintenance, of which not to exceed [$160,000,000] $175,000,000 shall remain available until September 30, [2016]2017: Provided further, That [$548,335,000] $504,743,000 shall be for information technology systems development, modernization, and enhancement, and shall remain available until
             September 30, [2016: 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:] 2017: 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 made available for information technology systems development, modernization, and enhancement for VistA
             Evolution, not more than 25 percent may be obligated or expended until the Secretary of Veterans Affairs submits to the Committees
             on Appropriations of both Houses of Congress, and such Committees approve, a report that describes: (1) the status of and
             changes to the VistA Evolution program plan (hereinafter referred to as the "Plan"), VistA 4 product roadmap ("Roadmap"),
             or the VistA Evolution cost estimate, dated March 24, 2014; (2) any changes to the scope or functionality of projects within
             the VistA Evolution program as established in the Plan; (3) any refinements to the cost estimate presented in the Plan, including
             those based on actual costs incurred; (4) a Project Management Accountability System resourced schedule for every development
             project within the VistA Evolution program, including a testing methodology schedule; (5) progress toward developing and implementing
             all levels of interoperability, including semantic interoperability, between the electronic health record systems of the Department
             of Defense and the Department of Veterans Affairs; and (6) a detailed governance structure for the VistA Evolution program,
             including the establishment of a single program director and integrator who shall have responsibility for the entire program:
             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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0167–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Development
                      510
                      696
                      500

                      0002
                      Operations and maintenance
                      2,136
                      2,315
                      2,511

                      0003
                      Administrative and salaries
                      1,020
                      1,053
                      1,115

                      0004
                      P.L. 113–146, Sec. 801 - IT Support

                      203
                      173

                      0799
                      Total direct obligations
                      3,666
                      4,267
                      4,299

                      0801
                      Development
                      6
                      20
                      5

                      0802
                      Operations and maintenance
                      24
                      9
                      26

                      0803
                      Administrative and salaries
                      10
                      26
                      26

                      0899
                      Total reimbursable obligations
                      40
                      55
                      57

                      0900
                      Total new obligations
                      3,706
                      4,322
                      4,356

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      140
                      169
                      174

                      1011
                      Unobligated balance transfer from other acct [036–0160]

                      377

                      1050
                      Unobligated balance (total)
                      140
                      546
                      174

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,703
                      3,903
                      4,133

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –7
                      –7
                      –7

                      1130
                      Appropriations permanently reduced

                      –1

                      1160
                      Appropriation, discretionary (total)
                      3,696
                      3,895
                      4,126

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      35
                      55
                      57

                      1701
                      Change in uncollected payments, Federal sources
                      5

                      1750
                      Spending auth from offsetting collections, disc (total)
                      40
                      55
                      57

                      1900
                      Budget authority (total)
                      3,736
                      3,950
                      4,183

                      1930
                      Total budgetary resources available
                      3,876
                      4,496
                      4,357

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      169
                      174
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,713
                      1,899
                      2,183

                      3010
                      Obligations incurred, unexpired accounts
                      3,706
                      4,322
                      4,356

                      3011
                      Obligations incurred, expired accounts
                      –53

                      3020
                      Outlays (gross)
                      –3,467
                      –4,038
                      –4,265

                      3050
                      Unpaid obligations, end of year
                      1,899
                      2,183
                      2,274

                      Uncollected payments:

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

                      –5
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –5

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,713
                      1,894
                      2,178

                      3200
                      Obligated balance, end of year
                      1,894
                      2,178
                      2,269

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,736
                      3,950
                      4,183

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,061
                      2,376
                      2,580

                      4011
                      Outlays from discretionary balances
                      1,406
                      1,571
                      1,514

                      4020
                      Outlays, gross (total)
                      3,467
                      3,947
                      4,094

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –35
                      –55
                      –57

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –5

                      4070
                      Budget authority, net (discretionary)
                      3,696
                      3,895
                      4,126

                      4080
                      Outlays, net (discretionary)
                      3,432
                      3,892
                      4,037

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      91
                      171

                      4180
                      Budget authority, net (total)
                      3,696
                      3,895
                      4,126

                      4190
                      Outlays, net (total)
                      3,432
                      3,983
                      4,208

             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.

             VA's IT systems will also receive funding support to improve veterans access to healthcare in 2015 and 2016 under the Veterans
                Choice Act, P.L. 113–146.

          Object Classification (in millions of dollars)

                      Identification code 036–0167–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      645
                      668
                      683

                      11.1
                      Full-time permanent - Choice Act, P.L. 113–146, Sec. 801

                      10
                      23

                      11.9
                      Total personnel compensation
                      645
                      678
                      706

                      12.1
                      Civilian personnel benefits
                      197
                      197
                      202

                      12.1
                      Civilian personnel benefits -Choice Act, P.L. 113–146, Sec. 801

                      3
                      5

                      21.0
                      Travel and transportation of persons
                      6
                      9
                      9

                      23.3
                      Communications, utilities, and miscellaneous charges
                      741
                      748
                      754

                      25.2
                      Other services from non-Federal sources
                      1,617
                      2,113
                      2,120

                      25.2
                      Other services from non-Federal -Choice Act, P.L. 113–146, Sec. 801

                      101
                      45

                      26.0
                      Supplies and materials
                      6
                      9
                      11

                      26.0
                      Supplies and materials - Choice Act, P.L. 113–146, Sec. 801

                      10
                      7

                      31.0
                      Equipment
                      425
                      317
                      343

                      31.0
                      Equipment - Choice Act, P.L. 113–146, Sec. 801

                      80
                      95

                      32.0
                      Land and structures
                      9
                      2
                      2

                      42.0
                      Insurance claims and indemnities
                      21

                      99.0
                      Direct obligations
                      3,667
                      4,267
                      4,299

                      99.0
                      Reimbursable obligations
                      39
                      55
                      57

                      99.9
                      Total new obligations
                      3,706
                      4,322
                      4,356

          Employment Summary

                      Identification code 036–0167–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      7,208
                      7,421
                      7,517

                      2001
                      Reimbursable civilian full-time equivalent employment
                      83
                      94
                      98

             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, [$256,800,000] $266,220,000, of which not to exceed [$25,600,000] $26,600,000 shall remain available until September 30, [2016]2017. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0201
                      Administrative expenses
                      259
                      257
                      266

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11
                      1
                      1

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      4

                      1050
                      Unobligated balance (total)
                      15
                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      250
                      257
                      266

                      1131
                      Unobligated balance of appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      249
                      257
                      266

                      1930
                      Total budgetary resources available
                      264
                      258
                      267

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –4

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      101
                      87
                      68

                      3010
                      Obligations incurred, unexpired accounts
                      259
                      257
                      266

                      3011
                      Obligations incurred, expired accounts
                      –5

                      3020
                      Outlays (gross)
                      –268
                      –276
                      –264

                      3050
                      Unpaid obligations, end of year
                      87
                      68
                      70

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      101
                      87
                      68

                      3200
                      Obligated balance, end of year
                      87
                      68
                      70

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      249
                      257
                      266

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      187
                      194
                      205

                      4011
                      Outlays from discretionary balances
                      81
                      82
                      59

                      4020
                      Outlays, gross (total)
                      268
                      276
                      264

                      4180
                      Budget authority, net (total)
                      249
                      257
                      266

                      4190
                      Outlays, net (total)
                      268
                      276
                      264

             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.

          Object Classification (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      101
                      103
                      106

                      11.3
                      Other than full-time permanent
                      4
                      5
                      5

                      11.9
                      Total personnel compensation
                      105
                      108
                      111

                      12.1
                      Civilian personnel benefits
                      35
                      38
                      40

                      21.0
                      Travel and transportation of persons
                      3
                      5
                      5

                      22.0
                      Transportation of things
                      2

                      23.1
                      Rent
                      2
                      2
                      3

                      23.3
                      Communications, utilities, and miscellaneous charges
                      7
                      7
                      7

                      24.0
                      Printing and reproduction
                      2
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      83
                      72
                      73

                      26.0
                      Supplies and materials
                      10
                      11
                      11

                      31.0
                      Equipment
                      7
                      11
                      13

                      32.0
                      Land and structures
                      3
                      1
                      1

                      99.9
                      Total new obligations
                      259
                      257
                      266

          Employment Summary

                      Identification code 036–0129–0–1–705
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,712
                      1,767
                      1,789

             Supply Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4537–0–4–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program-COGS-Merchandizing
                      893
                      1,019
                      1,024

                      0802
                      Reimbursable program-Other-Operations
                      198
                      395
                      403

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

                      0804
                      Reimbursable program-Other
                      83
                      85
                      88

                      0805
                      Reimbursable program-Equipment-Procurement services and distribution
                      395
                      572
                      582

                      0900
                      Total new obligations
                      1,598
                      2,100
                      2,126

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      787
                      249
                      249

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,304
                      2,100
                      2,126

                      1801
                      Change in uncollected payments, Federal sources
                      –244

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,060
                      2,100
                      2,126

                      1930
                      Total budgetary resources available
                      1,847
                      2,349
                      2,375

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      249
                      249
                      249

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,402
                      1,565
                      1,851

                      3010
                      Obligations incurred, unexpired accounts
                      1,598
                      2,100
                      2,126

                      3020
                      Outlays (gross)
                      –1,435
                      –1,814
                      –2,100

                      3050
                      Unpaid obligations, end of year
                      1,565
                      1,851
                      1,877

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1,964
                      –1,720
                      –1,720

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      244

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1,720
                      –1,720
                      –1,720

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –562
                      –155
                      131

                      3200
                      Obligated balance, end of year
                      –155
                      131
                      157

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,060
                      2,100
                      2,126

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1,435
                      1,814
                      2,100

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1,176
                      –2,100
                      –2,126

                      4123
                      Non-Federal sources
                      –128

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,304
                      –2,100
                      –2,126

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      244

                      4170
                      Outlays, net (mandatory)
                      131
                      –286
                      –26

                      4190
                      Outlays, net (total)
                      131
                      –286
                      –26

             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 036–4537–0–4–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      119
                      136
                      141

                      12.1
                      Civilian personnel benefits
                      2
                      2
                      3

                      21.0
                      Travel and transportation of persons
                      8
                      12
                      12

                      23.1
                      Rental payments to GSA
                      5
                      5
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges
                      5
                      7
                      7

                      24.0
                      Printing and reproduction
                      8
                      8
                      8

                      25.2
                      Other services from non-Federal sources
                      281
                      322
                      349

                      26.0
                      Supplies and materials
                      362
                      414
                      436

                      31.0
                      Equipment
                      801
                      1,194
                      1,165

                      32.0
                      Land and structures
                      7

                      99.9
                      Total new obligations
                      1,598
                      2,100
                      2,126

          Employment Summary

                      Identification code 036–4537–0–4–705
                      2014 actual
                      2015 est.
                      2016 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,013
                      2,100
                      2,126

             Franchise Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4539–0–4–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Franchise Fund (Reimbursable)
                      672
                      796
                      830

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      108
                      139
                      146

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      653
                      803
                      837

                      1701
                      Change in uncollected payments, Federal sources
                      50

                      1750
                      Spending auth from offsetting collections, disc (total)
                      703
                      803
                      837

                      1930
                      Total budgetary resources available
                      811
                      942
                      983

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      139
                      146
                      153

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      182
                      256
                      207

                      3010
                      Obligations incurred, unexpired accounts
                      672
                      796
                      830

                      3020
                      Outlays (gross)
                      –598
                      –845
                      –829

                      3050
                      Unpaid obligations, end of year
                      256
                      207
                      208

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –89
                      –139
                      –139

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –50

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –139
                      –139
                      –139

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      93
                      117
                      68

                      3200
                      Obligated balance, end of year
                      117
                      68
                      69

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      703
                      803
                      837

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      309
                      602
                      628

                      4011
                      Outlays from discretionary balances
                      289
                      243
                      201

                      4020
                      Outlays, gross (total)
                      598
                      845
                      829

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –653
                      –803
                      –837

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –50

                      4080
                      Outlays, net (discretionary)
                      –55
                      42
                      –8

                      4190
                      Outlays, net (total)
                      –55
                      42
                      –8

             The VA Franchise Fund was established under the authority of the Government Management Reform Act of 1994 and the VA and Housing
                and Urban Development and Independent Agencies Act of 1997. VA was selected by the Office of Management and Budget (OMB) in
                1996 as one of the six executive branch agencies to establish a franchise fund pilot program. Created as a revolving fund,
                the VA Franchise Fund began providing common administrative support services to the VA and other government agencies in 1997
                on a fee-for-service basis. In 2006, under the Military Quality of Life and Veterans Affairs Appropriations Act, Public Law
                109–114, permanent status was conferred upon the VA Franchise Fund. VA Enterprise Centers are the lines of business within
                the VA Franchise Fund and are expected to have net billings of about $830 million and employ 1,658 in 2016. 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 036–4539–0–4–705
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      92
                      127
                      126

                      12.1
                      Civilian personnel benefits
                      29
                      38
                      43

                      21.0
                      Travel and transportation of persons
                      1
                      3
                      3

                      23.1
                      Rental payments to GSA

                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      84
                      106
                      119

                      24.0
                      Printing and reproduction
                      4
                      7
                      7

                      25.2
                      Other services from non-Federal sources
                      387
                      418
                      451

                      26.0
                      Supplies and materials
                      4
                      11
                      11

                      31.0
                      Equipment
                      71
                      85
                      69

                      99.9
                      Total new obligations
                      672
                      796
                      830

          Employment Summary

                      Identification code 036–4539–0–4–705
                      2014 actual
                      2015 est.
                      2016 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,153
                      1,625
                      1,658

             ADMINISTRATIVE PROVISIONS

             '

          (including transfer of funds)SEC. 201. Any appropriation for fiscal year [2015]2016 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 [2015]2016, in this 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 [2014]2015.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 [2015]2016, 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
          [2015]2016 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 [2015]2016 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] $43,700,000 for the Office of Resolution Management and $3,400,000 for the Office of Employment Discrimination Complaint Adjudication:
          Provided, That payments may be made in advance for services to be furnished based on estimated costs: Provided further, That amounts received shall be credited to the "General Administration" and "Information Technology Systems" accounts for
          use by the office that provided the service.SEC. 211. No appropriations in this title shall be available to enter into any new lease of real property if the estimated annual rental
          cost is more than $1,000,000, unless the Secretary submits a report [which]to the Committees on Appropriations of both Houses of Congress [approve within 30 days following the date on which the report is received].SEC. 212. No funds of the Department of Veterans Affairs shall be available for hospital care, nursing home care, or medical services
          provided to any person under chapter 17 of title 38, United States Code, for a non-service-connected disability described
          in section 1729(a)(2) of such title, unless that person has disclosed to the Secretary of Veterans Affairs, in such form as
          the Secretary may require, current, accurate third-party reimbursement information for purposes of section 1729 of such title:
          Provided, That the Secretary may recover, in the same manner as any other debt due the United States, the reasonable charges for such
          care or services from any person who does not make such disclosure as required: Provided further, That any amounts so recovered for care or services provided in a prior fiscal year may be obligated by the Secretary during
          the fiscal year in which amounts are received.'

          (including transfer of funds)SEC. 213. Notwithstanding any other provision of law, proceeds or revenues derived from enhanced-use leasing activities (including disposal)
          may be deposited into the "Construction, Major Projects" and "Construction, Minor Projects" accounts and be used for construction
          (including site acquisition and disposition), alterations, and improvements of any medical facility under the jurisdiction
          or for the use of the Department of Veterans Affairs. Such sums as realized are in addition to the amount provided for in
          "Construction, Major Projects" and "Construction, Minor Projects".SEC. 214. Amounts made available under "Medical Services" are available—
          (1) for furnishing recreational facilities, supplies, and equipment; and
          (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
             in the Department.
          '

          (including transfer of funds)SEC. 215. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          may be transferred to "Medical Services", to remain available until expended for the purposes of that account.SEC. 216. The Secretary of Veterans Affairs may enter into agreements with Indian tribes and tribal organizations which are party to
          the Alaska Native Health Compact with the Indian Health Service, and Indian tribes and tribal organizations serving rural
          Alaska which have entered into contracts with the Indian Health Service under the Indian Self Determination and Educational
          Assistance Act, to provide healthcare, including behavioral health and dental care. The Secretary shall require participating
          veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary. The term "rural
          Alaska" shall mean those lands sited within the external boundaries of the Alaska Native regions specified in sections 7(a)(1)-(4)
          and (7)-(12) of the Alaska Native Claims Settlement Act, as amended (43 U.S.C. 1606), and those lands within the Alaska Native
          regions specified in sections 7(a)(5) and 7(a)(6) of the Alaska Native Claims Settlement Act, as amended (43 U.S.C. 1606),
          which are not within the boundaries of the municipality of Anchorage, the Fairbanks North Star Borough, the Kenai Peninsula
          Borough or the Matanuska Susitna Borough.'

          (including transfer of funds)SEC. 217. Such sums as may be deposited to the Department of Veterans Affairs Capital Asset Fund pursuant to section 8118 of title 38,
          United States Code, may be transferred to the "Construction, Major Projects" and "Construction, Minor Projects" accounts,
          to remain available until expended for the purposes of these accounts.[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.][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 [2015]2016 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. Of the amounts made available to the Department of Veterans Affairs for fiscal year 2015, in this 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. [222]219. Of the amounts appropriated to the Department of Veterans Affairs for fiscal year [2015]2016 for "Medical Services", "Medical Support and Compliance", "Medical Facilities", "Construction, Minor Projects", and "Information
          Technology Systems", up to [$259,251,213] $266,303,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
          Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
          111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
          as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417;
          122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
          of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
          the Committees on Appropriations of both Houses of Congress: Provided further, That section 223 of Title II of Division I of Public Law 113–235 is repealed.'

          (including transfer of funds)SEC. [223]220. Of the amounts appropriated to the Department of Veterans Affairs which become available on October 1, [2015]2016, for "Medical Services", "Medical Support and Compliance", and "Medical Facilities", up to [$245,398,000] $265,675,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
          Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
          111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
          as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417;
          122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
          of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
          the Committees on Appropriations of both Houses of Congress.'

          (including transfer of funds)SEC. [224]221. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          for healthcare provided at facilities designated as combined Federal medical facilities as described by section 706 of the
          Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500) shall also be available:
          (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
          by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 3571); and (2)
          for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
          Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500).'

          (including transfer of funds)SEC. [225]222. Of the amounts available in this title for "Medical Services", "Medical Support and Compliance", and "Medical Facilities",
          a minimum of $15,000,000 shall be transferred to the DOD-VA Health Care Sharing Incentive Fund, as authorized by section 8111(d)
          of title 38, United States Code, to remain available until expended, for any purpose authorized by section 8111 of title 38,
          United States Code.'

          (including[rescissions]CANCELLATIONof funds)
          SEC. [226]223. (a) Of the funds appropriated in title II of division [J]I of Public Law [113–76]113–235, the following amounts which became available on October 1, [2014]2015, 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", $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, [2016]2017:
             (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 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 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. 230. The Secretary shall submit to the Committees on Appropriations of both Houses of Congress a reprogramming request if at any
          point during fiscal year 2015, the funding allocated for a medical care initiative identified in the fiscal year 2015 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. 231. Of the funds provided to the Department of Veterans Affairs for fiscal year 2015 for "Medical Services" and "Medical Support
          and Compliance", a maximum of $8,371,000 may be obligated from the "Medical Services" account and a maximum of $114,703,000
          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. 232. 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 of funds)[SEC. 233. (a) There is hereby rescinded an aggregate amount of $41,000,000 from the total budget authority provided for fiscal year 2015
          for discretionary accounts of the Department of Veterans Affairs in—
          (1) this Act; or
          (2) any advance appropriation for fiscal year 2015 in prior appropriation Acts.
          (b) The Secretary shall submit to the Committees on Appropriations of both Houses of Congress a report specifying the account
             and amount of each rescission not later than 20 days following enactment of this Act.][SEC. 234. The Secretary 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. 235. None of the funds in this or any other Act may be used to close Department of Veterans Affairs (VA) hospitals, domiciliaries,
          or clinics, conduct an environmental assessment, or to diminish healthcare services at existing Veterans Health Administration
          medical facilities located in Veterans Integrated Service Network 23 as part of a planned realignment of VA services until
          the Secretary provides to the Committees on Appropriations of both Houses of Congress a report including the following elements:
          (1) a national realignment strategy that includes a detailed description of realignment plans within each Veterans Integrated
          Service Network (VISN), including an updated Long Range Capital Plan to implement realignment requirements; (2) an explanation
          of the process by which those plans were developed and coordinated within the VISN; (3) a cost vs. benefit analysis of each
          planned realignment, including the cost of replacing Veterans Health Administration services with contract care or other outsourced
          services; (4) an analysis of how any such planned realignment of services will impact access to care for veterans living in
          rural or highly rural areas, including travel distances and transportation costs to access a VA medical facility and availability
          of local specialty and primary care; (5) an inventory of VA buildings with historic designation and the methodology used to
          determine the buildings' condition and utilization; (6) a description of how any realignment will be consistent with requirements
          under the National Historic Preservation Act; and (7) consideration given for reuse of historic buildings within newly identified
          realignment requirements: Provided, That this provision shall not apply to capital projects in VISN 23, or any other VISN, which have been authorized or approved
          by Congress.][SEC. 236. None of the funds available to the Department of Veterans Affairs, in this or any other Act, may be used to replace the current
          system by which the Veterans Integrated Service Networks select and contract for diabetes monitoring supplies and equipment.][SEC. 237. None of the funds made available in this Act or prior Acts may be used by the Secretary of Veterans Affairs to expand the
          dialysis pilot program approved by the Under Secretary of Veterans Affairs for Health in August 2010 and by the Secretary
          of Veterans Affairs in September 2010 or to create any new dialysis capability provided by the Department of Veterans Affairs
          in any facility that is not an initial facility under the pilot program until the later of the following dates:
          (1) September 30, 2015.
          (2) The date on which an independent analysis of the dialysis pilot program has been conducted at each initial facility and has
             been submitted to the Committees on Appropriations and the Committees on Veterans' Affairs of both Houses of Congress.]'

          (INCLUDING TRANSFER OF FUNDS)SEC. [238]224. The Secretary of Veterans Affairs, upon determination that such action is necessary to address needs of the Veterans Health
          Administration, may transfer to the "Medical Services" account any discretionary appropriations made available for fiscal
          year [2015]2016 in this title (except appropriations made to the "General Operating Expenses, Veterans Benefits Administration" account)
          or any discretionary unobligated balances within the Department of Veterans Affairs, including those appropriated for fiscal
          year [2015]2016, that were provided in advance by appropriations Acts: Provided, That transfers shall be made only with the approval of the Office of Management and Budget: Provided further, That the transfer authority provided in this section is in addition to any other transfer authority provided by law: Provided further, That no amounts may be transferred from amounts that were designated by Congress as an emergency requirement pursuant to
          a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further, That such authority to transfer may not be used unless for higher priority items, based on emergent healthcare requirements,
          than those for which originally appropriated and in no case where the item for which funds are requested has been denied by
          Congress: Provided further, That, upon determination that all or part of the funds transferred from an appropriation are not necessary, such amounts
          may be transferred back to that appropriation and shall be available for the same purposes as originally appropriated: Provided further, 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 receive approval of that request].'

          (INCLUDING TRANSFER OF FUNDS)SEC. [239]225. Amounts made available for the Department of Veterans Affairs for fiscal year [2015]2016, under the "Board of Veterans Appeals" and the "General Operating Expenses, Veterans Benefits Administration" accounts may
          be transferred between such accounts: 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].'

          '

          [(Rescission of Funds)][SEC. 240. Of the unobligated balances available within the "DOD-VA Health Care Sharing Incentive Fund", $15,000,000 are hereby rescinded.][SEC. 241. Subsection (b) of section 504 of the Veterans' Benefits Improvements Act of 1996 (Public Law 104–275; 38 U.S.C. 5101 note)
          is amended to read as follows:

             "(b) Limitation.—The Secretary may carry out the pilot program under this section as follows:
             (1) In fiscal years before fiscal year 2015, through not more than 10 regional offices of the Department of Veterans Affairs.
             (2) In fiscal year 2015, through not more than 12 regional offices of the Department.
             (3) In fiscal year 2016, through not more than 15 regional offices of the Department.
             (4) In fiscal year 2017 and each fiscal year thereafter, through such regional offices of the Department as the Secretary
                considers appropriate.".]
          [SEC. 242. Section 101(d)(2)(B)(ii) of the Veterans Access, Choice, and Accountability Act of 2014 (Public Law 113–146; 38 U.S.C. 1701
          note) is amended by adding at the end the following new subclause:
          "(III) With respect to furnishing care or services under this section in Alaska, the Alaska Fee Schedule of the Department
             of Veterans Affairs will be followed, except for when another payment agreement, including a contract or provider agreement,
             is in place. With respect to care or services furnished under this section in a State with an All-Payer Model Agreement under
             the Social Security Act that became effective on January 1, 2014, the Medicare payment rates under clause (i) shall be calculated
             based on the payment rates under such agreement.".][SEC. 243. Section 1710(e)(1)(F) of title 38, United States Code, is amended by striking "January 1, 1957", and inserting "August 1,
          1953".]'

          [Advance appropriations for certain accounts of department of veterans affairs][SEC. 244. (a) In general.—Section 117 of title 38, United States Code, is amended—
          (1) by striking "medical care accounts of the Department" each place it appears and inserting "covered accounts of the Department";
          (2) in subsection (a)—
             (A) by striking "beginning with fiscal year 2011",; and
             (B) by striking "discretionary" each place it appears;

          (3) in subsection (c)—
             (A) by striking "medical care accounts of the Veterans Health Administration, Department of Veterans Affairs account" and inserting
                "accounts of the Department of Veterans Affairs account";

             (B) in paragraph (1), by inserting "Veterans Health Administration," and after "(1)";
             (C) in paragraph (2), by inserting "Veterans Health Administration," after "(2)";
             (D) in paragraph (3), by inserting "Veterans Health Administration," after "(3)";
             (E) by redesignating paragraphs (1) through (3) as paragraphs (4) through (6), respectively;
             (F) by inserting before paragraph (4), as redesignated by subparagraph (E), the following new paragraphs:

                   "(1) Veterans Benefits Administration, Compensation and Pensions.
                   (2) Veterans Benefits Administration, Readjustment Benefits.
                   (3) Veterans Benefits Administration, Veterans Insurance and Indemnities."; and

             (G) in the subsection heading, by striking "Medical Care Accounts" and inserting "Covered Accounts of the Department"; and

          (4) in the section heading, by striking "certain medical care accounts" and inserting "certain accounts".
          (b) Applicability.—Section 117 of title 38, United States Code, shall apply as follows:
             (1) With respect to an account described in paragraph (4), (5), or (6) of subsection (c) of such section, as redesignated by subsection
                (a) of this section, for each fiscal year beginning with fiscal year 2011.

             (2) With respect to an account described in paragraph (1), (2), or (3) of such subsection (c), as added by subsection (a) of this
                section, for each fiscal year beginning with 2017.

          (c) Clerical amendment.—The table of sections at the beginning of chapter 1 of title 38, United States Code, is amended by striking the item relating
             to section 117 and inserting the following new item:

                "117. Advance appropriations for certain accounts."

          (d) Conforming and technical amendments.—Section 1105(a) of title 31, United States Code, is amended—
             (1) by striking the first paragraph (37) and inserting the following new paragraph:

                   "(37) information on estimates of appropriations for the fiscal year following the fiscal year for which the budget is submitted
                      for the following accounts of the Department of Veterans Affairs:

                   (A) Veterans Benefits Administration, Compensation and Pensions.
                   (B) Veterans Benefits Administration, Readjustment Benefits.
                   (C) Veterans Benefits Administration, Veterans Insurance and Indemnities.
                   (D) Veterans Health Administration, Medical Services.
                   (E) Veterans Health Administration, Medical Support and Compliance.
                   (F) Veterans Health Administration, Medical Facilities."; and

             (2) by redesignating the second paragraph (37), as added by section 11(a)(2) of the GPRA Modernization Act of 2010 (Public Law
                111–352; 124 Stat. 3881), as paragraph (39).]
           (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)
             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2014 actual
                      2015 est.
                      2016 est.

                      Offsetting receipts from the public:

                      036–275130
                      Native American Direct Loans, Downward Reestimate of Subsidies
                      1

                      036–273330
                      Housing Downward Reestimates
                      24
                      268

                      036–275110
                      Native American Veteran Housing Loans, Negative Subsidies
                      1
                      2
                      2

                      036–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified
                      5
                      8
                      10

                      036–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                      42
                      40
                      40

                      036–275510
                      Housing Negative Subsidies
                      20
                      50
                      88

                      036–247300
                      Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                      159
                      201
                      171

                      General Fund Offsetting receipts from the public
                      252
                      569
                      311

                      Intragovernmental payments:

                      036–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                      21
                      5
                      5

                      General Fund Intragovernmental payments
                      21
                      5
                      5

             TITLE IV—GENERAL PROVISIONS

             SEC. 501. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless
          expressly so provided herein.SEC. 502. None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to the
          Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance
          with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 503. 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. 504. 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. 505. 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. 506. 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. 507. (a) Any agency receiving funds made available in this Act, shall, subject to subsections (b) and (c), post on the public Web site
          of that agency any report required to be submitted by the Congress in this or any other Act, upon the determination by the
          head of the agency that it shall serve the national interest.
          (b) Subsection (a) shall not apply to a report if—
             (1) the public posting of the report compromises national security; or
             (2) the report contains confidential or proprietary information.

          (c) The head of the agency posting such report shall do so only after such report has been made available to the requesting Committee
             or Committees of Congress for no less than 45 days.
          SEC. 508. (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. 509. None of the funds made available in this Act may be used by an agency of the executive branch to pay for first-class travel
          by an employee of the agency in contravention of sections 301–10.122 through 301–10.124 of title 41, Code of Federal Regulations.SEC. 510. 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. 511. None of the funds made available by this Act may be used by the Department of Defense or the Department of Veterans Affairs
          to lease or purchase new light duty vehicles for any executive fleet, or for an agency's fleet inventory, except in accordance
          with Presidential Memorandum—Federal Fleet Performance, dated May 24, 2011.][SEC. 512. (a) In general.—None of the funds appropriated or otherwise made available to the Department of Defense in this Act may be used to construct,
          renovate, or expand any facility in the United States, its territories, or possessions to house any individual detained at
          United States Naval Station, Guantnamo 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, Guantnamo
             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,
             Guantnamo Bay, Cuba, and who—
             (1) is not a citizen of the United States or a member of the Armed Forces of the United States; and
             (2) is—
                (A) in the custody or under the effective control of the Department of Defense; or
                (B) otherwise under detention at United States Naval Station, Guantnamo Bay, Cuba.]

           (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)