Appendix - Department of Veterans Affairs

For necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment, bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note), and hospital care and medical services authorized by section 1787 of title 38, United States Code; [$209,189,000] $1,124,197,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1, [2014]2015; and, in addition, [$47,603,202,000] $51,673,000,000, plus reimbursements, shall become available on October 1, [2015]2016, and shall remain available until September 30, [2016]2017: Provided, That, of the amount made available on October 1, 2016, under this heading, $1,400,000,000 shall remain available until September 30, 2018: Provided further, That notwithstanding any other provision of law, the Secretary of Veterans Affairs shall establish a priority for the provision of medical treatment for veterans who have service-connected disabilities, lower income, or have special needs: Provided further, That notwithstanding any other provision of law, the Secretary of Veterans Affairs shall give priority funding for the provision of basic medical benefits to veterans in enrollment priority groups 1 through 6: Provided further, That notwithstanding any other provision of law, the Secretary of Veterans Affairs may authorize the dispensing of prescription drugs from Veterans Health Administration facilities to enrolled veterans with privately written prescriptions based on requirements established by the Secretary: Provided further, That the implementation of the program described in the previous proviso shall incur no additional cost to the Department of Veterans Affairs. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015.)


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

0100	Balance, start of year	246	286	286
	Receipts:
0220	Pharmaceutical Co-payments, MCCF	663	650	593
0221	Medical Care Collections Fund, Third Party Prescription Claims	87	90	94
0222	Enhanced-use Lease Proceeds, MCCF	1	2	2
0223	First Party Collections, MCCF	190	191	194
0224	Third Party Collections, MCCF	2,112	2,221	2,295
0225	Parking Fees, MCCF	4	4	4
0226	Compensated Work Therapy, MCCF	66	61	61
0227	MCCF, Long-term Care Copayments	3	3	3
0240	Payments from Compensation and Pension, MCCF	2	2	2

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

0400	Total: Balances and collections	3,374	3,510	3,534
	Appropriations:
0500	Medical Care Collections Fund	–3,088	–3,224	–3,248

0799	Balance, end of year	286	286	286


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

	Obligations by program activity:
0001	Outpatient care	19,038	19,545	21,454
0002	Inpatient care	6,522	7,119	7,547
0004	Mental health care	4,503	4,906	5,206
0005	Long-term care	2,978	3,300	3,542
0006	Prosthetics care	2,426	2,629	2,829
0007	Dental care	538	631	700
0008	Rehabilitation	426	456	469
0009	CHAMPVA and Other dependent programs	1,384	1,558	1,715
0011	Readjustment Counseling	178	201	207
0012	Caregivers (Title I) P.L. 111–163	345	478	551
0013	Non-VA Care (Payments)	7,011	6,737	6,645
0021	P.L. 113–146, Sec. 801 - Medical Residents		29	90
0022	P.L. 113–146, Sec. 801 - Education Debt Reduction Program		1	6
0023	P.L. 113–146, Sec. 801 - Medical Supplies Support		51	109
0024	P.L. 113–146, Sec. 801 - Staffing Costs		659	1,368

0091	Total operating expenses	45,349	48,300	52,438
0101	Capital investment	1,229	863	879

0799	Total direct obligations	46,578	49,163	53,317
0801	Medical Services (Reimbursable)	151	171	171

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	455	5,228	1,573
1001	Discretionary unobligated balance brought fwd, Oct 1	455	228
1010	Unobligated balance transfer to other accts [036–0162]		–1,772
1010	Unobligated balance transfer to other accts [036–0152]		–27
1010	Unobligated balance transfer to other accts [036–0111]		–511
1010	Unobligated balance transfer to other accts [036–0167]		–377

1050	Unobligated balance (total)	455	2,541	1,573
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	1,440	1,609	2,524
1120	Appropriations transferred to other accts [036–0169]	–177	–190	–195
1120	Appropriations transferred to other accts [036–0165]	–15	–15	–15
1121	Appropriations transferred from other acct [036–5287]	3,069	3,204	3,227
1121	Appropriations transferred from other acct [036–0152]	60
1131	Unobligated balance of appropriations permanently reduced	–179

1160	Appropriation, discretionary (total)	4,198	4,608	5,541
	Advance appropriations, discretionary:
1170	Advance appropriation	43,557	45,016	47,603
1173	Advance appropriations permanently reduced	–1,400	–1,429	–1,400

1180	Advanced appropriation, discretionary (total)	42,157	43,587	46,203
	Appropriations, mandatory:
1200	Appropriation	5,000

1260	Appropriations, mandatory (total)	5,000
	Spending authority from offsetting collections, discretionary:
1700	Collected	147	171	171
1701	Change in uncollected payments, Federal sources	3

1750	Spending auth from offsetting collections, disc (total)	150	171	171
1900	Budget authority (total)	51,505	48,366	51,915
1930	Total budgetary resources available	51,960	50,907	53,488
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–3
1941	Unexpired unobligated balance, end of year	5,228	1,573

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	8,638	8,587	9,903
3010	Obligations incurred, unexpired accounts	46,729	49,334	53,488
3011	Obligations incurred, expired accounts	–597
3020	Outlays (gross)	–46,183	–48,018	–52,209

3050	Unpaid obligations, end of year	8,587	9,903	11,182
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–6	–5	–5
3070	Change in uncollected pymts, Fed sources, unexpired	–3
3071	Change in uncollected pymts, Fed sources, expired	4

3090	Uncollected pymts, Fed sources, end of year	–5	–5	–5
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	8,632	8,582	9,898
3200	Obligated balance, end of year	8,582	9,898	11,177

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	46,505	48,366	51,915
	Outlays, gross:
4010	Outlays from new discretionary authority	39,851	41,710	44,865
4011	Outlays from discretionary balances	6,332	5,753	5,979

4020	Outlays, gross (total)	46,183	47,463	50,844
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Baseline Program [Medical services]	–37	–63	–63
4033	Non-Federal sources	–118	–108	–108

4040	Offsets against gross budget authority and outlays (total)	–155	–171	–171
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–3
4052	Offsetting collections credited to expired accounts	8

4060	Additional offsets against budget authority only (total)	5

4070	Budget authority, net (discretionary)	46,355	48,195	51,744
4080	Outlays, net (discretionary)	46,028	47,292	50,673
	Mandatory:
4090	Budget authority, gross	5,000
	Outlays, gross:
4101	Outlays from mandatory balances		555	1,365
4180	Budget authority, net (total)	51,355	48,195	51,744
4190	Outlays, net (total)	46,028	47,847	52,038

For 2017, the Budget requests $63.3 billion in advance appropriations for the three medical care appropriations: Medical Services, Medical Support and Compliance, and Medical Facilities. This request for advance appropriations fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans. This funding enables timely and predictable funding for VA's medical care to prevent our Nation's veterans from being adversely affected by budget delays, and provides opportunities to more effectively use resources in a constrained fiscal environment.

For 2016, Medical Care appropriations are increased by $1.3 billion over the 2016 advance appropriations request of $58.7 billion. Each year, VA updates its budget estimates to incorporate the most recent data on health care utilization rates, actual program experience, and other factors, such as economic trends in unemployment and inflation. As a result of these updates, the adjusted budget estimates more accurately reflect the projected medical demands of veterans enrolled in the VA health care system.

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

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

Medical Care Collections Fund (MCCF)._VA estimates collections of over $3.2 billion in 2016 and over $3.3 billion in 2017, representing over five percent of available Medical Care resources in both years. VA has the authority to collect inpatient and outpatient co-payments, medication co-payments, and nursing home co-payments; authority for certain income verification; authority to recover third-party insurance payments from veterans for nonservice-connected conditions; and authority to collect revenue from enhanced use leases. These collections also include those collected from the Compensated Work Therapy Program, Compensation and Living Expenses Program, and the Parking Program.

Medical Services._For Medical Services, the Budget reflects the following discretionary appropriation funding: the 2015 enacted advance appropriation of $45.0 billion, augmented with $209 million (as provided in P.L. 113–235), less a rescission of $28.8 million (as directed in P.L. 113–235); the 2016 enacted advance appropriation of $47.6 billion, together with an additional $1.1 billion as requested in this Budget; and the 2017 advance appropriation request of $51.7 billion. This appropriation provides for a comprehensive, integrated health care delivery system that addresses the needs of eligible veterans and beneficiaries in VA medical centers, outpatient clinic facilities, contract hospitals, State homes, and outpatient programs on a fee basis. Hospital and outpatient care is also provided by the private sector for certain dependents and survivors of veterans under the Civilian Health and Medical Programs for the Department of Veterans Affairs (CHAMPVA). In addition to this funding, the Budget reflects mandatory funding provided in section 801 of the Veterans Choice Act (P.L. 113–146): $740 million in 2015 and $1.6 billion in 2016.

Estimated 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.


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

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

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


	2014 actual	2015 est.	2016 est.

Patients Treated	483,800	474,696	465,290

Mental health care._Obligations in the Medical Services account for 2016 are estimated to be $5,206 million for the inpatient, residential, and outpatient care of veterans with conditions related to mental illness, including alcohol and drug problems. Mental health services and operations ensure the availability of a range of services, from treatment of a variety of common mental health conditions in primary care to more intensive interventions in specialty mental health programs for more severe and persisting mental health conditions. Specialty services such as evidence-based psychotherapies, intensive outpatient programs, residential rehabilitation treatment, and inpatient care are available to meet the range of veterans' needs.
Estimated operating levels are:


	2014 actual	2015 est.	2016 est.

Average daily census (ADC)	9,045	9,068	9,066
Outpatient Visits/Encounters	11,874,040	12,329,246	12,713,867

Long term services and supports._Obligations in the Medical Services account for 2016 are estimated to be $3,542 million for the care of veteran residents in VA-operated long-term care programs. VA offers a spectrum of geriatric and extended care services to veterans enrolled in its health care system. The spectrum of long-term care services includes non-institutional and institutional services. All VA medical centers provide home- and community-based long-term care programs. The patient-focused approach supports veterans who wish to live safely at home in their own communities for as long as possible. In addition, veterans receive institutional long-term care through one of four venues: VA Community Living Centers (CLCs); Community Nursing Homes; State Veterans Nursing Homes; and State Veterans Home Domiciliaries. The operating levels for institutional care below represent only VA CLCs.
Estimated operating levels are:


	2014 actual	2015 est.	2016 est.

Institutional (ADC)	9,469	9,213	8,944
Non-Institutional Visits/Procedures	2,600,928	2,719,996	2,837,655

Prosthetics care._Obligations in the Medical Services account for 2016 are estimated to be $2,829 million for veterans. Prosthetic and Sensory Aids Service is an integrated delivery system designed to provide medically prescribed prosthetic and sensory aids, medical devices, assistive aids, repairs and services to eligible disabled veterans to maximize the independence and enhance their quality of life. This includes, but is not limited to, artificial limbs, hearing aids, and home oxygen; items that improve accessibility such as ramps and vehicle modifications, wheelchairs and mobility aids; and devices surgically placed in the veteran, such as stents.

Dental care._Obligations in the Medical Services account for 2016 are estimated to be $700 million for the treatment of veterans who require dental care. Dental care services are provided to eligible veterans with a "medical condition negatively impacted by poor dentition." These patients may include poorly controlled diabetic patients, patients with head or neck cancer, organ transplant patients and others. Veterans with a 100 percent service-connected disability are eligible for comprehensive dental care as needed. In addition, homeless veterans enrolled in certain residential treatment programs are also eligible for dental treatment.
Estimated operating levels are:


	2014 actual	2015 est.	2016 est.

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

Rehabilitation._Obligations in the Medical Services account for 2016 are estimated to be $469 million for the provision of rehabilitative care, including Blind Rehabilitation and Spinal Cord Injury programs. These services include inpatient and outpatient blind and vision rehabilitation programs, adjustment to blindness counseling, patient and family education, and assistive technology. The mission of Spinal Cord Injury and Disorders (SCI/D) Services is to promote the health, independence, quality of life and productivity of individuals with spinal cord injury and disorders through efficient delivery of acute rehabilitation, psychological, social, vocational, medical and surgical care, professional training, as well as patient and family education.
Estimated operating levels are:




	2014 actual	2015 est.	2016 est.
ADC	1,166	1,169	1,163

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


	2014 actual	2015 est.	2016 est.

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

Readjustment Counseling._Obligations in the Medical Services account for 2016 are estimated to be $207 million. This program provides readjustment counseling services at VA Vet Centers. Vet Centers are community-based counseling centers that provide a wide range of social and psychological services to include: professional readjustment counseling to veterans who have served in a combat zone, military sexual trauma counseling, bereavement counseling for families who experience an active duty death, substance abuse assessments and referral, medical referral, VBA benefits explanation and referral, and employment counseling. Services are also extended to the family members of eligible veterans for issues related to military service and the readjustment of those veterans.
Estimated operating levels are:


	2014 actual	2015 est.	2016 est.

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

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


	2014 actual	2015 est.	2016 est.

Caregiver Stipend	295,182,000	411,472,000	469,297,936
Caregiver Caseload	17,573	20,912	24,049

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


	2014 actual	2015 est.	2016 est.

Outpatient Visits	13,898,422	14,278,158	14,638,578
Mental Health Outpatient Visits	270,308	271,317	281,779
Contract Hospital Patients Treated (Non Mental Health)	136,760	140,579	147,676
Contract Hospital (Psychiatry)	19,926	20,734	22,796
Community Nursing Home Patients treated	27,720	29,558	31,271
State Nursing Home Patients Treated	31,202	32,472	33,655
State Home Domiciliary Patients treated	5,099	5,199	5,326
State Adult Day Health Care ADC	33	36	39
Non-Institutional Care Visits/Procedures	10,846,027	10,983,691	11,380,956
Dental Procedures	291,894	312,132	325,272


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	15,437	16,398	17,120
11.1	Full-time permanent - Choice Act, P.L. 113–146, Sec. 801		436	903
11.3	Other than full-time permanent	324	343	359
11.5	Other personnel compensation	1,779	1,890	1,972

11.9	Total personnel compensation	17,540	19,067	20,354
12.1	Civilian personnel benefits	5,288	5,659	5,980
12.1	Civilian pers. benefits - Choice Act, P.L. 113–146, Section 801		224	465
21.0	Employee travel	36	45	56
21.0	Beneficiary travel	838	873	908
21.0	Interagency motor pool payments	23	23	23
21.0	All other	7	11	16
22.0	Transportation of things	15	18	22
23.2	Rental payments to others	1
23.3	Communications, utilities, and miscellaneous charges	369	406	447
24.0	Printing and reproduction	9	9	9
25.2	Other contractual services	5,199	4,683	5,756
25.2	Other contractual serv. - Choice Act, P.L. 113–146, Section 801		30	96
25.6	Outpatient dental fees	138	163	194
25.6	Medical and nursing fees	1,770	1,862	1,958
25.6	Community nursing homes	676	759	792
25.6	Contract hospitalization	1,901	2,082	2,280
25.6	Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA)	1,142	1,258	1,378
26.0	Medical supplies and materials	8,813	9,437	9,905
26.0	Medical suppl. and mat'ls. - Choice Act, P.L. 113–146, Sec. 801		50	109
31.0	Equipment	1,227	863	879
32.0	Land and structures	2
41.0	Medical grants, subsidies, and contributions	1,073	1,130	1,220
41.0	Medical grants to private organizations	511	511	470

99.0	Direct obligations	46,578	49,163	53,317
99.0	Reimbursable obligations	151	171	171

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


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

1001	Direct civilian full-time equivalent employment	203,131	215,895	224,910
2001	Reimbursable civilian full-time equivalent employment	1,872	1,872	1,872

For 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.)


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

	Obligations by program activity:
0001	VA Medical Centers & Other Field Activities	3,819	3,794	3,998
0002	VISN Headquarters	180	179	188
0003	VHA Central Office	659	655	675
0004	Consolidated Patient Account Centers	292	290	305
0005	Office of Informatics & Analytics	244	242	255
0007	Health Administrative Center	254	252	265
0008	Employee Education Service Center	70	70	73
0009	VHA Service Center	257	255	268
0011	Health Resource Center	50	50	52
0012	Health Eligibility Center	47	47	49
0013	Consolidated Mail Outpatient Pharmacies	16	16	17
0014	National Center for Patient Safety	6	6	6
0024	P.L. 113–146, Sec. 801 - Staffing Costs		10	16
0028	P.L. 113–146, Sec. 801 - Staffing Report		1	1

0091	Total operating expenses	5,894	5,867	6,168
0101	Capital investment	48	33	34

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

0799	Total direct obligations	5,942	5,900	6,202
0801	Medical Support and Compliance (Reimbursable)	12	24	24

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	86	41	15
1001	Discretionary unobligated balance brought fwd, Oct 1		41
1011	Unobligated balance transfer from other acct [036–0160]		27

1050	Unobligated balance (total)	86	68	15
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	100	100	170
1120	Appropriations transferred to other accts [036–0169]	–25	–27	–27
1120	Appropriations transferred to other accts [036–0160]	–60

1160	Appropriation, discretionary (total)	15	73	143
	Advance appropriations, discretionary:
1170	Advance appropriation	6,033	5,880	6,144
1173	Advance appropriations permanently reduced	–150	–106	–100

1180	Advanced appropriation, discretionary (total)	5,883	5,774	6,044
	Spending authority from offsetting collections, discretionary:
1700	Collected	11	24	24
1701	Change in uncollected payments, Federal sources	1

1750	Spending auth from offsetting collections, disc (total)	12	24	24
1900	Budget authority (total)	5,910	5,871	6,211
1930	Total budgetary resources available	5,996	5,939	6,226
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–1
1941	Unexpired unobligated balance, end of year	41	15

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1,047	1,136	1,261
3010	Obligations incurred, unexpired accounts	5,954	5,924	6,226
3011	Obligations incurred, expired accounts	–126
3020	Outlays (gross)	–5,739	–5,799	–6,103

3050	Unpaid obligations, end of year	1,136	1,261	1,384
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1		–1	–1
3070	Change in uncollected pymts, Fed sources, unexpired	–1

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1,047	1,135	1,260
3200	Obligated balance, end of year	1,135	1,260	1,383

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	5,910	5,871	6,211
	Outlays, gross:
4010	Outlays from new discretionary authority	4,996	5,203	5,505
4011	Outlays from discretionary balances	743	588	583

4020	Outlays, gross (total)	5,739	5,791	6,088
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–11	–24	–24
4033	Non-Federal sources	–1

4040	Offsets against gross budget authority and outlays (total)	–12	–24	–24
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–1
4052	Offsetting collections credited to expired accounts	1

4070	Budget authority, net (discretionary)	5,898	5,847	6,187
4080	Outlays, net (discretionary)	5,727	5,767	6,064
	Mandatory:
	Outlays, gross:
4101	Outlays from mandatory balances		8	15
4180	Budget authority, net (total)	5,898	5,847	6,187
4190	Outlays, net (total)	5,727	5,775	6,079

For 2017, the Budget requests $6.5 billion in advance appropriations for Medical Support and Compliance. This request for advance appropriations fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans.

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

Medical Support and Compliance appropriation finances the expenses of management, security, and administration of the VA health care system through the operation of VA medical centers, other facilities, Veterans Integrated Service Network offices and facility director offices, chief of staff operations, quality of care oversight, legal services, billing and coding activities, procurement, financial management, and human resource management.


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	2,964	3,148	3,286
11.1	Full-time permanent - Choice Act, P.L. 113–146, Sec. 801		6	10
11.3	Other than full-time permanent	63	66	69
11.5	Other personnel compensation	341	362	378

11.9	Total personnel compensation	3,368	3,582	3,743
12.1	Civilian personnel benefits	1,083	1,160	1,225
12.1	Civilian personnel benefits - Choice Act, P.L. 113–146, Sec. 801		4	6
21.0	Employee travel	46	57	71
21.0	All other	5	6	7
22.0	Transportation of things	15	17	19
23.3	Communications, utilities, and miscellaneous charges	119	125	132
24.0	Printing and reproduction	18	18	19
25.2	Other contractual services	1,134	800	845
25.2	Other services - Choice Act, P.L. 113–146, Section 801		1	1
25.6	Medical and nursing fees	4	4	4
26.0	Medical supplies and materials	98	93	96
26.0	Provisions	4
31.0	Equipment	47	33	34
32.0	Land and structures	1

99.0	Direct obligations	5,942	5,900	6,202
99.0	Reimbursable obligations	12	24	24

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


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

1001	Direct civilian full-time equivalent employment	49,454	51,963	53,187
2001	Reimbursable civilian full-time equivalent employment	869	869	869


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

	Obligations by program activity:
0001	DOD-VA health care sharing incentive fund	91	70	70

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	256	196	141
1021	Recoveries of prior year unpaid obligations	1

1050	Unobligated balance (total)	257	196	141
	Budget authority:
	Appropriations, discretionary:
1121	Transferred from DOD account [097–0130]	15	15	15
1121	Appropriations transferred from other acct [036–0160]	15	15	15
1131	Unobligated balance of appropriations permanently reduced		–15

1160	Appropriation, discretionary (total)	30	15	30
1930	Total budgetary resources available	287	211	171
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	196	141	101

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	38	72	112
3010	Obligations incurred, unexpired accounts	91	70	70
3020	Outlays (gross)	–56	–30	–23
3040	Recoveries of prior year unpaid obligations, unexpired	–1

3050	Unpaid obligations, end of year	72	112	159
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	38	72	112
3200	Obligated balance, end of year	72	112	159

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	30	15	30
	Outlays, gross:
4011	Outlays from discretionary balances	56	30	23
4180	Budget authority, net (total)	30	15	30
4190	Outlays, net (total)	56	30	23

The purpose of the Department of Defense-Veterans Affairs Health Care Sharing Incentive Fund, often referred to as the Joint Incentive Fund (JIF), is to enable the Departments to carry out a program to identify and provide incentives to implement creative sharing initiatives at the facility, intra-regional and nationwide levels. The JIF promotes collaboration and new approaches to problem solving to enable the Departments to improve the coordination of health care services. The Departments have established the fund and developed processes and criteria to solicit and select projects. Section 721 of the 2003 National Defense Authorization Act, Public Law 107–314, established the fund and requires VA and Department of Defense to establish a joint incentive program. In 2016, each Secretary shall contribute a minimum of $15 million to the fund after the appropriation is enacted.


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

	Direct obligations:
11.1	Personnel compensation: Full-time permanent	10	8	8
12.1	Civilian personnel benefits	4	3	3
25.1	Advisory and assistance services	71	54	54
26.0	Supplies and materials	1	1	1
31.0	Equipment	4	3	3
32.0	Land and structures	1	1	1

99.9	Total new obligations	91	70	70


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

1001	Direct civilian full-time equivalent employment	44	44	44

For 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.)


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

	Obligations by program activity:
0001	Engineering & Environmental Management Services	511	571	587
0002	Plant Operations	720	816	837
0003	Leases	477	469	493
0004	Transportation Services	151	168	172
0005	Grounds Maintenance & Fire Protection	86	95	97
0007	Recurring Maintenance & Repair	462	515	528
0008	Non-Recurring Maintenance	22
0009	Operating Equipment Maintenance & Repair	192	213	218
0011	Environmental Management Service	740	821	840
0012	Other Facilities Operation Support	32	34	35
0013	Textile Care Processing & Management	144	160	164
0025	P.L. 113–146, Sec. 801 - Leases		164	149
0026	P.L. 113–146, Sec. 801 - Legionella Prevention & Oversight Projects		66

0091	Total operating expenses	3,537	4,092	4,120
0101	Recurring Maintenance & Repair	181	195	200
0102	Non-Recurring Maintenance	1,001	636	708
0103	All Other	114	102	105
0125	P.L. 113–146, Sec. 801 - Non-Recurring Maintenance		759	533
0126	P.L. 113–146, Sec. 801 - Legionella Prevention & Oversight Projects		28	73

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

0799	Total direct obligations	4,833	5,812	5,739
0801	Medical Facilities (Reimbursable)	14	20	20

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	2	93	755
1001	Discretionary unobligated balance brought fwd, Oct 1		93
1011	Unobligated balance transfer from other acct [036–0160]		1,772

1050	Unobligated balance (total)	2	1,865	755
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	335	250	355
1120	Appropriations transferred to other accts [036–0169]	–39	–35	–36
1121	Appropriations transferred from other acct [036–0169]	6

1160	Appropriation, discretionary (total)	302	215	319
	Advance appropriations, discretionary:
1170	Advance appropriation	4,872	4,739	4,915
1173	Advance appropriations permanently reduced	–250	–252	–250

1180	Advanced appropriation, discretionary (total)	4,622	4,487	4,665
	Spending authority from offsetting collections, discretionary:
1700	Collected	14	20	20

1750	Spending auth from offsetting collections, disc (total)	14	20	20
1900	Budget authority (total)	4,938	4,722	5,004
1930	Total budgetary resources available	4,940	6,587	5,759
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	93	755

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	3,153	2,794	3,622
3010	Obligations incurred, unexpired accounts	4,847	5,832	5,759
3011	Obligations incurred, expired accounts	–32
3020	Outlays (gross)	–5,174	–5,004	–5,754

3050	Unpaid obligations, end of year	2,794	3,622	3,627
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	3,153	2,794	3,622
3200	Obligated balance, end of year	2,794	3,622	3,627

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	4,938	4,722	5,004
	Outlays, gross:
4010	Outlays from new discretionary authority	3,249	3,533	3,748
4011	Outlays from discretionary balances	1,925	1,132	1,077

4020	Outlays, gross (total)	5,174	4,665	4,825
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–5	–11	–11
4033	Non-Federal sources	–11	–9	–9

4040	Offsets against gross budget authority and outlays (total)	–16	–20	–20
	Additional offsets against gross budget authority only:
4052	Offsetting collections credited to expired accounts	2

4070	Budget authority, net (discretionary)	4,924	4,702	4,984
4080	Outlays, net (discretionary)	5,158	4,645	4,805
	Mandatory:
	Outlays, gross:
4101	Outlays from mandatory balances		339	929
4180	Budget authority, net (total)	4,924	4,702	4,984
4190	Outlays, net (total)	5,158	4,984	5,734

For 2017, the Budget requests advance appropriations of $5.1 billion for Medical Facilities. This request for advance appropriations fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans.

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

Medical Facilities provides for the operations and maintenance of the capital infrastructure required to provide health care to the Nation's veterans. These costs include utilities, engineering, capital planning, leases, laundry services, grounds maintenance, trash removal, housekeeping, fire protection, pest management, facility repair and maintenance, and property disposition and acquisition.


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	1,040	1,097	1,120
11.3	Other than full-time permanent	22	23	23
11.5	Other personnel compensation	120	127	129

11.9	Total personnel compensation	1,182	1,247	1,272
12.1	Civilian personnel benefits	401	424	436
21.0	Employee travel	4	4	9
21.0	All other	29	29	28
22.0	Transportation of things	16	16	17
23.1	Rental payments to GSA	26	26	27
23.2	Rental payments to others	451	443	466
23.2	Leases - Choice Act, P.L. 113–146, Section 801		164	149
23.3	Communications, utilities, and miscellaneous charges	545	559	573
25.2	Other contractual services	573	795	816
26.0	Medical supplies and materials	310	318	327
31.0	Equipment	78	72	74
32.0	Medical land and structures	1,218	862	939
32.0	NRM and Legionella - Choice Act, P.L. 113–146, Section 801		853	606

99.0	Direct obligations	4,833	5,812	5,739
99.0	Reimbursable obligations	14	20	20

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


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

1001	Direct civilian full-time equivalent employment	22,533	23,608	23,719
2001	Reimbursable civilian full-time equivalent employment	490	490	490

For 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.)


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

	Obligations by program activity:
0001	Bio-medical laboratory science research	273	287	285
0002	Rehabilitation research	92	96	94
0003	Health services research	83	87	97
0004	Clinical science research	139	145	144

0091	Total operating expenses	587	615	620
0101	Bio-medical laboratory science research	2	2	2

0799	Total direct obligations	589	617	622
0801	Medical and Prosthetic Research (Reimbursable)	25	40	40

0900	Total new obligations	614	657	662

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	81	78	50
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	586	589	622

1160	Appropriation, discretionary (total)	586	589	622
	Spending authority from offsetting collections, discretionary:
1700	Collected	24	40	40
1701	Change in uncollected payments, Federal sources	1

1750	Spending auth from offsetting collections, disc (total)	25	40	40
1900	Budget authority (total)	611	629	662
1930	Total budgetary resources available	692	707	712
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	78	50	50

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	271	246	284
3010	Obligations incurred, unexpired accounts	614	657	662
3011	Obligations incurred, expired accounts	–7
3020	Outlays (gross)	–632	–619	–644

3050	Unpaid obligations, end of year	246	284	302
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–3	–4	–4
3070	Change in uncollected pymts, Fed sources, unexpired	–1

3090	Uncollected pymts, Fed sources, end of year	–4	–4	–4
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	268	242	280
3200	Obligated balance, end of year	242	280	298

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	611	629	662
	Outlays, gross:
4010	Outlays from new discretionary authority	352	448	472
4011	Outlays from discretionary balances	280	171	172

4020	Outlays, gross (total)	632	619	644
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–13	–20	–20
4033	Non-Federal sources	–11	–20	–20

4040	Offsets against gross budget authority and outlays (total)	–24	–40	–40
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–1

4070	Budget authority, net (discretionary)	586	589	622
4080	Outlays, net (discretionary)	608	579	604
4180	Budget authority, net (total)	586	589	622
4190	Outlays, net (total)	608	579	604

For 2016, the total budgetary resources of $1.8 billion is comprised of $622 million in direct appropriations, $525 million in medical care support such as physicians' pay, utilities and other overhead, $500 million in Federal grants, and $185 million in other non-federal resources. The research program will support 3,551 full time equivalents through direct appropriation.

This account is an intramural program that has had outstanding success performing research that has led to critical clinical achievements that improve the health and quality of life for veterans and the Nation. VA is at the forefront of producing new transformational approaches and technologies for preventing, diagnosing, and treating disease. VA research transforms medicine by engaging veterans as research volunteers and utilizing the results of that research in clinical care. Through technology, advancements, innovations, and information, research helps transform VA's health care into a leading example of medicine in the 21st Century.

In 2016, VA's research priorities will emphasize the critical needs of our newest veterans, specifically those who have served in Iraq and Afghanistan, while continuing to address the special health care needs of veterans. VA will continue to support studies dedicated to understanding chronic multi-symptom illness among Gulf War veterans and the long-term health effects of potentially hazardous substances to which they may have been exposed, including the development of a biorepository of blood samples for a wide range of future studies. These efforts will be tightly coordinated with related research undertaken by the Department of Defense.

Enhancing research on genomic medicine and continuing the Million Veteran Program (MVP) will be a major goal for VA Research in 2016. MVP, a groundbreaking genomic medicine program, seeks to collect genetic samples and general health information from one million veterans in the next 4 to 6 years. The program is on track to establish one of the largest genomic and health information research resources available in the world, which should help provide answers to many pressing medical questions and lead to improvements in care and prevention to veterans and the Nation. As of January 31, 2014, MVP had enrolled more than 336,900 veterans.

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

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

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

The reach and scope of VA research is further expanded by collaborations with other Federal agencies, academic medical centers, nonprofit organizations, and commercial entities nationwide. Through VA's academic affiliations, as well as collaborations with other Federal agencies, VA research is fully integrated with the larger biomedical research community.

Veterans' health issues are addressed comprehensively in the following four program divisions and the medical care research support required for these programs:

Biomedical laboratory._Supports preclinical research to understand life processes from a molecular, genomic, and physiological level in regard to diseases affecting veterans.

Clinical science._Administers investigations (i.e., human subject research such as drug, surgical, single subject, pilot, and multi-center cooperative studies as well as feasibility trials) aimed at instituting new, more effective clinical care.

Health services._Supports studies to identify and promote effective and efficient strategies to improve the delivery of health care to veterans.

Rehabilitation._Develops novel approaches to restoring veterans with traumatic amputation, central nervous system injuries, loss of sight and/or hearing, or other physical and cognitive impairments to full and productive lives.
VA's Medical and Prosthetic Research programs are included in the Federal Research and Development (R&D) budget.


	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


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	180	183	187
11.3	Other than full-time permanent	15	16	16
11.5	Other personnel compensation	42	42	42

11.9	Total personnel compensation	237	241	245
12.1	Civilian personnel benefits	75	76	77
21.0	Employee travel	3	4	4
23.3	Communications, utilities, and miscellaneous charges	3	3	3
24.0	Printing and reproduction	1	1	1
25.2	Other services from non-Federal sources	200	220	220
26.0	Supplies and materials	33	34	34
31.0	Equipment	37	38	38

99.0	Direct obligations	589	617	622
99.0	Reimbursable obligations	25	40	40

99.9	Total new obligations	614	657	662


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

1001	Direct civilian full-time equivalent employment	3,305	3,350	3,410
2001	Reimbursable civilian full-time equivalent employment	141	141	141


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

	Obligations by program activity:
0001	Joint DOD-VA Medical Facility Demonstration Fund (Direct)	381	397	405
0801	Joint DOD-VA Medical Facility Demonstration Fund (Reimbursable)	8	8	9

0900	Total new obligations	389	405	414

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	5	6	6
	Budget authority:
	Appropriations, discretionary:
1120	Appropriations transferred to other accts [036–0162]	–6
1121	Appropriations transferred from other acct [036–0162]	39	35	36
1121	Appropriations transferred from other acct [036–0152]	25	27	27
1121	Appropriations transferred from other acct [036–0160]	177	190	195
1121	Appropriations transferred from other acct [036–0167]	7	7	7
1121	Appropriations transferred from other acct [097–0130]	123	117	120
1121	Appropriations transferred from other acct [036–5287]	19	20	21

1160	Appropriation, discretionary (total)	384	396	406
	Spending authority from offsetting collections, discretionary:
1700	Collected	9	9	9

1750	Spending auth from offsetting collections, disc (total)	9	9	9
1900	Budget authority (total)	393	405	415
1930	Total budgetary resources available	398	411	421
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–3
1941	Unexpired unobligated balance, end of year	6	6	7

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	84	86	68
3010	Obligations incurred, unexpired accounts	389	405	414
3011	Obligations incurred, expired accounts	–12
3020	Outlays (gross)	–375	–423	–435

3050	Unpaid obligations, end of year	86	68	47
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	84	86	68
3200	Obligated balance, end of year	86	68	47

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	393	405	415
	Outlays, gross:
4010	Outlays from new discretionary authority	323	365	374
4011	Outlays from discretionary balances	52	58	61

4020	Outlays, gross (total)	375	423	435
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–8	–8	–8
4033	Non-Federal sources	–1	–1	–1

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

4070	Budget authority, net (discretionary)	384	396	406
4080	Outlays, net (discretionary)	366	414	426
4180	Budget authority, net (total)	384	396	406
4190	Outlays, net (total)	366	414	426

The Department of Veterans Affairs (VA) and the Department of Defense (DOD) will each contribute funding to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 111–84, the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 2015 and 2016, VA expects to transfer funds from the Medical Services, Medical Support and Compliance, Medical Facilities, and Information Technology Systems accounts, while DOD expects to transfer funds from the Defense Health Program account.


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

	Direct obligations:
11.1	Personnel compensation: Full-time permanent	218	227	231
12.1	Civilian personnel benefits	33	34	35
25.1	Advisory and assistance services	42	44	45
26.0	Supplies and materials	57	59	61
31.0	Equipment	13	14	14
32.0	Land and structures	18	19	19

99.0	Direct obligations	381	397	405
99.0	Reimbursable obligations	8	8	9

99.9	Total new obligations	389	405	414


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

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


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

	Budgetary resources:
	Budget authority:
	Appropriations, discretionary:
1101	Appropriation (special or trust fund)	3,088	3,224	3,248
1120	Appropriations transferred to other accts [036–0160]	–3,069	–3,204	–3,227
1120	Appropriations transferred to other accts [036–0169]	–19	–20	–21

VA has the authority to collect co-payments, which are deposited into the Medical Care Collections Fund (MCCF) receipt account. As allowed by the provisions of the appropriations Act, these receipts are transferred to the Medical Services appropriation and the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund (Joint Demonstration Fund) where they remain available until expended for the purposes of this account. In 2014, nearly $3.1 billion was collected in the MCCF receipt account and transferred to the Medical Services appropriation and Joint Demonstration Fund to provide health care to our veterans. These collections consist of co-payments from veterans for inpatient, outpatient, and nursing home care, and prescribed medications; third-party insurance payments from veterans for nonservice-connected conditions; and collections from enhanced-use leases, the Compensated Work Therapy Program, Compensation and Living Expensed Program, and the Parking Program.


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

	Obligations by program activity:
0801	Reimbursable operating expenses	278	290	297
0802	Reimbursable direct operations	157	166	173
0810	Reimbursable capital investment: Sales program: Purchase of equipment and leasehold	19	19	20

0900	Total new obligations	454	475	490

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	8	4	9
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	449	477	493
1801	Change in uncollected payments, Federal sources	1	3	3

1850	Spending auth from offsetting collections, mand (total)	450	480	496
1930	Total budgetary resources available	458	484	505
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	4	9	15

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	36	61	56
3010	Obligations incurred, unexpired accounts	454	475	490
3020	Outlays (gross)	–429	–480	–496

3050	Unpaid obligations, end of year	61	56	50
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–2	–3	–6
3070	Change in uncollected pymts, Fed sources, unexpired	–1	–3	–3

3090	Uncollected pymts, Fed sources, end of year	–3	–6	–9
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	34	58	50
3200	Obligated balance, end of year	58	50	41

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	450	480	496
	Outlays, gross:
4100	Outlays from new mandatory authority	386	474	490
4101	Outlays from mandatory balances	43	6	6

4110	Outlays, gross (total)	429	480	496
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources		–1	–1
4123	Non-Federal sources	–449	–476	–492

4130	Offsets against gross budget authority and outlays (total)	–449	–477	–493
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired	–1	–3	–3
4170	Outlays, net (mandatory)	–20	3	3
4190	Outlays, net (total)	–20	3	3

The Veterans Canteen Service was established to furnish, at reasonable prices, meals, merchandise, and services necessary for the comfort and well-being of veterans in VA medical facilities.


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

	Reimbursable obligations:
	Personnel compensation:
11.1	Full-time permanent	119	125	128
11.3	Other than full-time permanent	2	2	2

11.9	Total personnel compensation	121	127	130
12.1	Civilian personnel benefits	37	40	40
21.0	Travel and transportation of persons	2	2	5
25.2	Other services from non-Federal sources	6	6	8
26.0	Supplies and materials	275	285	290
31.0	Equipment	13	15	17

99.9	Total new obligations	454	475	490


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

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


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

	Obligations by program activity:
0801	Operating expenses	252	253	253

	Budgetary resources:
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	252	253	253

1850	Spending auth from offsetting collections, mand (total)	252	253	253
1930	Total budgetary resources available	252	253	253

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts	252	253	253
3020	Outlays (gross)	–252	–253	–253

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	252	253	253
	Outlays, gross:
4100	Outlays from new mandatory authority	252	253	253
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–252	–253	–253

These nonprofit corporations provide a flexible funding mechanism for the conduct of approved research at Department of Veterans Affairs medical centers. These organizations will derive funds to operate various research activities from Federal and non-Federal sources. No appropriation is required to support these activities.


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

	Reimbursable obligations:
21.0	Travel and transportation of persons	9	9	9
25.2	Other services from non-Federal sources	212	213	213
26.0	Supplies and materials	22	22	22
31.0	Equipment	9	9	9

99.9	Total new obligations	252	253	253


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

	Obligations by program activity:
0001	Veterans Choice Fund - Adminstrative		560	185
0002	Veterans Choice Fund - Program		3,150	3,257

0900	Total new obligations		3,710	3,442

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1		10,000	6,290
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation	10,000

1260	Appropriations, mandatory (total)	10,000
1900	Budget authority (total)	10,000
1930	Total budgetary resources available	10,000	10,000	6,290
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	10,000	6,290	2,848

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1			556
3010	Obligations incurred, unexpired accounts		3,710	3,442
3020	Outlays (gross)		–3,154	–3,482

3050	Unpaid obligations, end of year		556	516
	Memorandum (non-add) entries:
3100	Obligated balance, start of year			556
3200	Obligated balance, end of year		556	516

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	10,000
	Outlays, gross:
4101	Outlays from mandatory balances		3,154	3,482
4180	Budget authority, net (total)	10,000
4190	Outlays, net (total)		3,154	3,482

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


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

	Direct obligations:
11.1	Personnel compensation: Full-time permanent		3	4
12.1	Civilian personnel benefits		2	3
25.2	Other contract services		3,705	3,435

99.9	Total new obligations		3,710	3,442


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

1001	Direct civilian full-time equivalent employment		137	137

Trust Funds


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

0100	Balance, start of year
	Receipts:
0220	General Post Fund, National Homes, Deposits	28	28	29
0240	General Post Fund, National Homes, Interest on Investments	1	1	1

0299	Total receipts and collections	29	29	30

0400	Total: Balances and collections	29	29	30
	Appropriations:
0500	General Post Fund, National Homes	–29	–29	–30

0799	Balance, end of year


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

	Obligations by program activity:
0001	Religious, recreational, and entertainment activities	19	24	25
0003	Therapeutic residence maintenance	1	1	1

0900	Total new obligations	20	25	26

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	94	103	107
	Budget authority:
	Appropriations, mandatory:
1201	Appropriation (special or trust fund)	29	29	30

1260	Appropriations, mandatory (total)	29	29	30
1930	Total budgetary resources available	123	132	137
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	103	107	111

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	3	3	8
3010	Obligations incurred, unexpired accounts	20	25	26
3020	Outlays (gross)	–20	–20	–21

3050	Unpaid obligations, end of year	3	8	13
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	3	3	8
3200	Obligated balance, end of year	3	8	13

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	29	29	30
	Outlays, gross:
4100	Outlays from new mandatory authority		19	20
4101	Outlays from mandatory balances	20	1	1

4110	Outlays, gross (total)	20	20	21
4180	Budget authority, net (total)	29	29	30
4190	Outlays, net (total)	20	20	21

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	86	65	90
5001	Total investments, EOY: Federal securities: Par value	65	90	92

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


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

	Direct obligations:
25.2	Other services from non-Federal sources	5	7	7
26.0	Supplies and materials	12	15	16
31.0	Equipment	2	2	2
32.0	Land and structures	1	1	1

99.9	Total new obligations	20	25	26

Federal 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.)


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

	Obligations by program activity:
0101	Veterans	58,367	64,963	69,572
0102	Survivors	6,021	6,345	6,764

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

0200	Other compensation expenses	64,388	71,308	76,336
0201	Chapter 18	21	21	21
0202	Clothing allowance	92	102	109
0203	Misc assistance (EAJ, SAFD)	12	13	15
0204	Medical exam pilot program	234	275	346
0205	OBRA payment to VBA and IT	3	3	3
0206	Reinstated entitlement program for survivors	2	2	2

0291	Total other compensation expenses	364	416	496

0293	Total compensation	64,752	71,724	76,832
0302	Veterans	3,538	3,721	3,858
0303	Survivors	1,707	1,889	2,090

0391	Pensions sub total	5,245	5,610	5,948
0401	Reimbursements to GOE, IT and VHA	13	15	16

0492	Total pensions	5,258	5,625	5,964
0501	Caskets and Urns		1	1
0502	Burial allowance	38	44	47
0503	Burial plots	19	21	23
0504	Service-connected deaths	60	58	62
0505	Burial flags	16	19	19
0506	Headstones and markers	65	83	89
0508	Graveliners	3	5	5
0509	Pre-Place Crypts	10	21	29

0591	Total burial program	211	252	275

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1,222	2,477	3,947
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation	71,476	79,071	79,125

1260	Appropriations, mandatory (total)	71,476	79,071	79,125
1900	Budget authority (total)	71,476	79,071	79,125
1930	Total budgetary resources available	72,698	81,548	83,072
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	2,477	3,947	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	5,136	5,540	6,300
3010	Obligations incurred, unexpired accounts	70,221	77,601	83,071
3020	Outlays (gross)	–69,817	–76,841	–88,456

3050	Unpaid obligations, end of year	5,540	6,300	915
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	5,136	5,540	6,300
3200	Obligated balance, end of year	5,540	6,300	915

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	71,476	79,071	79,125
	Outlays, gross:
4100	Outlays from new mandatory authority	63,460	68,825	78,209
4101	Outlays from mandatory balances	6,357	8,016	10,247

4110	Outlays, gross (total)	69,817	76,841	88,456
4180	Budget authority, net (total)	71,476	79,071	79,125
4190	Outlays, net (total)	69,817	76,841	88,456


	2014 actual	2015 est	2016 est.

Compensation:
Rating-Related Actions	1,146,111	1,212,597	1,280,819
Non Rating Actions	528,495	567,551	703,697
Pension:
Rating-Related Actions	174,759	184,896	195,297
Non Rating Actions	516,945	541,557	626,939

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

This appropriation provides for the payment of compensation, pension, and burial benefits to veterans and survivors.

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

(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

The appropriation also provides for a program to allow VA to perform income matches for certain compensation recipients.

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

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


	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.


	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.


	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


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

	Obligations by program activity:
0101	Adjustments to the Compensation Program			–72
0102	Expand Burial Benefits			4
0103	Improve the Pension Program			2

0900	Total new obligations (object class 42.0)			–66

	Budgetary resources:
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation			–66

1260	Appropriations, mandatory (total)			–66
1900	Budget authority (total)			–66
1930	Total budgetary resources available			–66

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts			–66
3020	Outlays (gross)			66

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross			–66
	Outlays, gross:
4100	Outlays from new mandatory authority			–66
4180	Budget authority, net (total)			–66
4190	Outlays, net (total)			–66

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

For 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.)


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

	Obligations by program activity:
0101	Sons and daughters	438	470	490
0102	Spouses	76	87	93

0191	Total education and training	514	557	583
0201	Vocational rehabilitation training	623	669	723
0202	Subsistence allowance	438	533	569
0203	Automobiles and adaptive equipment	116	121	127
0204	Housing grants	63	72	76
0205	Housing Technology Grants		1	1

0291	Total special assistance to disabled veterans	1,240	1,396	1,496
0301	Work study	39	49	52
0302	Payments to States	19	19	19
0303	All-volunteer assistance: Basic benefits and all other	11,151	12,853	13,845
0304	Veterans Retraining Assistance Program	413
0305	Tuition Assistance	6	5	4
0306	Licensing and Certification	2	2	3
0307	Reporting fees	14	14	15
0308	Reimbursement to GOE		1	1
0309	Contract Counseling		6	6

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

0799	Total direct obligations	13,398	14,902	16,024
0801	Veterans and servicepersons basic benefits	1
0802	Veterans and servicepersons supplementary benefits	24	30	29
0803	Chapter 1606 reservists benefits	112	113	117
0804	Chapter 1606 reservists supplementary benefits	40	41	42
0805	Chapter 1607 reservists benefits	56	51	52
0807	Chapter 33 DoD Reimbursements	127	157	148

0899	Total reimbursable obligations	360	392	388

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	845	584	679
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation	13,136	14,997	15,345

1260	Appropriations, mandatory (total)	13,136	14,997	15,345
	Spending authority from offsetting collections, mandatory:
1800	Collected	360	392	388
1801	Change in uncollected payments, Federal sources	1

1850	Spending auth from offsetting collections, mand (total)	361	392	388
1900	Budget authority (total)	13,497	15,389	15,733
1930	Total budgetary resources available	14,342	15,973	16,412
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	584	679

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	646	689	1,256
3010	Obligations incurred, unexpired accounts	13,758	15,294	16,412
3020	Outlays (gross)	–13,715	–14,727	–16,401

3050	Unpaid obligations, end of year	689	1,256	1,267
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1		–1	–1
3070	Change in uncollected pymts, Fed sources, unexpired	–1

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	646	688	1,255
3200	Obligated balance, end of year	688	1,255	1,266

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	13,497	15,389	15,733
	Outlays, gross:
4100	Outlays from new mandatory authority	12,224	13,455	14,467
4101	Outlays from mandatory balances	1,491	1,272	1,934

4110	Outlays, gross (total)	13,715	14,727	16,401
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–360	–392	–388
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired	–1

4160	Budget authority, net (mandatory)	13,136	14,997	15,345
4170	Outlays, net (mandatory)	13,355	14,335	16,013
4180	Budget authority, net (total)	13,136	14,997	15,345
4190	Outlays, net (total)	13,355	14,335	16,013


	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


	2014 actual	2015 est.	2016 est.

Original claims	404,421	421,002	425,212
Adjustments/supplemental claims	3,971,393	4,134,220	4,175,562

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

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

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

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

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


	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.


	2014 actual	2015 est.	2016 est.

Chapter 31:
Rehabilitation, Evaluation, Planning and Service cases	28,483	29,361	30,471
Number of trainees	99,839	102,934	106,804
Average cost per trainee (in dollars)	$10,625	$11,672	$12,095

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

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

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

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


	2014 actual	2015 est.	2016 est.

Housing grants:
Number of housing grants	1,581	2,245	1,844
Average cost per grant	$40,081	$32,046	$41,260

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


Number of housing technology grants	0	5	5
Average cost per grant	$0	$200,000	$200,000

Total cost (in millions)	$0	$1	$1

Automobiles or other conveyances:
Number of conveyances	2,324	2,344	2,344
Average benefit	$17,632	$18,260	$18,911

Obligations (in millions)	$41	$43	$44

Adaptive equipment (including maintenance, repair, and installation for automobiles):
Number of items	7,549	7,549	7,549
Average benefit	$9,923	$10,398	$10,896

Obligations (in millions)	$75	$78	$82

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

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

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

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

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

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

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


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

41.0	Direct obligations: Grants, subsidies, and contributions	13,397	14,902	16,024
99.0	Reimbursable obligations	361	392	388

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


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

	Obligations by program activity:
0201	Adjustments to the Education Program			–21
0202	Improvements to the Vocational Rehabilitation Program			1
0203	Improvements to the Housing Grant Program			3
0204	Adjustments to Adaptive Equipment Program			–2

0900	Total new obligations (object class 41.0)			–19

	Budgetary resources:
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation			–19

1260	Appropriations, mandatory (total)			–19
1900	Budget authority (total)			–19
1930	Total budgetary resources available			–19

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts			–19
3020	Outlays (gross)			19

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross			–19
	Outlays, gross:
4100	Outlays from new mandatory authority			–19
4180	Budget authority, net (total)			–19
4190	Outlays, net (total)			–19

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

For 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.)


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

	Obligations by program activity:
0011	VMLI Death Claims	31	31	32
0012	Payment to Service-Disabled Veterans Insurance	51	39	50

0100	Total direct expenses	82	70	82

0900	Total new obligations	82	70	82

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	2
	Budget authority:
	Appropriations, mandatory:
1200	Appropriation	78	63	77

1260	Appropriations, mandatory (total)	78	63	77
	Spending authority from offsetting collections, mandatory:
1800	Collected	5	5	5

1850	Spending auth from offsetting collections, mand (total)	5	5	5
1900	Budget authority (total)	83	68	82
1930	Total budgetary resources available	84	70	82
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	2

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1	1
3010	Obligations incurred, unexpired accounts	82	70	82
3020	Outlays (gross)	–82	–71	–82

3050	Unpaid obligations, end of year	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1	1
3200	Obligated balance, end of year	1

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	83	68	82
	Outlays, gross:
4100	Outlays from new mandatory authority	78	68	82
4101	Outlays from mandatory balances	4	3

4110	Outlays, gross (total)	82	71	82
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4123	Non-Federal sources	–5	–5	–5
4180	Budget authority, net (total)	78	63	77
4190	Outlays, net (total)	77	66	77


	2014 actual	2015 est.	2016 est.

Policy service actions	917,068	875,117	830,822
Collections	720,967	647,900	573,100
Disability claims	42,678	49,970	48,990
Insurance awards	226,969	219,040	199,680

For 2017, the Budget requests $91,920,000 in advance appropriations for Veterans Insurance and Indemnities. This request satisfies the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (Public Law 113–235) and prevents our Nation's Veterans from being adversely affected by budget delays.
Note.—Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
The insurance business line administers six life insurance programs, including two trust funds, two public enterprise funds, a trust revolving fund, and Veterans' Mortgage Life Insurance (VMLI), and supervises four additional programs for the benefit of servicepersons, veterans, and their beneficiaries through contracts with a commercial company. All programs are operated on a commercial basis, to the extent possible, consistent with all applicable statutes. The insurance appropriation is the supplemental funding mechanism for the following Government life insurance activities: National Service Life Insurance (NSLI); Service-Disabled Veterans Insurance Fund (S-DVI); and Veterans' Mortgage Life Insurance.

National Service Life Insurance._Payments are made to the NSLI fund for certain World War II veterans for: (a) extra hazards of service; (b) gratuitous insurance granted to certain persons unable to apply for National Service Life Insurance; and (c) death claims on policies under the waiver of a premium while the insured was on active duty.

Payment to Service-Disabled Veterans Insurance Fund._Payments are made to the S-DVI fund to supplement the premiums and other receipts of the fund in amounts necessary to pay claims on insurance policies issued to veterans with service-connected disabilities.

Veterans' Mortgage Life Insurance._Payments are made to mortgage holders under this program, which provides mortgage protection life insurance to veterans who have received a grant for specially adapted housing due to severe disabilities. The trend in the number and amount of insurance policies in force appears in the following table.


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


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

42.0	Direct obligations: Insurance claims and indemnities	79	67	78
99.0	Reimbursable obligations	3	3	4

99.9	Total new obligations	82	70	82

Legislation will be proposed to expand eligibility for supplemental Service-Disabled Veterans' Insurance coverage for veterans over the age of 65.


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

	Obligations by program activity:
0001	Filipino veterans equity compensation fund	1

0900	Total new obligations (object class 42.0)	1

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	57	56	56
1930	Total budgetary resources available	57	56	56
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	56	56	56

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts	1
3020	Outlays (gross)	–1

	Budget authority and outlays, net:
	Discretionary:
	Outlays, gross:
4011	Outlays from discretionary balances	1
4190	Outlays, net (total)	1

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


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

	Obligations by program activity:
0801	Capital investment	23	25	26
0802	Death claims	100	107	111
0803	All other	6	6	7
0804	Payments to GOE and IT	11	11	12

0900	Total new obligations	140	149	156

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	59	50	29
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	131	128	142

1850	Spending auth from offsetting collections, mand (total)	131	128	142
1900	Budget authority (total)	131	128	142
1930	Total budgetary resources available	190	178	171
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	50	29	15

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	16	17	16
3010	Obligations incurred, unexpired accounts	140	149	156
3020	Outlays (gross)	–139	–150	–155

3050	Unpaid obligations, end of year	17	16	17
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	16	17	16
3200	Obligated balance, end of year	17	16	17

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	131	128	142
	Outlays, gross:
4100	Outlays from new mandatory authority	61	128	142
4101	Outlays from mandatory balances	78	22	13

4110	Outlays, gross (total)	139	150	155
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–51	–39	–50
4123	Baseline Program [Interest on loans]	–4	–6	–5
4123	Baseline Program [Premiums Earned]	–58	–63	–66
4123	Baseline Program [Repayments of Loan/Liens]	–18	–20	–21

4130	Offsets against gross budget authority and outlays (total)	–131	–128	–142
4170	Outlays, net (mandatory)	8	22	13
4190	Outlays, net (total)	8	22	13

The Insurance Act of 1951 established the Service-Disabled Veterans Insurance (S-DVI) program for veterans with service-connected disabilities. S-DVI is open to veterans who separated from the service on or after April 25, 1951. This fund finances the payment of claims on existing life insurance policies and remains open for new issues at standard rates to veterans having service-connected disabilities.

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.


	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.


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

	Reimbursable obligations:
33.0	Investments and loans	23	25	26
42.0	Insurance claims and indemnities	117	124	130

99.9	Total new obligations	140	149	156


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

	Obligations by program activity:
0801	Death claims	29	27	25
0802	Dividends	3	3	2
0803	All other	3	4	4
0804	Capital investment: policy loans	1	1	1

0900	Total new obligations	36	35	32

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	187	164	140
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	13	11	9

1850	Spending auth from offsetting collections, mand (total)	13	11	9
1930	Total budgetary resources available	200	175	149
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	164	140	117

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	41	37	31
3010	Obligations incurred, unexpired accounts	36	35	32
3020	Outlays (gross)	–40	–41	–37

3050	Unpaid obligations, end of year	37	31	26
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–3	–3	–3

3090	Uncollected pymts, Fed sources, end of year	–3	–3	–3
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	38	34	28
3200	Obligated balance, end of year	34	28	23

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	13	11	9
	Outlays, gross:
4100	Outlays from new mandatory authority		11	9
4101	Outlays from mandatory balances	40	30	28

4110	Outlays, gross (total)	40	41	37
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4121	Baseline Program [Fund Earnings]	–10	–8	–7
4123	Baseline Program [Fund Premiums]	–1	–1	–1
4123	Baseline Program [Cash Collections]	–2	–2	–1

4130	Offsets against gross budget authority and outlays (total)	–13	–11	–9
4170	Outlays, net (mandatory)	27	30	28
4190	Outlays, net (total)	27	30	28

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	226	199	168
5001	Total investments, EOY: Federal securities: Par value	199	168	140

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund pays claims and administrative costs on participating life insurance policies issued during the period May 1, 1965, through May 2, 1966, under three life insurance programs: (1) service-disabled standard insurance; (2) service-disabled rated insurance; and (3) nonservice-disabled insurance availing disabled World War II and Korean conflict veterans an opportunity to acquire life insurance coverage who were no longer eligible for other government insurance.
Budget program:

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:


	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.


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

	Reimbursable obligations:
33.0	Investments and loans	1	1	1
42.0	Insurance claims and indemnities	31	30	27
43.0	Interest and dividends	4	4	4

99.9	Total new obligations	36	35	32


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

	Obligations by program activity:
0801	Premium payments	777	840	838
0802	Payments to carrier	19	12
0803	Payment to GOE	3	3	3
0804	Other	46

0900	Total new obligations	845	855	841

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	1	1
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	845	855	841

1850	Spending auth from offsetting collections, mand (total)	845	855	841
1930	Total budgetary resources available	846	856	842
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1	1	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1		6
3010	Obligations incurred, unexpired accounts	845	855	841
3020	Outlays (gross)	–839	–861	–841

3050	Unpaid obligations, end of year	6
	Memorandum (non-add) entries:
3100	Obligated balance, start of year		6
3200	Obligated balance, end of year	6

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	845	855	841
	Outlays, gross:
4100	Outlays from new mandatory authority	838	855	841
4101	Outlays from mandatory balances	1	6

4110	Outlays, gross (total)	839	861	841
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4123	Non-Federal sources	–845	–855	–841
4190	Outlays, net (total)	–6	6

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	1	1	1
5001	Total investments, EOY: Federal securities: Par value	1	1	1

This fund finances the payment of group life insurance premiums to private insurance companies under the Servicemembers' Group Life Insurance (SGLI) Act of 1965, as amended. SGLI is a program for Servicemembers on active duty, ready reservists, members of the National Guard, members of the Commissioned Corps of the National Oceanic and Atmospheric Administration and the Public Health Service, cadets and midshipmen of the four service academies, and members of the Reserve Officer Training Corps. SGLI coverage is available in $50,000 increments up to the maximum of $400,000. Veterans' Group Life Insurance (VGLI) is a program of post-separation insurance which allows Servicemembers to convert their SGLI coverage to renewable term insurance. Family Servicemembers' Group Life Insurance (FSGLI) is a program extended to the spouses and dependent children of members insured under the SGLI program. FSGLI provides up to a maximum of $100,000 of insurance coverage for spouses, not to exceed the amount of SGLI the insured member has in force, and $10,000 of free coverage for dependent children. Spousal coverage is issued in increments of $10,000.

The Servicemembers' Group Life Insurance Traumatic Injury Protection Program (TSGLI) became effective December 1, 2005. TSGLI provides for payment between $25,000 and $100,000 (depending on the type of injury) to any member of the uniformed services covered by SGLI who sustains a traumatic injury that results in certain serious losses.


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

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

99.0	Reimbursable obligations	845	855	841

For 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.)


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

	Obligations by program activity:
	Credit program obligations:
0702	Loan guarantee subsidy		277	270
0705	Reestimates of direct loan subsidy	3	4
0706	Interest on reestimates of direct loan subsidy	4	3
0707	Reestimates of loan guarantee subsidy	1,789	390
0708	Interest on reestimates of loan guarantee subsidy	248	63
0709	Administrative expenses	159	161	165

0900	Total new obligations	2,203	898	435

	Budgetary resources:
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	158	161	165

1160	Appropriation, discretionary (total)	158	161	165
	Appropriations, mandatory:
1200	Appropriation	2,045	737	270

1260	Appropriations, mandatory (total)	2,045	737	270
1900	Budget authority (total)	2,203	898	435
1930	Total budgetary resources available	2,203	898	435

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts	2,203	898	435
3020	Outlays (gross)	–2,203	–898	–435

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	158	161	165
	Outlays, gross:
4010	Outlays from new discretionary authority	158	161	165
	Mandatory:
4090	Budget authority, gross	2,045	737	270
	Outlays, gross:
4100	Outlays from new mandatory authority	2,045	737	270
4180	Budget authority, net (total)	2,203	898	435
4190	Outlays, net (total)	2,203	898	435

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


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

	Direct loan levels supportable by subsidy budget authority:
115001	Acquired Direct Loans	4	2	2
115004	Vendee Direct Loans	1	242	343

115999	Total direct loan levels	5	244	345
	Direct loan subsidy (in percent):
132001	Acquired Direct Loans	–5.00	–5.06	1.71
132004	Vendee Direct Loans	–24.13	–20.79	–25.58

132999	Weighted average subsidy rate	–8.83	–20.66	–25.42
	Direct loan subsidy budget authority:
133004	Vendee Direct Loans		–50	–88

133999	Total subsidy budget authority		–50	–88
	Direct loan subsidy outlays:
134004	Vendee Direct Loans		–50	–88

134999	Total subsidy outlays		–50	–88
	Direct loan reestimates:
135001	Acquired Direct Loans	1	–9
135004	Vendee Direct Loans	–8	3
135005	Acquired and Vendee Loan Reestimates	–1	–16

135999	Total direct loan reestimates	–8	–22

	Guaranteed loan levels supportable by subsidy budget authority:
215001	Housing Guaranteed Loans	98,535	102,733	108,016

215999	Total loan guarantee levels	98,535	102,733	108,016
	Guaranteed loan subsidy (in percent):
232001	Housing Guaranteed Loans	-.02	0.27	0.25

232999	Weighted average subsidy rate	-.02	0.27	0.25
	Guaranteed loan subsidy budget authority:
233001	Housing Guaranteed Loans	–20	277	270

233999	Total subsidy budget authority	–20	277	270
	Guaranteed loan subsidy outlays:
234001	Housing Guaranteed Loans	–20	277	270

234999	Total subsidy outlays	–20	277	270
	Guaranteed loan reestimates:
235001	Housing Guaranteed Loans	1,963	218
235002	Guaranteed Loan Sale Securities—Vendee	67	–3

235999	Total guaranteed loan reestimates	2,030	215

	Administrative expense data:
3510	Budget authority	158	161	165
3590	Outlays from new authority	150	161	165

Veterans Affairs (VA) Housing Program Account._The housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National Guard purchase, retain, and adapt homes in recognition of their service to the Nation. When a borrower purchases a home, the program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required.
Under 38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement (first-time users of the program or users whose entitlement is fully restored) is as follows:
(a) 50 percent for loans of $45,000 or less;
(b) $22,500 for loans greater than $45,000, but no more than $56,250;
(c) The lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000;
(d) 25 percent of the loan amount for loans of $144,001 to $417,000; or
(e) For certain loans in excess of $417,000, the guaranty will be the lesser of: 25 percent of the county loan limit, or 25 percent of the loan.
This appropriation provides for the corporate leadership and operational support to VA's Housing business line. The Housing Program facilitates the extension of private capital, on more liberal terms than generally available to nonveterans, to assist veterans and servicemembers in obtaining housing credit, and assist veterans in retaining their homes during periods of temporary economic difficulty through intensive supplemental mortgage loan servicing.

Guaranteed transitional housing loans for homeless veterans._Established as a pilot project by the Veterans Benefits Improvement Act of 1998, Public Law 105–368, this program does not require any new loan subsidy funding. The program has originated no new loans since 2009. The program was canceled in 2012. The existing loan will continue to be serviced within the program's financing account.


	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


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

	Direct obligations:
25.2	Other services from non-Federal sources	158	161	165
41.0	Grants, subsidies, and contributions	2,045	737	270

99.9	Total new obligations	2,203	898	435


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

	Obligations by program activity:
0003	Property sales expense	1	1	1
0004	Property management/other expense	5	5	4

0091	Direct program activities, subtotal	6	6	5
	Credit program obligations:
0710	Direct loan obligations	5	243	344
0713	Payment of interest to Treasury	33	210	242
0740	Negative subsidy obligations		50	88
0742	Downward reestimate paid to receipt account	12	18
0743	Interest on downward reestimates	5	12

0791	Direct program activities, subtotal	55	533	674

0900	Total new obligations	61	539	679

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	90	93
1023	Unobligated balances applied to repay debt	–90	–93
	Financing authority:
	Borrowing authority, mandatory:
1400	Borrowing authority	335	539	679
1422	Borrowing authority applied to repay debt	–230

1440	Borrowing authority, mandatory (total)	105	539	679
	Spending authority from offsetting collections, mandatory:
1800	Collected	100	76	86
1825	Spending authority from offsetting collections applied to repay debt	–51	–76	–86

1850	Spending auth from offsetting collections, mand (total)	49
1900	Financing authority (total)	154	539	679
1930	Total budgetary resources available	154	539	679
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	93

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1			5
3010	Obligations incurred, unexpired accounts	61	539	679
3020	Financing disbursements (gross)	–61	–534	–677

3050	Unpaid obligations, end of year		5	7
	Memorandum (non-add) entries:
3100	Obligated balance, start of year			5
3200	Obligated balance, end of year		5	7

	Financing authority and disbursements, net:
	Mandatory:
4090	Financing authority, gross	154	539	679
	Financing disbursements:
4110	Financing disbursements, gross	61	534	677
	Offsets against gross financing authority and disbursements:
	Offsetting collections (collected) from:
4120	Federal sources: Payments from program account	–8	–7
4120	Reimbursements from DLFA		–2	–1
4122	Interest on uninvested funds	–11
4123	Interest and principal received on loans	–46	–52	–69
4123	Fees	–21	–5	–7
4123	Cash sale of properties		–10	–9
4123	Other	–14

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

4160	Financing authority, net (mandatory)	54	463	593
4170	Financing disbursements, net (mandatory)	–39	458	591
4180	Financing authority, net (total)	54	463	593
4190	Financing disbursements, net (total)	–39	458	591


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

	Position with respect to appropriations act limitation on obligations:
1111	Direct loan obligations from current-year authority	5	243	344

1150	Total direct loan obligations	5	243	344

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	525	452	662
1231	Disbursements: Direct loan disbursements	5	243	344
1251	Repayments: Repayments and prepayments	–47	–24	–28
	Write-offs for default:
1263	Direct loans	–3	–9	–5
1264	Other adjustments, net (+ or -)	–28

1290	Outstanding, end of year	452	662	973


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

	ASSETS:
	Federal assets:
1101	Fund balances with Treasury	91	93
	Investments in US securities:
1106	Receivables, net	2	5
1206	Non-Federal assets: Receivables, net	4	4
	Net value of assets related to post-1991 direct loans receivable:
1401	Direct loans receivable, gross	525	452
1402	Interest receivable	15	17
1404	Foreclosed property	16	27
1405	Allowance for subsidy cost	56	57

1499	Net present value of assets related to direct loans	612	553
1901	Other Federal assets: Other assets	1	1

1999	Total assets	710	656
	LIABILITIES:
	Federal liabilities:
2103	Debt	661	624
2105	Other	47	27
2207	Non-Federal liabilities: Other	2	5

2999	Total liabilities	710	656

4999	Total liabilities and net position	710	656


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

	Obligations by program activity:
0002	Losses on defaulted loans	937	1,153	1,295
0005	Payment to trustee reserve	23	21	20
0009	Property sales expense	140	137	155
0010	Property management expense	144	129	146
0011	Property improvement expense		6	6
0012	Loans acquired	4	2	2

0091	Direct program activities, subtotal	1,248	1,448	1,624
	Credit program obligations:
0711	Default claim payments on principal	1,571	1,896	2,099
0713	Payment of interest to Treasury	1
0740	Negative subsidy obligations	20
0742	Downward reestimate paid to receipt account	3	190
0743	Interest on downward reestimates	4	48

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

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	5,065	7,429	8,147
	Financing authority:
	Borrowing authority, mandatory:
1400	Borrowing authority	12

1440	Borrowing authority, mandatory (total)	12
	Spending authority from offsetting collections, mandatory:
1800	Collected	5,231	4,300	4,675
1825	Spending authority from offsetting collections applied to repay debt	–32

1850	Spending auth from offsetting collections, mand (total)	5,199	4,300	4,675
1900	Financing authority (total)	5,211	4,300	4,675
1930	Total budgetary resources available	10,276	11,729	12,822
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	7,429	8,147	9,099

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	345	340	67
3010	Obligations incurred, unexpired accounts	2,847	3,582	3,723
3020	Financing disbursements (gross)	–2,852	–3,855	–3,716

3050	Unpaid obligations, end of year	340	67	74
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	345	340	67
3200	Obligated balance, end of year	340	67	74

	Financing authority and disbursements, net:
	Mandatory:
4090	Financing authority, gross	5,211	4,300	4,675
	Financing disbursements:
4110	Financing disbursements, gross	2,852	3,855	3,716
	Offsets against gross financing authority and disbursements:
	Offsetting collections (collected) from:
4120	Payments from program account	–2,037	–730	–270
4120	Recoveries from DLFA	–5	–244	–345
4122	Interest on uninvested funds	–172	–561	–602
4123	Funding fees	–1,361	–1,394	–1,516
4123	Cash sale of properties	–1,630	–1,371	–1,942
4123	Non-Federal sources	–26

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

4160	Financing authority, net (mandatory)	–20
4170	Financing disbursements, net (mandatory)	–2,379	–445	–959
4180	Financing authority, net (total)	–20
4190	Financing disbursements, net (total)	–2,379	–445	–959


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

	Position with respect to appropriations act limitation on commitments:
2111	Guaranteed loan commitments from current-year authority	98,535	102,733	108,016

2150	Total guaranteed loan commitments	98,535	102,733	108,016
2199	Guaranteed amount of guaranteed loan commitments	27,196	28,355	29,812

	Cumulative balance of guaranteed loans outstanding:
2210	Outstanding, start of year	348,243	397,893	454,047
2231	Disbursements of new guaranteed loans	98,535	102,733	108,016
2251	Repayments and prepayments	–46,350	–43,506	–46,713
	Adjustments:
2262	Terminations for default that result in acquisition of property	–1,571	–1,896	–2,099
2263	Terminations for default that result in claim payments	–964	–1,177	–1,318

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

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


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

	ASSETS:
	Federal assets:
1101	Fund balances with Treasury	5,410	7,769
	Investments in US securities:
1106	Receivables, net	1,661	633
	Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:
1504	Accounts receivable from foreclosed property	6	20
1504	Foreclosed property	1,027	817

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

1999	Total assets	8,104	9,239
	LIABILITIES:
	Federal liabilities:
2103	Debt	20
2105	Other liabilities	19	219
	Non-Federal liabilities:
2201	Accounts payable	345	340
2204	Non-federal liabilities for loan guarantees	7,720	8,680

2999	Total liabilities	8,104	9,239

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


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

	Obligations by program activity:
0105	Capital investments, guaranteed claims payment and other operating expenses	4	3	2

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	1
1022	Capital transfer of unobligated balances to general fund	–1	–1
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	19	16	14
1820	Capital transfer of spending authority from offsetting collections to general fund	–14	–13	–12

1850	Spending auth from offsetting collections, mand (total)	5	3	2
1930	Total budgetary resources available	5	3	2
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	2	3
3010	Obligations incurred, unexpired accounts	4	3	2
3020	Outlays (gross)	–3	–6	–2

3050	Unpaid obligations, end of year	3
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	2	3
3200	Obligated balance, end of year	3

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	5	3	2
	Outlays, gross:
4100	Outlays from new mandatory authority	1	3	2
4101	Outlays from mandatory balances	2	3

4110	Outlays, gross (total)	3	6	2
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4123	Loan repayments and prepayments	–2	–1	–1
4123	Sale of homes, cash	–3	–3	–2
4123	Interest on loans	–1
4123	Interest collection on Veteran liability debts	–3
4123	Principal collection on Veteran liability debts	–10	–3	–3
4123	Non-Federal sources		–9	–8

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

4160	Budget authority, net (mandatory)	–14	–13	–12
4170	Outlays, net (mandatory)	–16	–10	–12
4180	Budget authority, net (total)	–14	–13	–12
4190	Outlays, net (total)	–16	–10	–12

	Memorandum (non-add) entries:
5010	Total investments, SOY: non-Fed securities: Market value	140	140	140
5011	Total investments, EOY: non-Fed securities: Market value	140	140	140


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

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	8	5	4
1251	Repayments: Repayments and prepayments	–3	–1	–1

1290	Outstanding, end of year	5	4	3


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

	Cumulative balance of guaranteed loans outstanding:
2210	Outstanding, start of year	341	237	164
2251	Repayments and prepayments	–102	–71	–49
2262	Adjustments: Terminations for default that result in acquisition of property	–2	–2	–1

2290	Outstanding, end of year	237	164	114

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

	Addendum:
	Cumulative balance of defaulted guaranteed loans that result in loans receivable:
2310	Outstanding, start of year	31	28	18
2351	Repayments of loans receivable	–11	–10	–6
2364	Other adjustments, net	8

2390	Outstanding, end of year	28	18	12


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

	ASSETS:
1101	Federal assets: Fund balances with Treasury	3	3
	Non-Federal assets:
1201	Investments in non-Federal securities, net	140	140
1206	Receivables, net	1	1
1601	Direct loans, gross	8	5
1602	Interest receivable	35	39
1603	Allowance for estimated uncollectible loans and interest (-)	–29	–28

1699	Value of assets related to direct loans	14	16
1701	Defaulted guaranteed loans, gross	31	28
1703	Allowance for estimated uncollectible loans and interest (-)		–1

1704	Defaulted guaranteed loans and interest receivable, net	31	27
1706	Foreclosed property	3	3

1799	Value of assets related to loan guarantees	34	30

1999	Total assets	192	190
	LIABILITIES:
	Non-Federal liabilities:
2201	Accounts payable	2	2
2204	Liabilities for loan guarantees	190	188

2999	Total liabilities	192	190

4999	Total liabilities and net position	192	190


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

	Direct obligations:
32.0	Land and structures	2	2	1
33.0	Investments and loans	2	1	1

99.9	Total new obligations	4	3	2

For 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.)

For 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.)


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

	Obligations by program activity:
	Credit program obligations:
0705	Reestimates of direct loan subsidy	1	1
0709	Administrative expenses	2	2	2

0900	Total new obligations	3	3	2

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	2	1	1
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	1	2	2

1160	Appropriation, discretionary (total)	1	2	2
	Appropriations, mandatory:
1200	Appropriation	1	1

1260	Appropriations, mandatory (total)	1	1
1900	Budget authority (total)	2	3	2
1930	Total budgetary resources available	4	4	3
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1	1	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1		1	1
3010	Obligations incurred, unexpired accounts	3	3	2
3020	Outlays (gross)	–2	–3	–2

3050	Unpaid obligations, end of year	1	1	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year		1	1
3200	Obligated balance, end of year	1	1	1

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	1	2	2
	Outlays, gross:
4010	Outlays from new discretionary authority	1	2	2
	Mandatory:
4090	Budget authority, gross	1	1
	Outlays, gross:
4100	Outlays from new mandatory authority	1	1
4180	Budget authority, net (total)	2	3	2
4190	Outlays, net (total)	2	3	2

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


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

	Direct loan levels supportable by subsidy budget authority:
115002	Native American Direct Loans	6	10	11
115003	Vocational Rehabilitation	2	3	3

115999	Total direct loan levels	8	13	14
	Direct loan subsidy (in percent):
132002	Native American Direct Loans	–16.75	–17.04	–18.08
132003	Vocational Rehabilitation	0.20	0.36	1.05

132999	Weighted average subsidy rate	–12.51	–13.02	–13.98
	Direct loan subsidy budget authority:
133002	Native American Direct Loans	–1	–2	–2

133999	Total subsidy budget authority	–1	–2	–2
	Direct loan subsidy outlays:
134002	Native American Direct Loans	–1	–2	–2

134999	Total subsidy outlays	–1	–2	–2
	Direct loan reestimates:
135002	Native American Direct Loans		1

135999	Total direct loan reestimates		1

	Administrative expense data:
3510	Budget authority	1	2	2
3590	Outlays from new authority	1	2	2

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

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


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

	Direct obligations:
25.2	Other services from non-Federal sources	2	2	2
41.0	Grants, subsidies, and contributions	1	1

99.9	Total new obligations	3	3	2


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

	Obligations by program activity:
	Credit program obligations:
0710	Direct loan obligations	6	10	11
0713	Payment of interest to Treasury	3	3	3
0740	Negative subsidy obligations	1	2	2

0900	Total new obligations	10	15	16

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	5	2	2
1023	Unobligated balances applied to repay debt	–4

1050	Unobligated balance (total)	1	2	2
	Financing authority:
	Borrowing authority, mandatory:
1400	Borrowing authority	8	13	14
1422	Borrowing authority applied to repay debt	–1

1440	Borrowing authority, mandatory (total)	7	13	14
	Spending authority from offsetting collections, mandatory:
1800	Collected	8	10	10
1801	Change in uncollected payments, Federal sources	1
1825	Spending authority from offsetting collections applied to repay debt	–5	–8	–8

1850	Spending auth from offsetting collections, mand (total)	4	2	2
1900	Financing authority (total)	11	15	16
1930	Total budgetary resources available	12	17	18
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	2	2	2

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1	2	1
3010	Obligations incurred, unexpired accounts	10	15	16
3020	Financing disbursements (gross)	–9	–16	–16

3050	Unpaid obligations, end of year	2	1	1
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1		–1	–1
3070	Change in uncollected pymts, Fed sources, unexpired	–1

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1	1
3200	Obligated balance, end of year	1

	Financing authority and disbursements, net:
	Mandatory:
4090	Financing authority, gross	11	15	16
	Financing disbursements:
4110	Financing disbursements, gross	9	16	16
	Offsets against gross financing authority and disbursements:
	Offsetting collections (collected) from:
4120	Federal sources	–2	–1
4123	Non-federal sources - Repayments and prepayments of principal	–4	–6	–7
4123	Non-Federal sources - Interest received on loans	–2	–3	–3

4130	Offsets against gross financing auth and disbursements (total)	–8	–10	–10
	Additional offsets against financing authority only (total):
4140	Change in uncollected pymts, Fed sources, unexpired	–1

4160	Financing authority, net (mandatory)	2	5	6
4170	Financing disbursements, net (mandatory)	1	6	6
4180	Financing authority, net (total)	2	5	6
4190	Financing disbursements, net (total)	1	6	6


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

	Position with respect to appropriations act limitation on obligations:
1111	Direct loan obligations from current-year authority	6	10	11

1150	Total direct loan obligations	6	10	11

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	58	59	63
1231	Disbursements: Direct loan disbursements	5	10	10
1251	Repayments: Repayments and prepayments	–4	–6	–7

1290	Outstanding, end of year	59	63	66


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

	ASSETS:
	Federal assets:
1101	Fund balances with Treasury	6	3
	Investments in US securities:
1106	Receivables, net	2	1
	Net value of assets related to post-1991 direct loans receivable:
1401	Direct loans receivable, gross	58	59
1402	Interest receivable	1	2
1405	Other assets	2	3

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

1999	Total assets	69	68
	LIABILITIES:
	Federal liabilities:
2103	Federal liabilities debt	68	67
2105	Other liabilities	1	1

2999	Total liabilities	69	68

4999	Total liabilities and net position	69	68


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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	5	5	5
1930	Total budgetary resources available	5	5	5
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	5	5	5

	Change in obligated balance:
	Unpaid obligations:
3001	Adjustments to unpaid obligations, brought forward, Oct 1	1
3020	Financing disbursements (gross)	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1

	Financing authority and disbursements, net:
	Mandatory:
	Financing disbursements:
4110	Financing disbursements, gross	1
4190	Financing disbursements, net (total)	1


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

	Position with respect to appropriations act limitation on obligations:
1121	Limitation available from carry-forward	95	95	95
1143	Unobligated limitation carried forward	–95	–95	–95

1150	Total direct loan obligations

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	5	5	5

1290	Outstanding, end of year	5	5	5


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

	ASSETS:
1101	Federal assets: Fund balances with Treasury	5	5
1401	Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross	5	5

1999	Total assets	10	10
	LIABILITIES:
	Federal liabilities:
2103	Debt	5	5
2105	Loan Guaranty/Other Liabilities	5	5

2999	Total liabilities	10	10

4999	Total liabilities and net position	10	10


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

	Obligations by program activity:
	Credit program obligations:
0710	Direct loan obligations	2	3	3

0900	Total new obligations	2	3	3

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1	1	1
1023	Unobligated balances applied to repay debt	–1

1050	Unobligated balance (total)		1	1
	Financing authority:
	Borrowing authority, mandatory:
1400	Authority to borrow (indefinite)	3	3	3
1422	Borrowing authority applied to repay debt	–1

1440	Borrowing authority, mandatory (total)	2	3	3
	Spending authority from offsetting collections, mandatory:
1800	Collected	2	3	3
1825	Spending authority from offsetting collections applied to repay debt	–1	–3	–3

1850	Spending auth from offsetting collections, mand (total)	1
1900	Financing authority (total)	3	3	3
1930	Total budgetary resources available	3	4	4
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1	1	1

	Change in obligated balance:
	Unpaid obligations:
3010	Obligations incurred, unexpired accounts	2	3	3
3020	Financing disbursements (gross)	–2	–3	–3

	Financing authority and disbursements, net:
	Mandatory:
4090	Financing authority, gross	3	3	3
	Financing disbursements:
4110	Financing disbursements, gross	2	3	3
	Offsets against gross financing authority and disbursements:
	Offsetting collections (collected) from:
4123	Repayments and prepayments of principal	–2	–3	–3
4180	Financing authority, net (total)	1


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

	Position with respect to appropriations act limitation on obligations:
1111	Direct loan obligations from current-year authority	2	3	3

1150	Total direct loan obligations	2	3	3

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	2	2	2
1231	Disbursements: Direct loan disbursements	2	3	3
1251	Repayments: Repayments and prepayments	–2	–3	–3

1290	Outstanding, end of year	2	2	2


Identification code 036–4112–0–3–702		2013 actual	2014 actual

	ASSETS:
	Federal assets:
	Investments in US securities:
1104	Investments US Securities	1	1
1401	Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross	2	2

1999	Total assets	3	3
	LIABILITIES:
2103	Federal liabilities: Debt	3	3

4999	Total liabilities and net position	3	3

Trust Funds


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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	63	63	63
1930	Total budgetary resources available	63	63	63
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	63	63	63

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1	1	1

3050	Unpaid obligations, end of year	1	1	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1	1	1
3200	Obligated balance, end of year	1	1	1

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

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


	2014 actual	2015 est.	2016 est.

Total program obligations	$425,000	$398,000	$362,000
Number of disenrollments	259	242	218
Total refunds	$350,000	$327,000	$295,000
Average Refund	$1,353	$1,353	$1,353
Total trainees	8	8	7
Total trainee cost	$2,000	$2,000	$2,000
Average trainee cost	$1,082	$1,082	$1,082
Section 901 trainees	9	9	8
Total Section 901 trainee cost	$0	$0	$0
Average Section 901 trainee cost	$7,325	$7,325	$7,325


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

0100	Balance, start of year	5,156	4,564	4,024
	Receipts:
0220	NSLI Fund, Premium and Other Receipts	34	41	34
0240	NSLI Fund, Interest	272	220	183

0299	Total receipts and collections	306	261	217

0400	Total: Balances and collections	5,462	4,825	4,241
	Appropriations:
0500	National Service Life Insurance Fund	–306	–261	–217
0501	National Service Life Insurance Fund	–592	–540	–557

0599	Total appropriations	–898	–801	–774

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


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

	Obligations by program activity:
0001	Death claims	640	595	566
0002	Disability claims	4	3	3
0003	Matured endowments	61	62	76
0004	Cash surrenders	25	22	20
0005	Dividends	78	55	47
0006	Interest paid on dividend credits and deposits	57	27	25
0007	Payment to general operating expenses	15	18	19

0091	Total operating expenses	880	782	756
0201	Capital investment: Policy loans	21	19	18

0799	Total direct obligations	901	801	774
0801	Death claims	103	121	82
0802	Disability claims	1	1
0803	Matured endowments	10	12	11
0804	Cash surrenders	4	4	3
0805	Dividends	13	11	7
0806	Interest paid on dividend credits and deposits	5	6	4
0807	Payment to general operating expenses	2	4	3

0899	Total reimbursable obligations	138	159	110

0900	Total new obligations	1,039	960	884

	Budgetary resources:
	Budget authority:
	Appropriations, mandatory:
1201	Appropriation (special or trust fund)	306	261	217
1203	Appropriation (previously unavailable)	592	540	557

1260	Appropriations, mandatory (total)	898	801	774
	Spending authority from offsetting collections, mandatory:
1800	Collected	141	159	110

1850	Spending auth from offsetting collections, mand (total)	141	159	110
1900	Budget authority (total)	1,039	960	884
1930	Total budgetary resources available	1,039	960	884

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1,107	1,053	857
3010	Obligations incurred, unexpired accounts	1,039	960	884
3020	Outlays (gross)	–1,093	–1,156	–1,007

3050	Unpaid obligations, end of year	1,053	857	734
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1,107	1,053	857
3200	Obligated balance, end of year	1,053	857	734

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	1,039	960	884
	Outlays, gross:
4100	Outlays from new mandatory authority	501	420	424
4101	Outlays from mandatory balances	592	736	583

4110	Outlays, gross (total)	1,093	1,156	1,007
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4123	Non-Federal sources	–141	–159	–110
4180	Budget authority, net (total)	898	801	774
4190	Outlays, net (total)	952	997	897

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	6,256	5,629	5,013
5001	Total investments, EOY: Federal securities: Par value	5,629	5,013	4,333

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund was established in 1940. It is for the World War II servicemember's and veterans' insurance program. Over 22 million policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number and amount of policies in force is shown as follows:


	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.


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

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

0199	Total balance, start of year	6,264	5,618	4,882
	Cash income during the year:
	Current law:
	Offsetting receipts (proprietary):
1220	NSLI Fund, Premium and Other Receipts	34	41	34
	Offsetting receipts (intragovernmental):
1240	NSLI Fund, Interest	272	220	183
	Offsetting collections:
1280	National Service Life Insurance Fund	141	159	110

1299	Income under present law	447	420	327

3299	Total cash income	447	420	327
	Cash outgo during year:
	Current law:
4500	National Service Life Insurance Fund	–1,093	–1,156	–1,007

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

6599	Total cash outgo (-)	–1,093	–1,156	–1,007
	Unexpended balance, end of year:
8700	Uninvested balance (net), end of year	–11	–131	–131
8701	National Service Life Insurance Fund	5,629	5,013	4,333

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


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

	Direct obligations:
33.0	Investments and loans	21	19	18
42.0	Insurance claims and indemnities	730	682	665
43.0	Interest and dividends	150	100	92

99.0	Direct obligations	901	801	775
99.0	Reimbursable obligations	138	159	109

99.9	Total new obligations	1,039	960	884


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

0100	Balance, start of year	6	4	3
	Appropriations:
0500	United States Government Life Insurance Fund	–2	–1	–1

0799	Balance, end of year	4	3	2


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

	Obligations by program activity:
0001	Death claims	1	1	1
0007	Other costs	1

0900	Total new obligations	2	1	1

	Budgetary resources:
	Budget authority:
	Appropriations, mandatory:
1203	Appropriation (previously unavailable)	2	1	1

1260	Appropriations, mandatory (total)	2	1	1
1900	Budget authority (total)	2	1	1
1930	Total budgetary resources available	2	1	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	3	2	1
3010	Obligations incurred, unexpired accounts	2	1	1
3020	Outlays (gross)	–3	–2	–2

3050	Unpaid obligations, end of year	2	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	3	2	1
3200	Obligated balance, end of year	2	1

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	2	1	1
	Outlays, gross:
4100	Outlays from new mandatory authority	1
4101	Outlays from mandatory balances	2	2	2

4110	Outlays, gross (total)	3	2	2
4180	Budget authority, net (total)	2	1	1
4190	Outlays, net (total)	3	2	2

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	10	7	5
5001	Total investments, EOY: Federal securities: Par value	7	5	4

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund was established in 1919 to receive premiums and pay claims on insurance issued under the provisions of the War Risk Insurance Act. The general decline in the activity of the fund is indicated in the following table:


	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.


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

	Unexpended balance, start of year:
0100	Balance, start of year	10	8	6

0199	Total balance, start of year	10	8	6
	Cash outgo during year:
	Current law:
4500	United States Government Life Insurance Fund	–3	–2	–2

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

6599	Total cash outgo (-)	–3	–2	–2
	Manual Adjustments:
7692	Rounding adjustment	1

7699	Total adjustments	1
	Unexpended balance, end of year:
8700	Uninvested balance (net), end of year	1	1
8701	United States Government Life Insurance Fund	7	5	4

8799	Total balance, end of year	8	6	4


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

	Direct obligations:
42.0	Insurance claims and indemnities	1	1	1
43.0	Interest and dividends	1

99.9	Total new obligations	2	1	1


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

	Obligations by program activity:
0801	Death claims	119	128	132
0802	Cash surrenders	6	6	5
0803	Dividends	44	39	36
0804	All other	11	22	21
0805	Payments to insurance account	6	8	8
0806	Capital investment	9	8	8

0900	Total new obligations	195	211	210

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	1,478	1,434	1,357
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	153	134	123
1801	Change in uncollected payments, Federal sources	–2

1850	Spending auth from offsetting collections, mand (total)	151	134	123
1930	Total budgetary resources available	1,629	1,568	1,480
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1,434	1,357	1,270

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	463	448	417
3010	Obligations incurred, unexpired accounts	195	211	210
3020	Outlays (gross)	–210	–242	–224

3050	Unpaid obligations, end of year	448	417	403
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–26	–24	–24
3070	Change in uncollected pymts, Fed sources, unexpired	2

3090	Uncollected pymts, Fed sources, end of year	–24	–24	–24
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	437	424	393
3200	Obligated balance, end of year	424	393	379

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	151	134	123
	Outlays, gross:
4100	Outlays from new mandatory authority		134	123
4101	Outlays from mandatory balances	210	108	101

4110	Outlays, gross (total)	210	242	224
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4121	Baseline Program [Fund Earnings]	–101	–90	–82
4123	Baseline Program [Repayment of loans]	–14	–13	–12
4123	Baseline Program [Fund Premiums]	–34	–28	–26
4123	Baseline Program [Interest on Loans]	–4	–3	–3

4130	Offsets against gross budget authority and outlays (total)	–153	–134	–123
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired	2
4170	Outlays, net (mandatory)	57	108	101
4190	Outlays, net (total)	57	108	101

	Memorandum (non-add) entries:
5000	Total investments, SOY: Federal securities: Par value	1,914	1,863	1,749
5001	Total investments, EOY: Federal securities: Par value	1,863	1,749	1,649

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund finances the payment of claims on life insurance policies issued before January 3, 1957, to veterans who served in the Armed Forces subsequent to April 1, 1951. No new policies can be issued. Policyholders may elect to purchase total disability income coverage with the payment of additional premiums.
Benefit program:

Cash surrenders._A policyholder may terminate his or her insurance by cashing in the policy for its cash value.

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:


	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.


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

	Reimbursable obligations:
33.0	Investments and loans	9	8	8
42.0	Insurance claims and indemnities	121	144	148
43.0	Interest and dividends	65	59	54

99.9	Total new obligations	195	211	210

Federal Funds

For 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.)


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

	Obligations by program activity:
0001	Medical programs	668	839	1,051
0002	National cemeteries	95	47	152
0005	Staff offices	6	6	7

0900	Total new obligations	769	892	1,210

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	2,348	1,921	1,591
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	342	562	1,143

1160	Appropriation, discretionary (total)	342	562	1,143
1900	Budget authority (total)	342	562	1,143
1930	Total budgetary resources available	2,690	2,483	2,734
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	1,921	1,591	1,524

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1,796	1,651	1,823
3010	Obligations incurred, unexpired accounts	769	892	1,210
3020	Outlays (gross)	–914	–720	–825

3050	Unpaid obligations, end of year	1,651	1,823	2,208
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1,796	1,651	1,823
3200	Obligated balance, end of year	1,651	1,823	2,208

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	342	562	1,143
	Outlays, gross:
4010	Outlays from new discretionary authority	15	4	8
4011	Outlays from discretionary balances	899	716	817

4020	Outlays, gross (total)	914	720	825
4180	Budget authority, net (total)	342	562	1,143
4190	Outlays, net (total)	914	720	825

The Construction, Major Projects appropriation funds construction projects costing more than $10 million. Funding is included for the next phases that will provide facility improvements in Saint Louis, MO; site work and utilities in Louisville, KY, and Alameda, CA; seismic corrections to buildings in American Lake, WA, and West Los Angeles, CA; a new research building in San Francisco, CA; a new mental health facility in Long Beach, CA; a Community Based Outpatient Clinic in Livermore, CA; a replacement community living center in Perry Point, MD; and gravesite expansion projects in Bayamon, PR, Portland, OR, Riverside, CA, and Pensacola, FL. Additional funds are provided to fund salaries and associated expenses of resident engineers who oversee the Department's capital investments and to support advance planning and design activities.


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

	Direct obligations:
25.2	Other services from non-Federal sources	33	33	35
25.3	Other goods and services from Federal sources	3	3	3
26.0	Supplies and materials		3	3
31.0	Equipment	1	3	3
32.0	Land and structures	732	850	1,166

99.9	Total new obligations	769	892	1,210

For 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.)


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

	Obligations by program activity:
0001	Medical programs	405	434	294
0002	National cemeteries	89	80	80
0003	Regional offices	22	31	45
0004	Staff offices	14	21	35
0005	Choice Act, P.L. 113–146, Sec. 801		383	128

0900	Total new obligations	530	949	582

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	416	601	658
1001	Discretionary unobligated balance brought fwd, Oct 1		324
1011	Unobligated balance transfer from other acct [036–0160]		511

1050	Unobligated balance (total)	416	1,112	658
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	715	495	406

1160	Appropriation, discretionary (total)	715	495	406
1900	Budget authority (total)	715	495	406
1930	Total budgetary resources available	1,131	1,607	1,064
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	601	658	482

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	882	1,025	1,292
3010	Obligations incurred, unexpired accounts	530	949	582
3020	Outlays (gross)	–387	–682	–661

3050	Unpaid obligations, end of year	1,025	1,292	1,213
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	882	1,025	1,292
3200	Obligated balance, end of year	1,025	1,292	1,213

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	715	495	406
	Outlays, gross:
4010	Outlays from new discretionary authority	19	89	73
4011	Outlays from discretionary balances	368	501	332

4020	Outlays, gross (total)	387	590	405
	Mandatory:
	Outlays, gross:
4101	Outlays from mandatory balances		92	256
4180	Budget authority, net (total)	715	495	406
4190	Outlays, net (total)	387	682	661

The Construction, Minor Projects appropriation, which funds construction projects costing equal to or less than $10 million, is used to improve the infrastructure of medical facilities and other Department-owned facilities to reduce the risk to patient life and safety, correct code deficiencies, and improve national cemeteries and regional and staff offices.


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

	Direct obligations:
25.2	Other services from non-Federal sources	17	17	16
26.0	Supplies and materials		4	4
31.0	Equipment		6	6
32.0	Land and structures	513	922	556

99.9	Total new obligations	530	949	582

For 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.)


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

	Obligations by program activity:
0001	Grants for construction of state extended care facilities	87	106	80

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	28	26	10
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	85	90	80

1160	Appropriation, discretionary (total)	85	90	80
1930	Total budgetary resources available	113	116	90
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	26	10	10

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	273	250	270
3010	Obligations incurred, unexpired accounts	87	106	80
3020	Outlays (gross)	–110	–86	–86

3050	Unpaid obligations, end of year	250	270	264
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	273	250	270
3200	Obligated balance, end of year	250	270	264

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	85	90	80
	Outlays, gross:
4010	Outlays from new discretionary authority		2	2
4011	Outlays from discretionary balances	110	84	84

4020	Outlays, gross (total)	110	86	86
4180	Budget authority, net (total)	85	90	80
4190	Outlays, net (total)	110	86	86

For 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.)


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

	Obligations by program activity:
0001	Grants for construction of state veterans cemeteries	51	46	45

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	16	11	11
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	46	46	45

1160	Appropriation, discretionary (total)	46	46	45
1930	Total budgetary resources available	62	57	56
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	11	11	11

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	66	77	68
3010	Obligations incurred, unexpired accounts	51	46	45
3020	Outlays (gross)	–40	–55	–43

3050	Unpaid obligations, end of year	77	68	70
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	66	77	68
3200	Obligated balance, end of year	77	68	70

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	46	46	45
	Outlays, gross:
4010	Outlays from new discretionary authority		25	24
4011	Outlays from discretionary balances	40	30	19

4020	Outlays, gross (total)	40	55	43
4180	Budget authority, net (total)	46	46	45
4190	Outlays, net (total)	40	55	43

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.)


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

	Obligations by program activity:
0014	General administration	418	333	347
0806	General administration, reimbursable program	322	378	489

0900	Total new obligations	740	711	836

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	22	11
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	416	322	347
1131	Unobligated balance of appropriations permanently reduced	–2

1160	Appropriation, discretionary (total)	414	322	347
	Spending authority from offsetting collections, discretionary:
1700	Collected	322	378	489

1750	Spending auth from offsetting collections, disc (total)	322	378	489
1900	Budget authority (total)	736	700	836
1930	Total budgetary resources available	758	711	836
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–7
1941	Unexpired unobligated balance, end of year	11

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	184	180	187
3010	Obligations incurred, unexpired accounts	740	711	836
3011	Obligations incurred, expired accounts	–8
3020	Outlays (gross)	–736	–704	–834

3050	Unpaid obligations, end of year	180	187	189
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	184	180	187
3200	Obligated balance, end of year	180	187	189

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	736	700	836
	Outlays, gross:
4010	Outlays from new discretionary authority	587	632	765
4011	Outlays from discretionary balances	149	72	69

4020	Outlays, gross (total)	736	704	834
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–322	–378	–489
4180	Budget authority, net (total)	414	322	347
4190	Outlays, net (total)	414	326	345

General Administration._Includes departmental executive direction, departmental support offices and the General Counsel. The Pershing Hall Revolving Fund was created to operate and manage Pershing Hall, an asset of the United States, located in Paris, France. All operating expenses for Pershing Hall are borne by the revolving fund and all receipts generated by the operation of Pershing Hall are deposited in the revolving fund.


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	240	186	202
11.5	Other personnel compensation	5	3	5

11.9	Total personnel compensation	245	189	207
12.1	Civilian personnel benefits	73	56	60
21.0	Travel and transportation of persons	3	6	7
23.1	Rent	1	21	22
23.2	Rental payments to others	11	1	1
23.3	Communications, utilities, and miscellaneous charges	2	3	5
24.0	Printing and reproduction	1	1	1
25.2	Other services from non-Federal sources	76	42	33
26.0	Supplies and materials	2	2	1
31.0	Equipment	4	2
41.0	Grants, subsidies, and contributions		10	10

99.0	Direct obligations	418	333	347
99.0	Reimbursable obligations	322	378	489

99.9	Total new obligations	740	711	836


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

1001	Direct civilian full-time equivalent employment	2,286	1,735	1,836
2001	Reimbursable civilian full-time equivalent employment	919	1,114	1,280

For 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.)


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

	Obligations by program activity:
0014	Board of Veterans' Appeals		99	108

	Budgetary resources:
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation		99	108

1160	Appropriation, discretionary (total)		99	108
1930	Total budgetary resources available		99	108

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1			15
3010	Obligations incurred, unexpired accounts		99	108
3020	Outlays (gross)		–84	–104

3050	Unpaid obligations, end of year		15	19
	Memorandum (non-add) entries:
3100	Obligated balance, start of year			15
3200	Obligated balance, end of year		15	19

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross		99	108
	Outlays, gross:
4010	Outlays from new discretionary authority		84	91
4011	Outlays from discretionary balances			13

4020	Outlays, gross (total)		84	104
4180	Budget authority, net (total)		99	108
4190	Outlays, net (total)		84	104

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


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent		62	70
11.5	Other personnel compensation		2	2

11.9	Total personnel compensation		64	72
12.1	Civilian personnel benefits		21	22
23.2	Rental payments to others		9	9
25.2	Other services from non-Federal sources		5	5

99.9	Total new obligations		99	108


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

1001	Direct civilian full-time equivalent employment		676	669

For 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.)


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

	Obligations by program activity:
0010	Compensation and pensions	2,021	2,020	2,167
0011	Education	196	198	207
0012	Vocational rehabilitation and counseling	245	313	323
0013	Insurance	1	1	1

0799	Total direct obligations	2,463	2,532	2,698
0801	Compensation and pensions	250	293	366
0802	Education		1	1
0804	Insurance	30	34	34
0805	Housing	135	138	139

0899	Total reimbursable obligations	415	466	540

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	40	52	52
1012	Unobligated balance transfers between expired and unexpired accounts	21

1050	Unobligated balance (total)	61	52	52
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	2,465	2,534	2,698
1130	Appropriations permanently reduced		–2

1160	Appropriation, discretionary (total)	2,465	2,532	2,698
	Spending authority from offsetting collections, discretionary:
1700	Collected	415	466	540

1750	Spending auth from offsetting collections, disc (total)	415	466	540
1900	Budget authority (total)	2,880	2,998	3,238
1930	Total budgetary resources available	2,941	3,050	3,290
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–11
1941	Unexpired unobligated balance, end of year	52	52	52

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	344	405	465
3010	Obligations incurred, unexpired accounts	2,878	2,998	3,238
3011	Obligations incurred, expired accounts	–44
3020	Outlays (gross)	–2,773	–2,938	–3,074

3050	Unpaid obligations, end of year	405	465	629
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–1	–1	–1

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	343	404	464
3200	Obligated balance, end of year	404	464	628

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	2,880	2,998	3,238
	Outlays, gross:
4010	Outlays from new discretionary authority	2,443	2,520	2,692
4011	Outlays from discretionary balances	330	418	382

4020	Outlays, gross (total)	2,773	2,938	3,074
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–415	–466	–540
4180	Budget authority, net (total)	2,465	2,532	2,698
4190	Outlays, net (total)	2,358	2,472	2,534

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

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


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	1,339	1,274	1,400
11.5	Other personnel compensation	90	92	99

11.9	Total personnel compensation	1,429	1,366	1,499
12.1	Civilian personnel benefits	425	427	430
13.0	Benefits for former personnel	3	3	3
21.0	Travel and transportation of persons	42	39	38
22.0	Transportation of things	2	2	2
23.1	Rent	90	119	125
23.2	Rental payments to others	23	26	30
23.3	Communications, utilities, and miscellaneous charges	32	37	39
24.0	Printing and reproduction	3	6	6
25.2	Other services from non-Federal sources	397	480	498
26.0	Supplies and materials	9	10	10
31.0	Equipment	7	16	17
42.0	Insurance claims and indemnities	1	1	1

99.0	Direct obligations	2,463	2,532	2,698
99.0	Reimbursable obligations	415	466	540

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


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

1001	Direct civilian full-time equivalent employment	18,600	19,650	20,425
2001	Reimbursable civilian full-time equivalent employment	2,222	1,451	1,446

For 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.)


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

	Obligations by program activity:
0101	Office of Inspector General (Direct)	119	128	127

0192	Total direct program	119	128	127
0801	Office of Inspector General (Reimbursable)	4	6	6

0900	Total new obligations	123	134	133

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1		2
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	121	126	127

1160	Appropriation, discretionary (total)	121	126	127
	Spending authority from offsetting collections, discretionary:
1700	Collected	4	6	6

1750	Spending auth from offsetting collections, disc (total)	4	6	6
1900	Budget authority (total)	125	132	133
1930	Total budgetary resources available	125	134	133
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	2

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	22	26	34
3010	Obligations incurred, unexpired accounts	123	134	133
3020	Outlays (gross)	–119	–126	–129

3050	Unpaid obligations, end of year	26	34	38
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	22	26	34
3200	Obligated balance, end of year	26	34	38

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	125	132	133
	Outlays, gross:
4010	Outlays from new discretionary authority	104	101	102
4011	Outlays from discretionary balances	15	25	27

4020	Outlays, gross (total)	119	126	129
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–4	–6	–6
4180	Budget authority, net (total)	121	126	127
4190	Outlays, net (total)	115	120	123

This appropriation provides for carrying out the independent oversight responsibilities of the Inspector General Act of 1978. This oversight includes VA-wide audit, investigation, health care inspection, and management support functions to identify and report weaknesses and deficiencies that create conditions for actual or potential fraud and other criminal activity, mismanagement, and waste in VA programs and operations. The audit function plans and conducts internal programmatic and financial audits and evaluations of all facets of VA operations. The health care inspection function performs legislatively mandated medical care quality assurance reviews and oversight of VA health care programs. The investigative function performs criminal and administrative investigations of improper and illegal activities involving VA operations, personnel, beneficiaries, and other parties.


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	69	70	72
11.5	Other personnel compensation		6	4

11.9	Total personnel compensation	69	76	76
12.1	Civilian personnel benefits	24	26	26
21.0	Employee Travel	5	5	5
23.1	Rental payments to GSA	6	6	6
23.3	Communications, utilities, and miscellaneous charges	2	1	1
25.2	Other services from non-Federal sources	11	11	11
31.0	Equipment	2	3	2

99.0	Direct obligations	119	128	127
99.0	Reimbursable obligations	4	6	6

99.9	Total new obligations	123	134	133


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

1001	Direct civilian full-time equivalent employment	613	660	650
2001	Reimbursable civilian full-time equivalent employment	28	31	31

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.)


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

	Obligations by program activity:
0001	Development	510	696	500
0002	Operations and maintenance	2,136	2,315	2,511
0003	Administrative and salaries	1,020	1,053	1,115
0004	P.L. 113–146, Sec. 801 - IT Support		203	173

0799	Total direct obligations	3,666	4,267	4,299
0801	Development	6	20	5
0802	Operations and maintenance	24	9	26
0803	Administrative and salaries	10	26	26

0899	Total reimbursable obligations	40	55	57

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	140	169	174
1011	Unobligated balance transfer from other acct [036–0160]		377

1050	Unobligated balance (total)	140	546	174
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	3,703	3,903	4,133
1120	Appropriations transferred to other accts [036–0169]	–7	–7	–7
1130	Appropriations permanently reduced		–1

1160	Appropriation, discretionary (total)	3,696	3,895	4,126
	Spending authority from offsetting collections, discretionary:
1700	Collected	35	55	57
1701	Change in uncollected payments, Federal sources	5

1750	Spending auth from offsetting collections, disc (total)	40	55	57
1900	Budget authority (total)	3,736	3,950	4,183
1930	Total budgetary resources available	3,876	4,496	4,357
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–1
1941	Unexpired unobligated balance, end of year	169	174	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1,713	1,899	2,183
3010	Obligations incurred, unexpired accounts	3,706	4,322	4,356
3011	Obligations incurred, expired accounts	–53
3020	Outlays (gross)	–3,467	–4,038	–4,265

3050	Unpaid obligations, end of year	1,899	2,183	2,274
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1		–5	–5
3070	Change in uncollected pymts, Fed sources, unexpired	–5

3090	Uncollected pymts, Fed sources, end of year	–5	–5	–5
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	1,713	1,894	2,178
3200	Obligated balance, end of year	1,894	2,178	2,269

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	3,736	3,950	4,183
	Outlays, gross:
4010	Outlays from new discretionary authority	2,061	2,376	2,580
4011	Outlays from discretionary balances	1,406	1,571	1,514

4020	Outlays, gross (total)	3,467	3,947	4,094
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–35	–55	–57
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–5

4070	Budget authority, net (discretionary)	3,696	3,895	4,126
4080	Outlays, net (discretionary)	3,432	3,892	4,037
	Mandatory:
	Outlays, gross:
4101	Outlays from mandatory balances		91	171
4180	Budget authority, net (total)	3,696	3,895	4,126
4190	Outlays, net (total)	3,432	3,983	4,208

The Information Technology (IT) Systems appropriation funds IT services such as systems development and performance, operations and maintenance, information protection, and customer support. This appropriation enables the effective and efficient delivery of services to the nation's largest healthcare network as well as the veterans benefits and corporate business lines within the Department of Veterans Affairs (VA).

Development._The Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits for veterans and their families. The Veterans Benefits Management System's development continues to progress and has seen successes to date. This account also supports improvements in the Electronic Healthcare Record.

Operations and Maintenance._The Office of Information & Technology purchases, maintains, manages, and supports all the computer, phone, telecommunication, and data systems equipment for all VA facilities.

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


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	645	668	683
11.1	Full-time permanent - Choice Act, P.L. 113–146, Sec. 801		10	23

11.9	Total personnel compensation	645	678	706
12.1	Civilian personnel benefits	197	197	202
12.1	Civilian personnel benefits -Choice Act, P.L. 113–146, Sec. 801		3	5
21.0	Travel and transportation of persons	6	9	9
23.3	Communications, utilities, and miscellaneous charges	741	748	754
25.2	Other services from non-Federal sources	1,617	2,113	2,120
25.2	Other services from non-Federal -Choice Act, P.L. 113–146, Sec. 801		101	45
26.0	Supplies and materials	6	9	11
26.0	Supplies and materials - Choice Act, P.L. 113–146, Sec. 801		10	7
31.0	Equipment	425	317	343
31.0	Equipment - Choice Act, P.L. 113–146, Sec. 801		80	95
32.0	Land and structures	9	2	2
42.0	Insurance claims and indemnities	21

99.0	Direct obligations	3,667	4,267	4,299
99.0	Reimbursable obligations	39	55	57

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


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

1001	Direct civilian full-time equivalent employment	7,208	7,421	7,517
2001	Reimbursable civilian full-time equivalent employment	83	94	98

For 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.)


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

	Obligations by program activity:
0201	Administrative expenses	259	257	266

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	11	1	1
1012	Unobligated balance transfers between expired and unexpired accounts	4

1050	Unobligated balance (total)	15	1	1
	Budget authority:
	Appropriations, discretionary:
1100	Appropriation	250	257	266
1131	Unobligated balance of appropriations permanently reduced	–1

1160	Appropriation, discretionary (total)	249	257	266
1930	Total budgetary resources available	264	258	267
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–4
1941	Unexpired unobligated balance, end of year	1	1	1

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	101	87	68
3010	Obligations incurred, unexpired accounts	259	257	266
3011	Obligations incurred, expired accounts	–5
3020	Outlays (gross)	–268	–276	–264

3050	Unpaid obligations, end of year	87	68	70
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	101	87	68
3200	Obligated balance, end of year	87	68	70

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	249	257	266
	Outlays, gross:
4010	Outlays from new discretionary authority	187	194	205
4011	Outlays from discretionary balances	81	82	59

4020	Outlays, gross (total)	268	276	264
4180	Budget authority, net (total)	249	257	266
4190	Outlays, net (total)	268	276	264

The mission of the National Cemetery Administration is to honor veterans with final resting places in national shrines and with lasting tributes that commemorate their service to our Nation. The National Cemetery Administration's vision is to serve all veterans and their families with the utmost dignity, respect, and compassion. Every national cemetery will be a place that inspires visitors to understand and appreciate the service and sacrifice of our Nation's veterans. There are six related programs managed by the National Cemetery Administration including: (1) burying eligible veterans and their family members in national cemeteries and maintaining the graves and their environs as national shrines; (2) administering grants to States and Tribal organizations in establishing, expanding, improving, or operating veterans cemeteries; (3) providing headstones and markers for the graves of eligible veterans; (4) providing presidential memorial certificates to family and friends of deceased veterans, recognizing the veterans' contribution and service to the Nation; (5) providing graveliners or partial reimbursement for a privately purchased outer burial receptacle for each new grave in open national cemeteries administered by the National Cemetery Administration; and (6) recording First Notice of Veteran Deaths into VA electronic files to ensure timely termination of benefits and next-of-kin notification of possible entitlement to survivor benefits.

The National Cemetery Administration also reflects budget information for the National Cemetery Gift Fund and the National Cemetery Administration Facilities Operation Fund. Through the Gift Fund, the Secretary is authorized to accept gifts and bequests which are made for the purpose of beautifying national cemeteries or are determined to be beneficial to such cemeteries, or are made for the purpose of the operation, maintenance, or improvement of the National Memorial Cemetery of Arizona. Through the Facilities Operation Fund, the Secretary is authorized to lease any undeveloped land and unused or underutilized buildings of the National Cemetery Administration, or parts or parcels thereof, for a term not to exceed 10 years. Proceeds from such leases are deposited in the Facilities Operation Fund, and are available to cover costs incurred by the National Cemetery Administration in the operation and maintenance of property of the Administration.


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

	Direct obligations:
	Personnel compensation:
11.1	Full-time permanent	101	103	106
11.3	Other than full-time permanent	4	5	5

11.9	Total personnel compensation	105	108	111
12.1	Civilian personnel benefits	35	38	40
21.0	Travel and transportation of persons	3	5	5
22.0	Transportation of things	2
23.1	Rent	2	2	3
23.3	Communications, utilities, and miscellaneous charges	7	7	7
24.0	Printing and reproduction	2	2	2
25.2	Other services from non-Federal sources	83	72	73
26.0	Supplies and materials	10	11	11
31.0	Equipment	7	11	13
32.0	Land and structures	3	1	1

99.9	Total new obligations	259	257	266


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

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


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

	Obligations by program activity:
0801	Reimbursable program-COGS-Merchandizing	893	1,019	1,024
0802	Reimbursable program-Other-Operations	198	395	403
0803	Reimbursable program-COGS-Printing and publications	29	29	29
0804	Reimbursable program-Other	83	85	88
0805	Reimbursable program-Equipment-Procurement services and distribution	395	572	582

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

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	787	249	249
	Budget authority:
	Spending authority from offsetting collections, mandatory:
1800	Collected	1,304	2,100	2,126
1801	Change in uncollected payments, Federal sources	–244

1850	Spending auth from offsetting collections, mand (total)	1,060	2,100	2,126
1930	Total budgetary resources available	1,847	2,349	2,375
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	249	249	249

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	1,402	1,565	1,851
3010	Obligations incurred, unexpired accounts	1,598	2,100	2,126
3020	Outlays (gross)	–1,435	–1,814	–2,100

3050	Unpaid obligations, end of year	1,565	1,851	1,877
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–1,964	–1,720	–1,720
3070	Change in uncollected pymts, Fed sources, unexpired	244

3090	Uncollected pymts, Fed sources, end of year	–1,720	–1,720	–1,720
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	–562	–155	131
3200	Obligated balance, end of year	–155	131	157

	Budget authority and outlays, net:
	Mandatory:
4090	Budget authority, gross	1,060	2,100	2,126
	Outlays, gross:
4101	Outlays from mandatory balances	1,435	1,814	2,100
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–1,176	–2,100	–2,126
4123	Non-Federal sources	–128

4130	Offsets against gross budget authority and outlays (total)	–1,304	–2,100	–2,126
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired	244
4170	Outlays, net (mandatory)	131	–286	–26
4190	Outlays, net (total)	131	–286	–26

Under the provisions of 38 U.S.C. 8121, the Supply Fund is responsible for the operation and maintenance of a supply system for VA. In this capacity, it provides policy and oversight to VA's acquisition and logistics programs, and provides best value acquisition of goods and services through its National Acquisition Center, Denver Acquisition and Logistics Center, Service and Distribution Center, Technology Acquisition Center and Strategic Acquisition Center. Operating as an intra-governmental revolving fund without fiscal year limitations, the Supply Fund is financed by revenue from fees on acquisitions of supplies, equipment, and services for both VA and other Government agency (OGA) customers.


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

	Reimbursable obligations:
11.1	Personnel compensation: Full-time permanent	119	136	141
12.1	Civilian personnel benefits	2	2	3
21.0	Travel and transportation of persons	8	12	12
23.1	Rental payments to GSA	5	5	5
23.3	Communications, utilities, and miscellaneous charges	5	7	7
24.0	Printing and reproduction	8	8	8
25.2	Other services from non-Federal sources	281	322	349
26.0	Supplies and materials	362	414	436
31.0	Equipment	801	1,194	1,165
32.0	Land and structures	7

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


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

2001	Reimbursable civilian full-time equivalent employment	1,013	2,100	2,126


Identification code 036–4539–0–4–705		2014 actual	2015 est.	2016 est.

	Obligations by program activity:
0801	Franchise Fund (Reimbursable)	672	796	830

	Budgetary resources:
	Unobligated balance:
1000	Unobligated balance brought forward, Oct 1	108	139	146
	Budget authority:
	Spending authority from offsetting collections, discretionary:
1700	Collected	653	803	837
1701	Change in uncollected payments, Federal sources	50

1750	Spending auth from offsetting collections, disc (total)	703	803	837
1930	Total budgetary resources available	811	942	983
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year	139	146	153

	Change in obligated balance:
	Unpaid obligations:
3000	Unpaid obligations, brought forward, Oct 1	182	256	207
3010	Obligations incurred, unexpired accounts	672	796	830
3020	Outlays (gross)	–598	–845	–829

3050	Unpaid obligations, end of year	256	207	208
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–89	–139	–139
3070	Change in uncollected pymts, Fed sources, unexpired	–50

3090	Uncollected pymts, Fed sources, end of year	–139	–139	–139
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	93	117	68
3200	Obligated balance, end of year	117	68	69

	Budget authority and outlays, net:
	Discretionary:
4000	Budget authority, gross	703	803	837
	Outlays, gross:
4010	Outlays from new discretionary authority	309	602	628
4011	Outlays from discretionary balances	289	243	201

4020	Outlays, gross (total)	598	845	829
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4030	Federal sources	–653	–803	–837
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–50
4080	Outlays, net (discretionary)	–55	42	–8
4190	Outlays, net (total)	–55	42	–8

The VA Franchise Fund was established under the authority of the Government Management Reform Act of 1994 and the VA and Housing and Urban Development and Independent Agencies Act of 1997. VA was selected by the Office of Management and Budget (OMB) in 1996 as one of the six executive branch agencies to establish a franchise fund pilot program. Created as a revolving fund, the VA Franchise Fund began providing common administrative support services to the VA and other government agencies in 1997 on a fee-for-service basis. In 2006, under the Military Quality of Life and Veterans Affairs Appropriations Act, Public Law 109–114, permanent status was conferred upon the VA Franchise Fund. VA Enterprise Centers are the lines of business within the VA Franchise Fund and are expected to have net billings of about $830 million and employ 1,658 in 2016. The Franchise Fund concept is intended to increase competition for government administrative services, resulting in lower costs and higher quality.


Identification code 036–4539–0–4–705		2014 actual	2015 est.	2016 est.

	Reimbursable obligations:
11.1	Personnel compensation: Full-time permanent	92	127	126
12.1	Civilian personnel benefits	29	38	43
21.0	Travel and transportation of persons	1	3	3
23.1	Rental payments to GSA		1	1
23.3	Communications, utilities, and miscellaneous charges	84	106	119
24.0	Printing and reproduction	4	7	7
25.2	Other services from non-Federal sources	387	418	451
26.0	Supplies and materials	4	11	11
31.0	Equipment	71	85	69

99.9	Total new obligations	672	796	830


Identification code 036–4539–0–4–705		2014 actual	2015 est.	2016 est.

2001	Reimbursable civilian full-time equivalent employment	1,153	1,625	1,658

(2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care in the Department.

(2) "Department of Veterans Affairs, Medical Support and Compliance", $100,000,000.

(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:

(2) "Department of Veterans Affairs, Medical Support and Compliance", $100,000,000.

(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.]

(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.]

"(b) Limitation.—The Secretary may carry out the pilot program under this section as follows:

(1) In fiscal years before fiscal year 2015, through not more than 10 regional offices of the Department of Veterans Affairs.

(2) In fiscal year 2015, through not more than 12 regional offices of the Department.

(3) In fiscal year 2016, through not more than 15 regional offices of the Department.

(4) In fiscal year 2017 and each fiscal year thereafter, through such regional offices of the Department as the Secretary considers appropriate.".]

"(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.".]

(1) by striking "medical care accounts of the Department" each place it appears and inserting "covered accounts of the Department";

(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)";

(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:

(G) in the subsection heading, by striking "Medical Care Accounts" and inserting "Covered Accounts of the Department"; and

(4) in the section heading, by striking "certain medical care accounts" and inserting "certain accounts".

(b) Applicability.—Section 117 of title 38, United States Code, shall apply as follows:

(1) With respect to an account described in paragraph (4), (5), or (6) of subsection (c) of such section, as redesignated by subsection (a) of this section, for each fiscal year beginning with fiscal year 2011.

(2) With respect to an account described in paragraph (1), (2), or (3) of such subsection (c), as added by subsection (a) of this section, for each fiscal year beginning with 2017.

(c) Clerical amendment.—The table of sections at the beginning of chapter 1 of title 38, United States Code, is amended by striking the item relating to section 117 and inserting the following new item:

(d) Conforming and technical amendments.—Section 1105(a) of title 31, United States Code, is amended—

(1) by striking the first paragraph (37) and inserting the following new paragraph:

"(37) information on estimates of appropriations for the fiscal year following the fiscal year for which the budget is submitted for the following accounts of the Department of Veterans Affairs:

(2) by redesignating the second paragraph (37), as added by section 11(a)(2) of the GPRA Modernization Act of 2010 (Public Law 111–352; 124 Stat. 3881), as paragraph (39).]


		2014 actual	2015 est.	2016 est.

Offsetting receipts from the public:
036–275130	Native American Direct Loans, Downward Reestimate of Subsidies	1
036–273330	Housing Downward Reestimates	24	268
036–275110	Native American Veteran Housing Loans, Negative Subsidies	1	2	2
036–143500	General Fund Proprietary Interest Receipts, not Otherwise Classified	5	8	10
036–322000	All Other General Fund Proprietary Receipts Including Budget Clearing Accounts	42	40	40
036–275510	Housing Negative Subsidies	20	50	88
036–247300	Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984	159	201	171
General Fund Offsetting receipts from the public		252	569	311


Intragovernmental payments:
036–388500	Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts	21	5	5

General Fund Intragovernmental payments		21	5	5

(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.

(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.

(b) The prohibition in subsection (a) shall not apply to any modification of facilities at United States Naval Station, Guantnamo Bay, Cuba.

(c) An individual described in this subsection is any individual who, as of June 24, 2009, is located at United States Naval Station, Guantnamo Bay, Cuba, and who—

(1) is not a citizen of the United States or a member of the Armed Forces of the United States; and

(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.]

DEPARTMENT OF VETERANS AFFAIRS

Veterans Health Administration

Federal Funds

Medical services

WORKLOAD

Medical support and compliance

DOD-VA Health Care Sharing Incentive Fund

Medical facilities

Medical and prosthetic research

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

Medical Care Collections Fund

Canteen Service Revolving Fund

Medical Center Research Organizations

Veterans Choice Fund

Trust Funds

General Post Fund, National Homes

Benefits Programs

Federal Funds

Compensation and pensions

(including transfer of funds)

Compensation and Pensions

(Legislative proposal, subject to PAYGO)

Readjustment benefits

Readjustment Benefits

(Legislative proposal, subject to PAYGO)

Veterans insurance and indemnities

Veterans Insurance and Indemnities

(Legislative proposal, subject to PAYGO)

Filipino Veterans Equity Compensation Fund

Service-disabled Veterans Insurance Fund

Operating costs

Veterans Reopened Insurance Fund

Servicemembers' Group Life Insurance Fund

Veterans housing benefit program fund

Housing Direct Loan Financing Account

Housing Guaranteed Loan Financing Account

Housing Liquidating Account

Native american veteran housing loan program account

Vocational rehabilitation loans program account

Native American Direct Loan Financing Account

Transitional Housing Direct Loan Financing Account

Vocational Rehabilitation Direct Loan Financing Account

Trust Funds

Post-Vietnam Era Veterans Education Account

National Service Life Insurance Fund

United States Government Life Insurance Fund

Veterans Special Life Insurance Fund

Departmental Administration

Federal Funds

Construction, major projects

Construction, minor projects

Grants for construction of state extended care facilities

Grants for construction of veterans cemeteries

General administration

(including transfer of funds)

Board of veterans appeals

General operating expenses, veterans benefits administration

Office of inspector general

Information technology systems

(including transfer of funds)

National Cemetery administration

Supply Fund

Franchise Fund

ADMINISTRATIVE PROVISIONS

General and Administrative Provisions

GENERAL FUND RECEIPT ACCOUNTS

TITLE IV—GENERAL PROVISIONS