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



   
      
      
         DEPARTMENT OF VETERANS AFFAIRS                                                                                           
            
         
      
      
   
   
      DEPARTMENT OF VETERANS AFFAIRS                                                                                           
         
      
         Veterans Health Administration                                                                                           
            
         Federal Funds
         Medical servicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
         of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
         care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
         bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States
         Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for
         caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the
         Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111â163; 124 Stat. 1174; 38 U.S.C. 7681 note), and
         hospital care and medical services authorized by section 1787 of title 38, United States Code; [$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 036â0160â0â1â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
                  â3,088
                  â3,224
                  â3,248
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  286
                  286
                  286
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â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. 111â163
                  345
                  478
                  551
               
               
                  0013
                  Non-VA Care (Payments)
                  7,011
                  6,737
                  6,645
               
               
                  0021
                  P.L. 113â146, Sec. 801 - Medical Residents
                  
                  29
                  90
               
               
                  0022
                  P.L. 113â146, Sec. 801 - Education Debt Reduction Program
                  
                  1
                  6
               
               
                  0023
                  P.L. 113â146, Sec. 801 - Medical Supplies Support
                  
                  51
                  109
               
               
                  0024
                  P.L. 113â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 [036â0162]
                  
                  â1,772
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0152]
                  
                  â27
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0111]
                  
                  â511
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0167]
                  
                  â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 [036â0169]
                  â177
                  â190
                  â195
               
               
                  1120
                  Appropriations transferred to other accts [036â0165]
                  â15
                  â15
                  â15
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  3,069
                  3,204
                  3,227
               
               
                  1121
                  Appropriations transferred from other acct [036â0152]
                  60
                  
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â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
                  â1,400
                  â1,429
                  â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
                  â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
                  â597
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â46,183
                  â48,018
                  â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
                  â6
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â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]
                  â37
                  â63
                  â63
               
               
                  4033
                  Non-Federal sources
                  â118
                  â108
                  â108
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â155
                  â171
                  â171
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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.) 113â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. 113â235), less a rescission of $28.8 million (as directed
            in P.L. 113â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. 113â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 93â82, authorized VA to provide a health benefits
            program that shares the cost of medical supplies and services with eligible beneficiaries. The Veterans' Survivor Benefits
            Improvements Act of 2001, Public Law 107â14, extended CHAMPVA benefits, as a secondary payer to Medicare, to CHAMPVA beneficiaries
            over age 6. CHAMPVA programs also include Foreign Medical Program (FMP), Spina Bifida Health Care Program, and Children of
            Women Vietnam Veterans Health Care Program (CWVV). The Veterans Caregivers and Veterans Omnibus Health Services Act of 2010,
            Public Law 111â163, further expanded CHAMPVA to include primary family caregivers of certain seriously injured veterans. Eligible
            primary family caregivers are authorized to receive health care benefits through the existing CHAMPVA Program when the primary
            family caregiver has no other health care coverage (including Medicare and Medicaid).Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 111â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 036â0160â0â1â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. 113â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. 113â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. 113â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. 113â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 036â0160â0â1â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 036â0152â0â1â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. 113â146, Sec. 801 - Staffing Costs
                  
                  10
                  16
               
               
                  0028
                  P.L. 113â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 [036â0160]
                  
                  27
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  86
                  68
                  15
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  100
                  100
                  170
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â25
                  â27
                  â27
               
               
                  1120
                  Appropriations transferred to other accts [036â0160]
                  â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
                  â150
                  â106
                  â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
                  â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
                  â126
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,739
                  â5,799
                  â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
                  
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â11
                  â24
                  â24
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â12
                  â24
                  â24
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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. 113â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. 113â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 036â0152â0â1â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. 113â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. 113â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. 113â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 036â0152â0â1â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 036â0165â0â1â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 [097â0130]
                  15
                  15
                  15
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  15
                  15
                  15
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â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)
                  â56
                  â30
                  â23
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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 107â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 036â0165â0â1â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 036â0165â0â1â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 036â0162â0â1â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. 113â146, Sec. 801 - Leases
                  
                  164
                  149
               
               
                  0026
                  P.L. 113â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. 113â146, Sec. 801 - Non-Recurring Maintenance
                  
                  759
                  533
               
               
                  0126
                  P.L. 113â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 [036â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 [036â0169]
                  â39
                  â35
                  â36
               
               
                  1121
                  Appropriations transferred from other acct [036â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
                  â250
                  â252
                  â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
                  â32
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,174
                  â5,004
                  â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
                  â5
                  â11
                  â11
               
               
                  4033
                  Non-Federal sources
                  â11
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â16
                  â20
                  â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. 113â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. 113â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 036â0162â0â1â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. 113â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. 113â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 036â0162â0â1â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 036â0161â0â1â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
                  â7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â632
                  â619
                  â644
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  246
                  284
                  302
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â4
                  â4
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â4
                  â4
                  â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
                  â13
                  â20
                  â20
               
               
                  4033
                  Non-Federal sources
                  â11
                  â20
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â24
                  â40
                  â40
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 036â0161â0â1â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 036â0161â0â1â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 036â0169â0â1â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 [036â0162]
                  â6
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0162]
                  39
                  35
                  36
               
               
                  1121
                  Appropriations transferred from other acct [036â0152]
                  25
                  27
                  27
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  177
                  190
                  195
               
               
                  1121
                  Appropriations transferred from other acct [036â0167]
                  7
                  7
                  7
               
               
                  1121
                  Appropriations transferred from other acct [097â0130]
                  123
                  117
                  120
               
               
                  1121
                  Appropriations transferred from other acct [036â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
                  â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
                  â12
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â375
                  â423
                  â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
                  â8
                  â8
                  â8
               
               
                  4033
                  Non-Federal sources
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â9
                  â9
                  â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 111â84,
            the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
            James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 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 036â0169â0â1â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 036â0169â0â1â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 036â5287â0â2â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 [036â0160]
                  â3,069
                  â3,204
                  â3,227
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â19
                  â20
                  â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 036â4014â0â3â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)
                  â429
                  â480
                  â496
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  61
                  56
                  50
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â3
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â6
                  â9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â449
                  â476
                  â492
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â449
                  â477
                  â493
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  â3
                  â3
               
               
                  4170
                  Outlays, net (mandatory)
                  â20
                  3
                  3
               
               
                  4190
                  Outlays, net (total)
                  â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 036â4014â0â3â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 036â4014â0â3â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 036â4026â0â3â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)
                  â252
                  â253
                  â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
                  â252
                  â253
                  â253
               
               
                  
                     
                  
               
            
         
      
      
         These nonprofit corporations provide a flexible funding mechanism for the conduct of approved research at Department of Veterans
            Affairs medical centers. These organizations will derive funds to operate various research activities from Federal and non-Federal
            sources. No appropriation is required to support these activities.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4026â0â3â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 036â0172â0â1â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)
                  
                  â3,154
                  â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.) 113â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 036â0172â0â1â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 036â0172â0â1â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 036â8180â0â7â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
                  â29
                  â29
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â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)
                  â20
                  â20
                  â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 102â54 authorizes compensation work
            therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund. (38 U.S.C. chs. 83
            and 85.)
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â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 036â0102â0â1â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)
                  â69,817
                  â76,841
                  â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 113â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 97â377, the Reinstated Entitlement Program for Survivors (REPS) program restores Social Security
            benefits to certain surviving spouses or children of veterans who died of service-connected causes.
         
         Legislation is proposed to provide a cost-of-living adjustment comparable to the annual social security increase to recipients
            of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
            made on January 1, 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 036â0102â4â1â701
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Adjustments to the Compensation Program
                  
                  
                  â72
               
               
                  0102
                  Expand Burial Benefits
                  
                  
                  4
               
               
                  0103
                  Improve the Pension Program
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  
                  
                  â66
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â66
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â66
               
               
                  1900
                  Budget authority (total)
                  
                  
                  â66
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â66
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â66
               
               
                  3020
                  Outlays (gross)
                  
                  
                  66
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â66
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â66
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â66
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 036â0137â0â1â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)
                  â13,715
                  â14,727
                  â16,401
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  689
                  1,256
                  1,267
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â360
                  â392
                  â388
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 113â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 9â11 GI Bill (Chapter 33)._Public Law 110â252 greatly expanded education benefits beginning on August 1, 2009. Based on length of active duty service
            and training rate, trainees may be entitled to benefits including: tuition and fees, housing allowance, books and supplies
            stipend, kickers, and Yellow Ribbon matching payments. Certain active duty members of the Armed Forces may transfer benefits
            to a spouse or children.
         
         All volunteer force educational assistance (Montgomery GI Bill)._Public Law 98â525, enacted October 19, 1984, established two new educational programs: an assistance program for veterans
            who enter active duty during the period beginning July 1, 1985; and an assistance program for certain members of the Selected
            Reserve. Public Law 108â375 established a program to provide educational assistance to members of the reserve components called
            or ordered to active service in response to a war or national emergency declared by the President or the Congress, in recognition
            of the sacrifices that those members make in answering the call to duty. The Readjustment Benefit appropriation pays the basic
            benefit allowance for veterans, except for certain Post-Vietnam Era Veterans Education participants who transferred to the
            Montgomery GI Bill program. Supplementary educational assistance, Post-Vietnam Era Veterans Education converters, reservists,
            and the National Call to Service Program are financed by payments from Department of Defense.
         
         Survivors and Dependents Educational Assistance (Chapter 35)._Benefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected
            disability is rated permanent and total. In addition, dependents of 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.âEstablished under Public Law 112â56, is a program that, from July 1, 2012 through March 31, 2014, provides up to 12 months
               of retraining assistance to veterans at least 35 years of age but not more than 60 years of age, who are unemployed, received
               an honorable discharge and have no eligibility remaining for other education benefits. Veterans participating in this program
               would receive monthly payments equal to the three-year payment rate under the Montgomery GI Bill (MGIB) chapter 30.The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 111â275), VA may provide grants of up to $200,000 per fiscal year to
            individuals or entities for the development of specially adapted housing assistive technologies and limits to $1 million the
            aggregate amount of such grants VA may award in any fiscal year.
         
         Automobile Grants and Adaptive Equipment._Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
            is provided to certain service-disabled veterans and 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 111â275) and will continue
            to increase based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 106â398, enacted October 30, 2000, allows the military services to pay up to 100 percent of tuition and expenses
            charged by a school for servicemembers. If a service department pays less than 100 percent, a servicemember eligible for the
            Montgomery GI Bill Active-duty (MGIB) or the Post 9â11 GI Bill (Chapter 33) can elect to receive VA benefits for all or a
            portion of the remaining expenses. Public Law 108â454 established a program that provides availability of education benefits
            for payment for national admissions exams and national exams for credit at institutions of higher education.
         
         The National Exams._The benefit allows VA to reimburse for the fee charged for national tests for admission to institutions of higher learning
            and national tests providing an opportunity for course credit at institutions of higher learning.
         
         Licensing and Certification Test Payments._Under Public Law 106â419, veterans and other eligible persons may receive up to $2,000 to pay fees required for civilian occupational
            licensing and certification examinations needed to enter, maintain, or advance in employment in a vocation or profession,
            effective March 1, 2001.
         
         National Call to Service._The 2003 National Defense Authorization Act directs the Department of Defense to offer an active duty enlistment option of
            15 months plus training time to facilitate interest in National Service. Program participants will be given the opportunity
            to select one of the following incentives: a $5,000 enlistment bonus, repayment of student loans up to $18,000, or one of
            two education allowances.
         
         Work-Study._Certain veterans, reservists, and dependents pursuing a program of rehabilitation, education or training, who are enrolled
            as full-time students, can work up to 250 hours per semester, receiving the Federal ($7.25 as of July 24, 2009) or state minimum
            wage rate, whichever is higher.
         
         Payments to States._State approving agencies are reimbursed for the costs of inspecting, approving, and supervising programs of education and
            training offered by educational institutions and training establishments in which veterans, dependents, and reservists are
            enrolled or are about to enter.
         
         Reporting Fees._Reporting fees are paid to education and training institutions to help defray the costs of certifying education enrollment
            for veterans enrolled in training during a calendar year.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â0â1â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 036â0137â4â1â702
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0201
                  Adjustments to the Education Program
                  
                  
                  â21
               
               
                  0202
                  Improvements to the Vocational Rehabilitation Program
                  
                  
                  1
               
               
                  0203
                  Improvements to the Housing Grant Program
                  
                  
                  3
               
               
                  0204
                  Adjustments to Adaptive Equipment Program
                  
                  
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  â19
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â19
               
               
                  1900
                  Budget authority (total)
                  
                  
                  â19
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â19
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â19
               
               
                  3020
                  Outlays (gross)
                  
                  
                  19
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â19
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â19
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â19
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 036â0120â0â1â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)
                  â82
                  â71
                  â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
                  â5
                  â5
                  â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 113â235) and prevents
               our Nation's Veterans from being adversely affected by budget delays.Note.â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 036â0120â0â1â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 036â1121â0â1â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)
                  â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. 110â329), to make payments to eligible persons who served in the Philippines during World War II. Payments were subsequently
            authorized by Congress in the American Recovery and Reinvestment Act of 2009 (P.L. 111â5). Original funding of $198,000,000
            was supplemented by a transfer of $67,000,000 authorized by P.L. 111â212 that remains available until expended. Payments to
            citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.
         
      
         Service-disabled Veterans Insurance Fund                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4012â0â3â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)
                  â139
                  â150
                  â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
                  â51
                  â39
                  â50
               
               
                  4123
                  Baseline Program [Interest on loans]
                  â4
                  â6
                  â5
               
               
                  4123
                  Baseline Program [Premiums Earned]
                  â58
                  â63
                  â66
               
               
                  4123
                  Baseline Program [Repayments of Loan/Liens]
                  â18
                  â20
                  â21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â131
                  â128
                  â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 036â4012â0â3â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 036â4010â0â3â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)
                  â40
                  â41
                  â37
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  37
                  31
                  26
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â3
                  â3
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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]
                  â10
                  â8
                  â7
               
               
                  4123
                  Baseline Program [Fund Premiums]
                  â1
                  â1
                  â1
               
               
                  4123
                  Baseline Program [Cash Collections]
                  â2
                  â2
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â13
                  â11
                  â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 036â4010â0â3â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 036â4009â0â3â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)
                  â839
                  â861
                  â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
                  â845
                  â855
                  â841
               
               
                  4190
                  Outlays, net (total)
                  â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 036â4009â0â3â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 036â1119â0â1â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)
                  â2,203
                  â898
                  â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 036â1119â0â1â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
                  â5.00
                  â5.06
                  1.71
               
               
                  132004
                  Vendee Direct Loans
                  â24.13
                  â20.79
                  â25.58
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â8.83
                  â20.66
                  â25.42
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133004
                  Vendee Direct Loans
                  
                  â50
                  â88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  
                  â50
                  â88
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134004
                  Vendee Direct Loans
                  
                  â50
                  â88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  
                  â50
                  â88
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Acquired Direct Loans
                  1
                  â9
                  
               
               
                  135004
                  Vendee Direct Loans
                  â8
                  3
                  
               
               
                  135005
                  Acquired and Vendee Loan Reestimates
                  â1
                  â16
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â8
                  â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
                  â20
                  277
                  270
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  233999
                  Total subsidy budget authority
                  â20
                  277
                  270
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  Housing Guaranteed Loans
                  â20
                  277
                  270
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  â20
                  277
                  270
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235001
                  Housing Guaranteed Loans
                  1,963
                  218
                  
               
               
                  235002
                  Guaranteed Loan Sale SecuritiesâVendee
                  67
                  â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 105â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 036â1119â0â1â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 036â4127â0â3â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
                  â90
                  â93
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  335
                  539
                  679
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â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
                  â51
                  â76
                  â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)
                  â61
                  â534
                  â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
                  â8
                  â7
                  
               
               
                  4120
                  Reimbursements from DLFA
                  
                  â2
                  â1
               
               
                  4122
                  Interest on uninvested funds
                  â11
                  
                  
               
               
                  4123
                  Interest and principal received on loans
                  â46
                  â52
                  â69
               
               
                  4123
                  Fees
                  â21
                  â5
                  â7
               
               
                  4123
                  Cash sale of properties
                  
                  â10
                  â9
               
               
                  4123
                  Other
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â100
                  â76
                  â86
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  54
                  463
                  593
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â39
                  458
                  591
               
               
                  4180
                  Financing authority, net (total)
                  54
                  463
                  593
               
               
                  4190
                  Financing disbursements, net (total)
                  â39
                  458
                  591
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â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
                  â47
                  â24
                  â28
               
               
                  
                  Write-offs for default:
               
               
                  1263
                  Direct loans
                  â3
                  â9
                  â5
               
               
                  1264
                  Other adjustments, net (+ or -)
                  â28
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  452
                  662
                  973
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â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 036â4129â0â3â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
                  â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)
                  â2,852
                  â3,855
                  â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
                  â2,037
                  â730
                  â270
               
               
                  4120
                  Recoveries from DLFA
                  â5
                  â244
                  â345
               
               
                  4122
                  Interest on uninvested funds
                  â172
                  â561
                  â602
               
               
                  4123
                  Funding fees
                  â1,361
                  â1,394
                  â1,516
               
               
                  4123
                  Cash sale of properties
                  â1,630
                  â1,371
                  â1,942
               
               
                  4123
                  Non-Federal sources
                  â26
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â5,231
                  â4,300
                  â4,675
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â20
                  
                  
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â2,379
                  â445
                  â959
               
               
                  4180
                  Financing authority, net (total)
                  â20
                  
                  
               
               
                  4190
                  Financing disbursements, net (total)
                  â2,379
                  â445
                  â959
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â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
                  â46,350
                  â43,506
                  â46,713
               
               
                  
                  Adjustments:
               
               
                  2262
                  Terminations for default that result in acquisition of property
                  â1,571
                  â1,896
                  â2,099
               
               
                  2263
                  Terminations for default that result in claim payments
                  â964
                  â1,177
                  â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 036â4129â0â3â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 036â4025â0â3â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
                  â1
                  â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
                  â14
                  â13
                  â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)
                  â3
                  â6
                  â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
                  â2
                  â1
                  â1
               
               
                  4123
                  Sale of homes, cash
                  â3
                  â3
                  â2
               
               
                  4123
                  Interest on loans
                  â1
                  
                  
               
               
                  4123
                  Interest collection on Veteran liability debts
                  â3
                  
                  
               
               
                  4123
                  Principal collection on Veteran liability debts
                  â10
                  â3
                  â3
               
               
                  4123
                  Non-Federal sources
                  
                  â9
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â19
                  â16
                  â14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â14
                  â13
                  â12
               
               
                  4170
                  Outlays, net (mandatory)
                  â16
                  â10
                  â12
               
               
                  4180
                  Budget authority, net (total)
                  â14
                  â13
                  â12
               
               
                  4190
                  Outlays, net (total)
                  â16
                  â10
                  â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 036â4025â0â3â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
                  â3
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  5
                  4
                  3
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â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
                  â102
                  â71
                  â49
               
               
                  2262
                  Adjustments: Terminations for default that result in acquisition of property
                  â2
                  â2
                  â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
                  â11
                  â10
                  â6
               
               
                  2364
                  Other adjustments, net
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  28
                  18
                  12
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â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 (-)
                  â29
                  â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 (-)
                  
                  â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 036â4025â0â3â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 036â1120â0â1â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)
                  â2
                  â3
                  â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 036â1120â0â1â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
                  â16.75
                  â17.04
                  â18.08
               
               
                  132003
                  Vocational Rehabilitation
                  0.20
                  0.36
                  1.05
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â12.51
                  â13.02
                  â13.98
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  Native American Direct Loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â1
                  â2
                  â2
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Native American Direct Loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â1
                  â2
                  â2
               
               
                  
                  Direct loan 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 109â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 036â1120â0â1â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 036â4130â0â3â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
                  â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
                  â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
                  â5
                  â8
                  â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)
                  â9
                  â16
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  1
                  1
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â2
                  â1
                  
               
               
                  4123
                  Non-federal sources - Repayments and prepayments of principal
                  â4
                  â6
                  â7
               
               
                  4123
                  Non-Federal sources - Interest received on loans
                  â2
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â8
                  â10
                  â10
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 036â4130â0â3â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
                  â4
                  â6
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  59
                  63
                  66
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â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 036â4258â0â3â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)
                  â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 036â4258â0â3â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
                  â95
                  â95
                  â95
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  5
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  5
                  5
                  5
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â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 036â4112â0â3â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
                  â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
                  â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
                  â1
                  â3
                  â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)
                  â2
                  â3
                  â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
                  â2
                  â3
                  â3
               
               
                  4180
                  Financing authority, net (total)
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â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
                  â2
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â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 036â8133â0â7â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 99â576, enacted October 28, 1986, closed the program permanently for new
            enrollments effective March 31, 1987. Public Law 106â419, enacted November 1, 2000, provides qualified participants in this
            program another opportunity (through October 31, 2001) to convert to the All-Volunteer Force Educational Assistance program
            (Montgomery GI Bill). The estimated activity in the fund follows:
         
         CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES [total dollars]
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 036â8132â0â7â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
                  â306
                  â261
                  â217
               
               
                  0501
                  National Service Life Insurance Fund
                  â592
                  â540
                  â557
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â898
                  â801
                  â774
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  4,564
                  4,024
                  3,467
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â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)
                  â1,093
                  â1,156
                  â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
                  â141
                  â159
                  â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 036â8132â0â7â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
                  â1,093
                  â1,156
                  â1,007
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4599
                  Outgo under current law (-)
                  â1,093
                  â1,156
                  â1,007
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â1,093
                  â1,156
                  â1,007
               
               
                  
                  Unexpended balance, end of year:
               
               
                  8700
                  Uninvested balance (net), end of year
                  â11
                  â131
                  â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 036â8132â0â7â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 036â8150â0â7â701
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  6
                  4
                  3
               
               
                  
                  Appropriations:
               
               
                  0500
                  United States Government Life Insurance Fund
                  â2
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  4
                  3
                  2
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â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)
                  â3
                  â2
                  â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 036â8150â0â7â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
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4599
                  Outgo under current law (-)
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â3
                  â2
                  â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 036â8150â0â7â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 036â8455â0â8â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
                  â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)
                  â210
                  â242
                  â224
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  448
                  417
                  403
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â26
                  â24
                  â24
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â24
                  â24
                  â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]
                  â101
                  â90
                  â82
               
               
                  4123
                  Baseline Program [Repayment of loans]
                  â14
                  â13
                  â12
               
               
                  4123
                  Baseline Program [Fund Premiums]
                  â34
                  â28
                  â26
               
               
                  4123
                  Baseline Program [Interest on Loans]
                  â4
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â153
                  â134
                  â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 036â8455â0â8â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 036â0110â0â1â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)
                  â914
                  â720
                  â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 036â0110â0â1â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 036â0111â0â1â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. 113â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 [036â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)
                  â387
                  â682
                  â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 036â0111â0â1â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 036â0181â0â1â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)
                  â110
                  â86
                  â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 036â0183â0â1â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)
                  â40
                  â55
                  â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 036â0142â0â1â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
                  â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
                  â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
                  â8
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â736
                  â704
                  â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
                  â322
                  â378
                  â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 036â0142â0â1â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 036â0142â0â1â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 036â1122â0â1â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)
                  
                  â84
                  â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. Â§ 7101(a) is to conduct hearings and consider and dispose of appeals properly before the Board in a timely manner. The Board's
            goal is to issue quality decisions in compliance with the requirements of the law, including the precedential decisions of
            the United States Court of Appeals for Veterans Claims (CAVC) and other federal courts. The Board makes final decisions on
            behalf of the Secretary on appeals from decisions of local Department of Veterans Affairs (VA) Offices. The Board reviews
            all appeals for entitlement to veterans' benefits, including claims for service connection, increased disability ratings,
            total disability ratings, pension, insurance benefits, educational benefits, home loan guaranties, vocational rehabilitation,
            dependency and indemnity compensation, and healthcare delivery.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1122â0â1â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 036â1122â0â1â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 036â0151â0â1â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
                  
                  â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
                  â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
                  â44
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2,773
                  â2,938
                  â3,074
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  405
                  465
                  629
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â415
                  â466
                  â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. 101â508.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â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 036â0151â0â1â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 036â0170â0â1â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)
                  â119
                  â126
                  â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
                  â4
                  â6
                  â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 036â0170â0â1â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 036â0170â0â1â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 036â0167â0â1â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. 113â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 [036â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 [036â0169]
                  â7
                  â7
                  â7
               
               
                  1130
                  Appropriations permanently reduced
                  
                  â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
                  â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
                  â53
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â3,467
                  â4,038
                  â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
                  
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â35
                  â55
                  â57
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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. 113â146.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â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. 113â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. 113â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. 113â146, Sec. 801
                  
                  101
                  45
               
               
                  26.0
                  Supplies and materials
                  6
                  9
                  11
               
               
                  26.0
                  Supplies and materials - Choice Act, P.L. 113â146, Sec. 801
                  
                  10
                  7
               
               
                  31.0
                  Equipment
                  425
                  317
                  343
               
               
                  31.0
                  Equipment - Choice Act, P.L. 113â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 036â0167â0â1â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 036â0129â0â1â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
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  249
                  257
                  266
               
               
                  1930
                  Total budgetary resources available
                  264
                  258
                  267
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â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
                  â5
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â268
                  â276
                  â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 036â0129â0â1â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 036â0129â0â1â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 036â4537â0â4â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
                  â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)
                  â1,435
                  â1,814
                  â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
                  â1,964
                  â1,720
                  â1,720
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  244
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,720
                  â1,720
                  â1,720
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â562
                  â155
                  131
               
               
                  3200
                  Obligated balance, end of year
                  â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
                  â1,176
                  â2,100
                  â2,126
               
               
                  4123
                  Non-Federal sources
                  â128
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,304
                  â2,100
                  â2,126
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  244
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  131
                  â286
                  â26
               
               
                  4190
                  Outlays, net (total)
                  131
                  â286
                  â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 036â4537â0â4â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 036â4537â0â4â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 036â4539â0â4â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)
                  â598
                  â845
                  â829
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  256
                  207
                  208
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â89
                  â139
                  â139
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â50
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â139
                  â139
                  â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
                  â653
                  â803
                  â837
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â50
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â55
                  42
                  â8
               
               
                  4190
                  Outlays, net (total)
                  â55
                  42
                  â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
            109â114, permanent status was conferred upon the VA Franchise Fund. VA Enterprise Centers are the lines of business within
            the VA Franchise Fund and are expected to have net billings of about $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 036â4539â0â4â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 036â4539â0â4â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 availableâ
      (1) for furnishing recreational facilities, supplies, and equipment; and
      (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
         in the Department.
      '
      			
      (including transfer of funds)SEC. 215. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      may be transferred to "Medical Services", to remain available until expended for the purposes of that account.SEC. 216. The Secretary of Veterans Affairs may enter into agreements with Indian tribes and tribal organizations which are party to
      the Alaska Native Health Compact with the Indian Health Service, and Indian tribes and tribal organizations serving rural
      Alaska which have entered into contracts with the Indian Health Service under the Indian Self Determination and Educational
      Assistance Act, to provide healthcare, including behavioral health and dental care. The Secretary shall require participating
      veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary. The term "rural
      Alaska" shall mean those lands sited within the external boundaries of the Alaska Native regions specified in sections 7(a)(1)-(4)
      and (7)-(12) of the Alaska Native Claims Settlement Act, as amended (43 U.S.C. 1606), and those lands within the Alaska Native
      regions specified in sections 7(a)(5) and 7(a)(6) of the Alaska Native Claims Settlement Act, as amended (43 U.S.C. 1606),
      which are not within the boundaries of the municipality of Anchorage, the Fairbanks North Star Borough, the Kenai Peninsula
      Borough or the Matanuska Susitna Borough.'
      			
      (including transfer of funds)SEC. 217. Such sums as may be deposited to the Department of Veterans Affairs Capital Asset Fund pursuant to section 8118 of title 38,
      United States Code, may be transferred to the "Construction, Major Projects" and "Construction, Minor Projects" accounts,
      to remain available until expended for the purposes of these accounts.[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
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress: Provided further, That section 223 of Title II of Division I of Public Law 113â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
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress.'
      			
      (including transfer of funds)SEC. [224]221. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      for healthcare provided at facilities designated as combined Federal medical facilities as described by section 706 of the
      Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500) shall also be available:
      (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
      by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84; 123 Stat. 3571); and (2)
      for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
      Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500).'
      			
      (including transfer of funds)SEC. [225]222. Of the amounts available in this title for "Medical Services", "Medical Support and Compliance", and "Medical Facilities",
      a minimum of $15,000,000 shall be transferred to the DOD-VA Health Care Sharing Incentive Fund, as authorized by section 8111(d)
      of title 38, United States Code, to remain available until expended, for any purpose authorized by section 8111 of title 38,
      United States Code.'
      			
      (including[rescissions]CANCELLATIONof funds)
      SEC. [226]223. (a) Of the funds appropriated in title II of division [J]I of Public Law [113â76]113â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 inâ
      (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 104â275; 38 U.S.C. 5101 note)
      is amended to read as follows:
      
         "(b) Limitation.â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 113â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.âSection 117 of title 38, United States Code, is amendedâ
      (1) by striking "medical care accounts of the Department" each place it appears and inserting "covered accounts of the Department";
      (2) in subsection (a)â
         (A) by striking "beginning with fiscal year 2011",; and
         (B) by striking "discretionary" each place it appears;
      
      (3) in subsection (c)â
         (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.â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.â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.âSection 1105(a) of title 31, United States Code, is amendedâ
         (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
            111â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:
               
               
                  036â275130
                  Native American Direct Loans, Downward Reestimate of Subsidies
                  1
                  
                  
               
               
                  036â273330
                  Housing Downward Reestimates
                  24
                  268
                  
               
               
                  036â275110
                  Native American Veteran Housing Loans, Negative Subsidies
                  1
                  2
                  2
               
               
                  036â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  5
                  8
                  10
               
               
                  036â322000
                  All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                  42
                  40
                  40
               
               
                  036â275510
                  Housing Negative Subsidies
                  20
                  50
                  88
               
               
                  036â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:
               
               
                  036â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  21
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  21
                  5
                  5
               
               
                  
                     
                  
               
            
         
      
      
         
      
         TITLE IVâ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 ifâ
         (1) the public posting of the report compromises national security; or
         (2) the report contains confidential or proprietary information.
      
      (c) The head of the agency posting such report shall do so only after such report has been made available to the requesting Committee
         or Committees of Congress for no less than 45 days.
      SEC. 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 301â10.122 through 301â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 MemorandumâFederal Fleet Performance, dated May 24, 2011.][SEC. 512. (a) In general.âNone of the funds appropriated or otherwise made available to the Department of Defense in this Act may be used to construct,
      renovate, or expand any facility in the United States, its territories, or possessions to house any individual detained at
      United States Naval Station, 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 whoâ
         (1) is not a citizen of the United States or a member of the Armed Forces of the United States; and
         (2) isâ
            (A) in the custody or under the effective control of the Department of Defense; or
            (B) otherwise under detention at United States Naval Station, Guantnamo Bay, Cuba.]
         
       (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)