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

             <h1>DEPARTMENT OF VETERANS AFFAIRS

             </h1>

          DEPARTMENT OF VETERANS AFFAIRS

             Veterans Health Administration

             Federal Funds
             Medical servicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
                of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
                care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
                bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States
                Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for
                caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the
                Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note), and
                hospital care and medical services authorized by section 1787 of title 38, United States Code;  $1,031,808,000,  which shall be in addition to funds previously appropriated under this heading that become available on October 1,  2017; and, in addition,  $49,161,165,000, plus reimbursements, shall become available on October 1,  2018, and shall remain available until September 30,  2019: Provided, That, of the amount made available on October 1,  2018, under this heading, $1,400,000,000 shall remain available until September 30,  2020: 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, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      292
                      1,723
                      9,305

                      Receipts:

                      Current law:

                      1130
                      Pharmaceutical Co-payments, MCCF
                      631
                      535
                      456

                      1130
                      Medical Care Collections Fund, Third Party Prescription Claims
                      100
                      109
                      115

                      1130
                      Enhanced-use Lease Proceeds, MCCF
                      1
                      2

                      1130
                      First Party Collections, MCCF
                      190
                      205
                      204

                      1130
                      Third Party Collections, MCCF
                      2,544
                      2,402
                      2,431

                      1130
                      Parking Fees, MCCF
                      4
                      4
                      4

                      1130
                      Compensated Work Therapy, MCCF
                      61
                      61
                      63

                      1130
                      MCCF, Long-term Care Copayments
                      2
                      3
                      2

                      1140
                      Payments from Compensation and Pension, MCCF
                      1
                      2
                      2

                      1199
                      Total current law receipts
                      3,534
                      3,323
                      3,277

                      1999
                      Total receipts
                      3,534
                      3,323
                      3,277

                      2000
                      Total: Balances and receipts
                      3,826
                      5,046
                      12,582

                      Appropriations:

                      Current law:

                      2101
                      Medical Care Collections Fund
                      –3,503
                      –3,322
                      –3,271

                      2172
                      Medical Services

                      2172
                      Medical Services

                      2174
                      Medical Services
                      1,400
                      134

                      2174
                      Medical Services

                      7,246

                      2199
                      Total current law appropriations
                      –2,103
                      4,259
                      –3,057

                      2999
                      Total appropriations
                      –2,103
                      4,259
                      –3,057

                      5099
                      Balance, end of year
                      1,723
                      9,305
                      9,525

          Program and Financing (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Outpatient care
                      15,216
                      15,472
                      17,073

                      0002
                      Inpatient care
                      7,565
                      8,168
                      8,747

                      0004
                      Mental health care
                      5,361
                      5,793
                      6,296

                      0005
                      Long-term care
                      3,149
                      3,341
                      3,612

                      0006
                      Pharmacy
                      6,256
                      6,648
                      6,974

                      0007
                      Prosthetics care
                      2,908
                      3,414
                      3,689

                      0008
                      Dental care
                      614
                      752
                      808

                      0009
                      Rehabilitation
                      201
                      779
                      815

                      0011
                      Readjustment Counseling
                      203
                      195
                      196

                      0012
                      Caregivers (Title I) P.L. 111–163
                      487
                      494
                      571

                      0013
                      Prior-Year Recoveries
                      246

                      0014
                      Non-VA Care (Payments)
                      9,089

                      0015
                      CHAMPVA (VA Portion)

                      343
                      353

                      0022
                      P.L. 113–146, Hires
                      1,270
                      713

                      0023
                      P.L. 113–146, Sec. 301
                      13
                      17
                      32

                      0024
                      P.L. 113–146, Supplies/Equipment
                      16
                      23

                      0025
                      P.L. 113–146, Mobile Clinic Video
                      11
                      3

                      0026
                      P.L. 113–146, Activations
                      41

                      0029
                      P.L. 113–146, Prior Year Recoveries
                      1

                      0030
                      Audit Adjustment
                      149

                      0091
                      Total operating expenses
                      52,796
                      46,155
                      49,166

                      0101
                      Outpatient care
                      810
                      933
                      777

                      0102
                      Inpatient care
                      261
                      300
                      250

                      0103
                      Mental health care
                      40
                      46
                      38

                      0104
                      Long-term care
                      69
                      79
                      66

                      0105
                      Pharmacy
                      25
                      29
                      24

                      0106
                      Prosthetics care
                      28
                      32
                      27

                      0107
                      Dental care
                      25
                      29
                      24

                      0108
                      Rehabilitation
                      8
                      9
                      8

                      0109
                      Readjustment Counseling
                      8
                      9
                      8

                      0113
                      P.L. 113–146, Hires
                      1

                      0114
                      P.L. 113–146, Supplies/Equipment
                      26
                      26

                      0191
                      Total Capital Investment
                      1,301
                      1,492
                      1,222

                      0799
                      Total direct obligations
                      54,097
                      47,647
                      50,388

                      0801
                      Medical Services (Reimbursable)
                      119
                      153
                      153

                      0900
                      Total new obligations, unexpired accounts
                      54,216
                      47,800
                      50,541

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,882
                      1,539
                      1,742

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1

                      667

                      1011
                      Unobligated balance transfer from other acct [036–0111]
                      195

                      1011
                      Unobligated balance transfer from other acct [036–0162]
                      330

                      1011
                      Unobligated balance transfer from other acct [036–0152]
                      9

                      1020
                      Adjustment of unobligated bal brought forward, Oct 1

                      223

                      1021
                      Recoveries of prior year unpaid obligations
                      237

                      1033
                      Recoveries of prior year paid obligations
                      9

                      1050
                      Unobligated balance (total)
                      2,662
                      1,762
                      1,742

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,769
                      1,079
                      1,032

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –196

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

                      1120
                      Appropriations transferred to other acct [036–0110]
                      –39

                      1120
                      Appropriations transferred to other acct [036–0181]
                      –20

                      1121
                      Appropriations transferred from other acct [036–5287]
                      3,485
                      2,456
                      2,999

                      1121
                      Appropriations transferred from other acct [036–0169]
                      10

                      1160
                      Appropriation, discretionary (total)
                      6,994
                      3,535
                      4,031

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      47,603
                      51,673
                      44,887

                      1172
                      Advance appropriations transferred to other accounts [036–0165]

                      –15
                      –15

                      1172
                      Advance appropriations transferred to other accounts [036–0169]

                      –186
                      –199

                      1174
                      Advance appropriations permanently reduced
                      –1,400
                      –134

                      1174
                      Advance appropriations permanently reduced

                      –7,246

                      1180
                      Advanced appropriation, discretionary  (total)
                      46,203
                      44,092
                      44,673

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      116
                      150
                      150

                      1701
                      Change in uncollected payments, Federal sources
                      3
                      3
                      3

                      1750
                      Spending auth from offsetting collections, disc (total)
                      119
                      153
                      153

                      1900
                      Budget authority (total)
                      53,316
                      47,780
                      48,857

                      1930
                      Total budgetary resources available
                      55,978
                      49,542
                      50,599

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –223

                      1941
                      Unexpired unobligated balance, end of year
                      1,539
                      1,742
                      58

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7,089
                      7,931
                      7,330

                      3001
                      Adjustments to unpaid obligations, brought forward, Oct 1
                      –868

                      3010
                      New obligations, unexpired accounts
                      54,216
                      47,800
                      50,541

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      957

                      3020
                      Outlays (gross)
                      –52,453
                      –48,401
                      –48,326

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –237

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –773

                      3050
                      Unpaid obligations, end of year
                      7,931
                      7,330
                      9,545

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –6
                      –6
                      –9

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –6
                      –9
                      –12

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6,215
                      7,925
                      7,321

                      3200
                      Obligated balance, end of year
                      7,925
                      7,321
                      9,533

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      53,316
                      47,780
                      48,857

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      45,651
                      41,394
                      42,168

                      4011
                      Outlays from discretionary balances
                      5,437
                      6,578
                      5,743

                      4020
                      Outlays, gross (total)
                      51,088
                      47,972
                      47,911

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –65
                      –50
                      –40

                      4033
                      Non-Federal sources
                      –244
                      –100
                      –110

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –309
                      –150
                      –150

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      184

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      9

                      4060
                      Additional offsets against budget authority only (total)
                      190
                      –3
                      –3

                      4070
                      Budget authority, net (discretionary)
                      53,197
                      47,627
                      48,704

                      4080
                      Outlays, net (discretionary)
                      50,779
                      47,822
                      47,761

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1,365
                      429
                      415

                      4180
                      Budget authority, net (total)
                      53,197
                      47,627
                      48,704

                      4190
                      Outlays, net (total)
                      52,144
                      48,251
                      48,176

             For 2019, the Budget requests $70.7 billion in advance appropriations for the four medical care appropriations: Medical Services,
                Medical Community Care, 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 2018, Medical Care appropriations are increased by $2.7 billion over the 2018 enacted advance appropriations of $66.4
                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 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") to improve 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. Public Law 115–26, enacted April 19, 2017, amended
                the Veterans Choice Act to eliminate the August 7, 2017 sunset date for the Veterans Choice Program, thus allowing the program
                to operate until all of the money in the Veterans Choice Fund is expended. To further continue the program, the Budget requests
                $2.9 billion in mandatory budget authority in 2018 and $3.5 billion in 2019.

             With the resources requested for 2018 and 2019, VA will provide the highest quality health care services for veterans. VA
                estimates it will treat 7.0 million patients in 2018 and 7.1 million patients in 2019. Operation Enduring Freedom, Operation
                Iraqi Freedom, and Operation New Dawn (OEF/OIF/OND) veterans are expected to be 858,552 in 2018 (12.2 percent of the total)
                and 887,098 in 2019 (12.4 percent of the total).

             Medical Care Collections Fund (MCCF).—VA estimates collections of nearly $3.3 billion in both 2018 and 2019, representing nearly 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 2017 enacted advance appropriation
                of $51.7 billion, augmented with $1.1 billion (as provided in Public Law 114–223); the 2018 enacted advance appropriation
                of $44.9 billion, together with an additional $1.0 billion as requested in this Budget; and the 2019 advance appropriation
                request of $49.2 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 (Public Law 113–146): $874 million in unobligated balances remained available at the start of 2017.

                WORKLOADEstimated obligations and workload for six categories of health care services are shown below: outpatient care, inpatient
                care, mental health care, long term services and supports, prosthetics care, and dental care. In addition, estimated obligations
                and workload are also shown for three programs: CHAMPVA and other dependent programs, readjustment counseling, and Caregivers.
                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 VA's Congressional Justification
                materials. 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 2018 are estimated to be $18,003 million for this health service category,
                which includes funding for ambulatory care in VA hospital-based and community-based clinics.

             Estimated operating levels are:

                         Outpatient Visits (excludes Mental Health):
                         2016 actual
                         2017 est.
                         2018 est.

                         Staff
                         72,664,723
                         75,117,597
                         77,155,873

             Inpatient care.—Obligations in the Medical Services account for 2018 are estimated to be $8,997 million, which includes funding for inpatient
                care in VA medical centers.

             Estimated operating levels are:

                         2016 actual
                         2017 est.
                         2018 est.

                         Patients Treated
                         453,293
                         445,464
                         437,635

             Mental health care.—Obligations in the Medical Services account for 2018 are estimated to be $6,334 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:

                         2016 actual
                         2017 est.
                         2018 est.

                         Average daily census (ADC)
                         8,341
                         8,260
                         8,133

                         Outpatient Visits/Encounters
                         13,397,001
                         13,965,965
                         14,503,778

             Long term services and supports.—Obligations in the Medical Services account for 2018 are estimated to be $3,678 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:

                         2016 actual
                         2017 est.
                         2018 est.

                         Institutional (ADC)
                         9,084
                         8,889
                         8,645

                         Non-Institutional Visits/Procedures
                         2,633,814
                         2,790,072
                         2,895,940

             Prosthetics care.—Obligations in the Medical Services account for 2018 are estimated to be $3,716 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 their 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 2018 are estimated to be $832 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:

                         2016 actual
                         2017 est.
                         2018 est.

                         Dental Procedures
                         4,544,714
                         4,728,650
                         4,904,945

             Rehabilitation.—Obligations in the Medical Services account for 2018 are estimated to be $823 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:

                         2016 actual
                         2017 est.
                         2018 est.

                         ADC
                         1,163
                         1,165
                         1,162

             Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) Programs.—Obligations in the Medical Services account for 2018 are estimated to be $353 million (excludes care in the community portion
                found under the new Medical Community Care appropriation) for pharmacy and medical service personnel dealing with CHAMPVA
                matters.

             Readjustment Counseling.—Obligations in the Medical Services account for 2018 are estimated to be $204 million. This program provides readjustment
                counseling services at VA Vet Centers. Vet Centers are community-based counseling centers that provide a wide range of social
                and psychological services to include: professional readjustment counseling to veterans who have served in a combat zone,
                military sexual trauma counseling, bereavement counseling for families who experience an active duty death, substance abuse
                assessments and referral, medical referral, VBA benefits explanation and referral, and employment counseling. Services are
                also extended to the family members of eligible veterans for issues related to military service and the readjustment of those
                veterans.

             Estimated operating levels are:

                         2016 actual
                         2017 est.
                         2018 est.

                         Visits
                         1,797,663
                         1,887,546
                         1,981,923

             Caregivers (Title I) Programs.—Obligations in the Medical Services account for 2018 are estimated to be $571 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:

                         2016 actual
                         2017 est.
                         2018 est.

                         Caregiver Stipend (dollars)
                         421,839,000
                         424,618,000
                         489,244,000

                         Caregiver Caseload
                         26,989
                         33,345
                         37,144

             Pharmacy.—Obligations in the Medical Services account for 2018 are estimated to be $6,998 million for pharmacy costs. VA's use of
                medication therapies is a fundamental underpinning of how VA delivers health care today. VA's primary focus is on diagnosis
                and treatment in an ambulatory environment and home environment basis with institutional care as the modality of last resort.

             Estimated operating levels are:

                         2016 actual
                         2017 est.
                         2018 est.

                         Number of 30-day Prescriptions (millions)
                         278
                         283
                         294

             Public Law 113–146, Veterans Choice Act, Section 801.— The Veterans Access, Choice, and Accountability Act of 2014 (Public Law 113–146) ("Veterans Choice Act") was enacted on
                August 7, 2014. The 2018 Budget supports implementation of the Veterans Choice Act and the Administration's goal of providing
                timely, high-quality health care for our Nation's veterans. The Veterans Choice Act provided $5 billion in mandatory funding
                in Section 801 to increase veterans' access to health care by hiring more physicians and staff and improving the VA's physical
                infrastructure. Obligations in the Medical Services account for 2018 are estimated to be $32 million for Section 301/302,
                hiring medical staff, and supplies and materials.

             Estimated obligations in the Medical Services account are:

                         Dollars in Millions
                         2016 actual
                         2017 est.
                         2018 est.

                         FTE & Other Costs
                         $1,325
                         $782
                         $0

                         Section 301/302 Activities
                         $13
                         $0
                         $32

                         Activations
                         $41
                         $0
                         $0

                         Total
                         $1,379
                         $782
                         $32

          Object Classification (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      16,738
                      17,758
                      19,250

                      11.1
                      Full-time permanent - P.L. 113–146, Sec. 801
                      1,020
                      554

                      11.3
                      Other than full-time permanent
                      353
                      374
                      406

                      11.3
                      Other than full-time permanent - P.L. 113–146, Sec. 801
                      22
                      12

                      11.5
                      Other personnel compensation
                      1,926
                      2,045
                      2,216

                      11.5
                      Other personnel compensation - P.L. 113–146, Sec. 801
                      117
                      64

                      11.9
                      Total personnel compensation
                      20,176
                      20,807
                      21,872

                      12.1
                      Civilian personnel benefits
                      6,414
                      6,916
                      7,644

                      12.1
                      Civilian personnel benefits - P.L. 113–146, Sec. 801
                      155
                      84

                      13.0
                      Benefits for former personnel
                      9
                      9
                      9

                      21.0
                      Travel & Transportation of Persons
                      975
                      1,025
                      1,066

                      22.0
                      Transportation of things
                      17
                      18
                      18

                      23.2
                      Rent, Communications & Utilities
                      417
                      450
                      487

                      23.2
                      Rent, Communications & Utilities - P.L. 113–146, Sec. 801
                      1

                      24.0
                      Printing and reproduction
                      9
                      9
                      9

                      25.2
                      Other contractual services
                      11,840
                      4,925
                      5,229

                      25.2
                      Other contractual serv. - P.L. 113–146, Sec. 801
                      22
                      21
                      32

                      26.0
                      Supplies & Materials
                      10,639
                      11,275
                      12,228

                      26.0
                      Supplies & Materials - P.L. 113–146, Sec. 801
                      15
                      23

                      31.0
                      Equipment
                      1,272
                      1,466
                      1,222

                      31.0
                      Equipment - P.L. 113–146, Sec. 801
                      26
                      24

                      32.0
                      Land and structures
                      2

                      41.0
                      Grants, Subsidies & Contributions
                      1,712
                      595
                      572

                      44.0
                      Prior-year Recoveries
                      246

                      44.0
                      Prior Year Recoveries - P.L. 113–146, Sec. 801
                      1

                      92.0
                      Audit Adjustment
                      149

                      99.0
                      Direct obligations
                      54,097
                      47,647
                      50,388

                      99.0
                      Reimbursable obligations
                      119
                      153
                      153

                      99.9
                      Total new obligations, unexpired accounts
                      54,216
                      47,800
                      50,541

          Employment Summary

                      Identification code 036–0160–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      222,974
                      228,966
                      234,668

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

             Medical community careFor necessary expenses for furnishing health care to individuals pursuant to chapter 17 of title 38, United States Code, at
                non-Department facilities,  $254,000,000, which shall be in addition to funds previously appropriated under this heading that become available on October
                   1, 2017; and, in addition,  $8,384,704,000, plus reimbursements, shall become available on October 1,  2018, and shall remain available until September 30,  2019: Provided, That of the amount made available on October 1,  2018, under this heading,  $2,000,000,000 shall remain available until September 30,  2022.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0140–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Ambulatory

                      2,338
                      2,321

                      0002
                      Dental

                      67
                      101

                      0003
                      Inpatient

                      774
                      1,552

                      0004
                      LTSS: Facility Based Services

                      956
                      1,032

                      0005
                      LTSS: Home & Community Based Services

                      695
                      806

                      0006
                      Mental Health

                      274
                      315

                      0007
                      CHAMPVA & Other Dependent Programs

                      1,653
                      1,610

                      0008
                      State Home Programs

                      1,312
                      1,346

                      0009
                      Camp Lejeune, Veterans Families

                      6
                      7

                      0010
                      Indian Health Services

                      24

                      0011
                      Caregiver

                      29

                      0900
                      Total new obligations, unexpired accounts

                      8,075
                      9,143

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      7,246
                      254

                      1120
                      Appropriations transferred to other acct [036–0169]

                      –21

                      1121
                      Appropriations transferred from other acct [036–5287]

                      850
                      256

                      1160
                      Appropriation, discretionary (total)

                      8,075
                      510

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation

                      9,409

                      1172
                      Advance appropriations transferred to other accounts [036–0169]

                      –26

                      1180
                      Advanced appropriation, discretionary  (total)

                      9,383

                      1900
                      Budget authority (total)

                      8,075
                      9,893

                      1930
                      Total budgetary resources available

                      8,075
                      9,893

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      750

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1,672

                      3010
                      New obligations, unexpired accounts

                      8,075
                      9,143

                      3020
                      Outlays (gross)

                      –6,403
                      –9,822

                      3050
                      Unpaid obligations, end of year

                      1,672
                      993

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1,672

                      3200
                      Obligated balance, end of year

                      1,672
                      993

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      8,075
                      9,893

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      6,403
                      8,351

                      4011
                      Outlays from discretionary balances

                      1,471

                      4020
                      Outlays, gross (total)

                      6,403
                      9,822

                      4180
                      Budget authority, net (total)

                      8,075
                      9,893

                      4190
                      Outlays, net (total)

                      6,403
                      9,822

             For 2019, the Budget requests $8.4 billion in advance appropriations for Medical Community Care. 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. The Medical Community Care appropriation provides for the furnishing
                of hospital care and medical services to eligible veterans through agreements with certain eligible entities that have an
                agreement to provide such care and services for VA. Medical Community Care will be the source of funding for care that VA
                provides to veterans through community providers that is not provided through the Veterans Choice Program.

          Object Classification (in millions of dollars)

                      Identification code 036–0140–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      25.2
                      Other Contractual Services

                      6,755
                      7,797

                      41.0
                      State Homes

                      1,320
                      1,346

                      99.9
                      Total new obligations, unexpired accounts

                      8,075
                      9,143

             Medical support and complianceFor necessary expenses in the administration of the medical, hospital, nursing home, domiciliary, construction, supply, and
                research activities, as authorized by law; administrative expenses in support of capital policy activities; and administrative
                and legal expenses of the Department for collecting and recovering amounts owed the Department as authorized under chapter
                17 of title 38, United States Code, and the Federal Medical Care Recovery Act (42 U.S.C. 2651 et seq.), $284,397,000, which shall be in addition to funds previously appropriated under this heading that become available on October
                   1, 2017; and, in addition,  $7,239,156,000,  plus reimbursements, shall become available on October 1,  2018, and shall remain available until September 30,  2019: Provided, That, of the amount made available on October 1,  2018, under this heading, $100,000,000 shall remain available until September 30,  2020.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0152–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      VA Medical Centers & Other Field Activities
                      3,868
                      4,167
                      4,526

                      0002
                      VISN Headquarters
                      166
                      223
                      227

                      0003
                      VHA Central Office
                      608
                      653
                      666

                      0005
                      Office of Informatics & Analytics
                      240
                      236
                      232

                      0008
                      Employee Education Service Center
                      62
                      82
                      84

                      0009
                      VHA Service Center
                      257
                      245
                      250

                      0013
                      Consolidated Mail Outpatient Pharmacies
                      17
                      19
                      20

                      0014
                      National Center for Patient Safety
                      7
                      9
                      9

                      0016
                      Community Care
                      707
                      724
                      796

                      0017
                      VHA Member Services
                      88
                      114
                      116

                      0025
                      P.L. 113–146, Activations
                      5

                      0026
                      P.L. 113–146, Section 301/302 Activities
                      2

                      14

                      0091
                      Total operating expenses
                      6,027
                      6,472
                      6,940

                      0102
                      VAMCs & Other Field Activities
                      24
                      31
                      32

                      0109
                      VHA Service Center
                      1
                      1
                      1

                      0116
                      Community Care
                      2
                      2
                      2

                      0117
                      VHA Member Services
                      1
                      1
                      1

                      0191
                      Total Capital Investment
                      28
                      35
                      36

                      0293
                      Total direct program
                      6,055
                      6,507
                      6,976

                      0799
                      Total direct obligations
                      6,055
                      6,507
                      6,976

                      0801
                      Medical Support and Compliance (Reimbursable)
                      13
                      19
                      19

                      0900
                      Total new obligations, unexpired accounts
                      6,068
                      6,526
                      6,995

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      126
                      104
                      69

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1

                      85

                      1010
                      Unobligated balance transfer to other accts [036–0160]
                      –9

                      1011
                      Unobligated balance transfer from other acct [036–0162]
                      9

                      1050
                      Unobligated balance (total)
                      126
                      104
                      69

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      100

                      284

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

                      1120
                      Appropriations transferred to other acct [036–0110]
                      –85

                      1121
                      Appropriations transferred from other acct [036–0169]
                      1

                      1160
                      Appropriation, discretionary (total)
                      –11

                      284

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      6,144
                      6,524
                      6,655

                      1172
                      Advance appropriations transferred to other accounts [036–0169]

                      –26
                      –28

                      1174
                      Advance appropriations permanently reduced
                      –100
                      –26

                      1180
                      Advanced appropriation, discretionary  (total)
                      6,044
                      6,472
                      6,627

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      13
                      19
                      19

                      1900
                      Budget authority (total)
                      6,046
                      6,491
                      6,930

                      1930
                      Total budgetary resources available
                      6,172
                      6,595
                      6,999

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      104
                      69
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      791
                      883
                      1,049

                      3001
                      Adjustments to unpaid obligations, brought forward, Oct 1
                      –61

                      3010
                      New obligations, unexpired accounts
                      6,068
                      6,526
                      6,995

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      40

                      3020
                      Outlays (gross)
                      –5,898
                      –6,360
                      –6,790

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –57

                      3050
                      Unpaid obligations, end of year
                      883
                      1,049
                      1,254

                      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
                      729
                      882
                      1,048

                      3200
                      Obligated balance, end of year
                      882
                      1,048
                      1,253

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      6,046
                      6,491
                      6,930

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      5,285
                      5,760
                      6,151

                      4011
                      Outlays from discretionary balances
                      607
                      593
                      632

                      4020
                      Outlays, gross (total)
                      5,892
                      6,353
                      6,783

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –13
                      –19
                      –19

                      4033
                      Non-Federal sources
                      –10

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –23
                      –19
                      –19

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      10

                      4060
                      Additional offsets against budget authority only (total)
                      10

                      4070
                      Budget authority, net (discretionary)
                      6,033
                      6,472
                      6,911

                      4080
                      Outlays, net (discretionary)
                      5,869
                      6,334
                      6,764

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      6
                      7
                      7

                      4180
                      Budget authority, net (total)
                      6,033
                      6,472
                      6,911

                      4190
                      Outlays, net (total)
                      5,875
                      6,341
                      6,771

             For 2019, the Budget requests $7.2 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 2017 through
                2019: the 2017 enacted advance appropriation of $6.5 billion; the 2018 enacted advance appropriation of $6.7 billion, together
                with an additional $284 million as requested in this Budget; and the 2019 advance appropriation request of $7.2 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 (Public Law 113–146): $20 million in unobligated balances remained available at the start of 2017.

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

          Object Classification (in millions of dollars)

                      Identification code 036–0152–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      3,085
                      3,250
                      3,384

                      11.1
                      Full-time permanent - Choice Act, P.L. 113–146, Sec. 801
                      4

                      11.3
                      Other than full-time permanent
                      66
                      69
                      72

                      11.5
                      Other personnel compensation
                      355
                      374
                      389

                      11.9
                      Total personnel compensation
                      3,510
                      3,693
                      3,845

                      12.1
                      Civilian personnel benefits
                      1,217
                      1,288
                      1,352

                      12.1
                      Civilian personnel benefits - Choice Act, P.L. 113–146, Sec. 801
                      1

                      13.0
                      Benefits for former personnel
                      2
                      2
                      2

                      21.0
                      Travel & Transportation of Persons
                      52
                      53
                      60

                      22.0
                      Transportation of things
                      11
                      12
                      12

                      23.3
                      Communications, utilities, and miscellaneous charges
                      126
                      130
                      133

                      24.0
                      Printing and reproduction
                      17
                      18
                      18

                      25.2
                      Other contractual services
                      1,004
                      1,195
                      1,421

                      25.2
                      Other contractual services - Choice Act, P.L. 113–146, Section 801
                      2

                      14

                      26.0
                      Medical supplies and materials
                      86
                      81
                      83

                      31.0
                      Equipment
                      27
                      35
                      36

                      99.0
                      Direct obligations
                      6,055
                      6,507
                      6,976

                      99.0
                      Reimbursable obligations
                      13
                      19
                      19

                      99.9
                      Total new obligations, unexpired accounts
                      6,068
                      6,526
                      6,995

          Employment Summary

                      Identification code 036–0152–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      49,685
                      51,353
                      52,230

                      2001
                      Reimbursable civilian full-time equivalent employment
                      869
                      869
                      869

             DOD-VA Health Care Sharing Incentive Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–0165–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      DOD-VA health care sharing incentive fund
                      63
                      56
                      66

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      138
                      82
                      23

                      1021
                      Recoveries of prior year unpaid obligations
                      7
                      7
                      13

                      1050
                      Unobligated balance (total)
                      145
                      89
                      36

                      Budget authority:

                      Appropriations, discretionary:

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

                      1121
                      Appropriations transferred from VA account [036–0160]
                      15

                      1131
                      Unobligated balance of appropriations permanently reduced
                      –30
                      –40

                      1160
                      Appropriation, discretionary (total)

                      –25
                      15

                      Advance appropriations, discretionary:

                      1173
                      Advance appropriations transferred from VA account [036–0160]

                      15
                      15

                      1900
                      Budget authority (total)

                      –10
                      30

                      1930
                      Total budgetary resources available
                      145
                      79
                      66

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      82
                      23

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      70
                      59
                      100

                      3010
                      New obligations, unexpired accounts
                      63
                      56
                      66

                      3020
                      Outlays (gross)
                      –67
                      –8
                      –16

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –7
                      –7
                      –13

                      3050
                      Unpaid obligations, end of year
                      59
                      100
                      137

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      70
                      59
                      100

                      3200
                      Obligated balance, end of year
                      59
                      100
                      137

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      –10
                      30

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      67
                      8
                      16

                      4180
                      Budget authority, net (total)

                      –10
                      30

                      4190
                      Outlays, net (total)
                      67
                      8
                      16

             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 2018, each Secretary shall contribute a minimum of $15 million to the fund after the appropriation
                is enacted.

          Object Classification (in millions of dollars)

                      Identification code 036–0165–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      5
                      5
                      5

                      25.1
                      Advisory and assistance services
                      49
                      42
                      52

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      8
                      8
                      8

                      99.9
                      Total new obligations, unexpired accounts
                      63
                      56
                      66

          Employment Summary

                      Identification code 036–0165–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      47
                      47
                      57

             Medical facilitiesFor necessary expenses for the maintenance and operation of hospitals, nursing homes, domiciliary facilities, and other necessary
                facilities of the Veterans Health Administration; for administrative expenses in support of planning, design, project management,
                real property acquisition and disposition, construction, and renovation of any facility under the jurisdiction or for the
                use of the Department; for oversight, engineering, and architectural activities not charged to project costs; for repairing,
                altering, improving, or providing facilities in the several hospitals and homes under the jurisdiction of the Department,
                not otherwise provided for, either by contract or by the hire of temporary employees and purchase of materials; for leases
                of facilities; and for laundry services;  $1,079,795,000, which shall be in addition to funds previously appropriated under this heading that become available on October 1,  2017; and, in addition, $5,914,288,000, plus reimbursements, shall become available on October 1,  2018, and shall remain available until September 30,  2019: Provided, That, of the amount made available on October 1,  2018, under this heading, $250,000,000 shall remain available until September 30,  2020.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0162–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Energy & Green Management
                      3
                      39
                      12

                      0002
                      Engineering & Environmental Management Services
                      578
                      613
                      651

                      0003
                      Engineering Service
                      797
                      811
                      859

                      0004
                      Grounds Maintenance & Fire Protection
                      91
                      94
                      100

                      0005
                      Leases
                      346
                      658
                      710

                      0008
                      Operating Equipment Maintenance & Repair
                      207
                      213
                      225

                      0009
                      Other Facilities Operation Support
                      31
                      72
                      32

                      0011
                      Plant Operation
                      723
                      666
                      734

                      0012
                      Recurring Maintenance & Repair
                      489
                      488
                      517

                      0013
                      Textile Care Processing & Management
                      155
                      187
                      198

                      0014
                      Transportation
                      170
                      166
                      176

                      0023
                      Prior-Year Recoveries
                      16

                      0025
                      P.L. 113–146, Activations
                      2

                      0026
                      P.L. 113–146, Leases
                      169
                      24

                      0028
                      P.L. 113–146, Non-Recurring Maintenance
                      4

                      0029
                      P.L. 113–146, Sec. 301

                      12
                      4

                      0030
                      P.L. 113–146, Prior year Recoveries
                      30

                      0091
                      Total operating expenses
                      3,811
                      4,043
                      4,218

                      0101
                      Energy & Green Management
                      18

                      0102
                      Engineering & Environmental Management Services
                      61
                      15
                      18

                      0103
                      Engineering Service
                      9
                      18
                      21

                      0104
                      Grounds Maintenance & Fire Protection
                      4
                      3
                      3

                      0105
                      Leases
                      47
                      83
                      244

                      0106
                      Non-Recurring Maintenance
                      867
                      1,060
                      1,870

                      0107
                      Operating Equipment Maintenance & Repair
                      16
                      12
                      14

                      0108
                      Other Facilities Operation Support

                      4
                      5

                      0109
                      Plant Operation
                      13
                      49
                      57

                      0110
                      Recurring Maintenance & Repair
                      12
                      18
                      21

                      0111
                      Textile Care Processing & Management
                      37
                      7
                      8

                      0122
                      Transportation
                      1
                      7
                      8

                      0124
                      P.L. 113–146, Activations
                      1

                      0125
                      P.L. 113–146, Leases
                      33

                      0126
                      P.L. 113–146, Legionella
                      31
                      93

                      0127
                      P.L. 113–146, Non-Recurring Maintenance
                      504
                      10

                      0191
                      Total capital investment
                      1,654
                      1,379
                      2,269

                      0799
                      Total direct obligations
                      5,465
                      5,422
                      6,487

                      0801
                      Medical Facilities (Reimbursable)
                      13
                      17
                      17

                      0900
                      Total new obligations, unexpired accounts
                      5,478
                      5,439
                      6,504

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,239
                      155
                      11

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1

                      10

                      1010
                      Unobligated balance transfer to other accts [036–0160]
                      –330

                      1010
                      Unobligated balance transfer to other accts [036–0152]
                      –9

                      1021
                      Recoveries of prior year unpaid obligations
                      46

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      947
                      155
                      11

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      355
                      248
                      1,080

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –37

                      1120
                      Appropriations transferred to other acct [036–0110]
                      –313

                      1121
                      Appropriations transferred from other acct [036–0169]
                      2

                      1160
                      Appropriation, discretionary (total)
                      7
                      248
                      1,080

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      4,915
                      5,074
                      5,435

                      1172
                      Advance appropriations transferred to other accounts [036–0169]

                      –35
                      –37

                      1174
                      Advance appropriations permanently reduced
                      –250
                      –9

                      1180
                      Advanced appropriation, discretionary  (total)
                      4,665
                      5,030
                      5,398

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      13
                      17
                      17

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      14
                      17
                      17

                      1900
                      Budget authority (total)
                      4,686
                      5,295
                      6,495

                      1930
                      Total budgetary resources available
                      5,633
                      5,450
                      6,506

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      155
                      11
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,927
                      2,996
                      2,935

                      3001
                      Adjustments to unpaid obligations, brought forward, Oct 1
                      –171

                      3010
                      New obligations, unexpired accounts
                      5,478
                      5,439
                      6,504

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      241

                      3020
                      Outlays (gross)
                      –5,256
                      –5,500
                      –6,257

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –46

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –177

                      3050
                      Unpaid obligations, end of year
                      2,996
                      2,935
                      3,182

                      Uncollected payments:

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

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,755
                      2,995
                      2,934

                      3200
                      Obligated balance, end of year
                      2,995
                      2,934
                      3,181

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,686
                      5,295
                      6,495

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,231
                      3,966
                      4,875

                      4011
                      Outlays from discretionary balances
                      1,557
                      1,061
                      1,167

                      4020
                      Outlays, gross (total)
                      4,788
                      5,027
                      6,042

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –10
                      –10
                      –10

                      4033
                      Non-Federal sources
                      –39
                      –7
                      –7

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –49
                      –17
                      –17

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      36

                      4060
                      Additional offsets against budget authority only (total)
                      35

                      4070
                      Budget authority, net (discretionary)
                      4,672
                      5,278
                      6,478

                      4080
                      Outlays, net (discretionary)
                      4,739
                      5,010
                      6,025

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      468
                      473
                      215

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4170
                      Outlays, net (mandatory)
                      467
                      473
                      215

                      4180
                      Budget authority, net (total)
                      4,672
                      5,278
                      6,478

                      4190
                      Outlays, net (total)
                      5,206
                      5,483
                      6,240

             For 2019, the Budget requests advance appropriations of $5.9 billion for Medical Facilities. This request for advance appropriations
                fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and
                high-quality medical services for veterans.

             For Medical Facilities, the Budget reflects the following discretionary appropriation funding from 2017 through 2019: the
                2017 enacted advance appropriation of $5.1 billion, together with an additional $248 million (as directed in Public Law 114–223);
                the 2018 enacted advance appropriation of $5.4 billion, together with an additional $1.1 billion as requested in this Budget;
                and the 2019 advance appropriation request of $5.9 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 (Public Law 113–146): $144 million
                in unobligated balances remained available at the start of2017.

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

          Object Classification (in millions of dollars)

                      Identification code 036–0162–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,112
                      1,163
                      1,206

                      11.3
                      Other than full-time permanent
                      23
                      24
                      25

                      11.5
                      Other personnel compensation
                      128
                      134
                      139

                      11.9
                      Total personnel compensation
                      1,263
                      1,321
                      1,370

                      12.1
                      Civilian personnel benefits
                      452
                      480
                      503

                      13.0
                      Benefits for former personnel
                      1
                      1
                      1

                      21.0
                      Travel & Transportation of Persons
                      37
                      38
                      39

                      22.0
                      Transportation of things
                      14
                      15
                      15

                      23.2
                      Rent, Communications & Utilities
                      876
                      1,172
                      1,239

                      23.2
                      Rent, Communications & Utilities - P.L. 113–146, Sec. 801
                      169
                      24

                      24.0
                      Printing and reproduction

                      1
                      1

                      25.2
                      Other Contractual Services
                      637
                      661
                      719

                      25.2
                      Other Contractual Services - P.L. 113–146, Sec. 801
                      5
                      12
                      4

                      26.0
                      Supplies & Materials
                      310
                      318
                      327

                      26.0
                      Supplies & Materials - P.L. 113–146, Sec. 801
                      1

                      31.0
                      Equipment
                      104
                      68
                      110

                      31.0
                      Equipment - P.L. 113–146, Sec. 801
                      1

                      32.0
                      Lands & Structures
                      981
                      1,208
                      2,159

                      32.0
                      Lands & Structures - P.L. 113–146, Sec. 801
                      568
                      103

                      44.0
                      P.L. 113–146, Non Section 801 - Prior Year Recoveries
                      16

                      44.0
                      P.L. 113–146, Section 801 - Prior Year Recoveries
                      30

                      99.0
                      Direct obligations
                      5,465
                      5,422
                      6,487

                      99.0
                      Reimbursable obligations
                      13
                      17
                      17

                      99.9
                      Total new obligations, unexpired accounts
                      5,478
                      5,439
                      6,504

          Employment Summary

                      Identification code 036–0162–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      23,434
                      24,253
                      24,699

                      2001
                      Reimbursable civilian full-time equivalent employment
                      490
                      490
                      490

             Medical and prosthetic researchFor necessary expenses in carrying out programs of medical and prosthetic research and development as authorized by chapter
                73 of title 38, United States Code,  $640,000,000, plus reimbursements, shall remain available until September 30,  2019.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0161–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Bio-medical laboratory science research
                      211
                      198
                      186

                      0002
                      Rehabilitation research
                      112
                      109
                      102

                      0003
                      Health services research
                      112
                      109
                      102

                      0004
                      Clinical science research
                      225
                      266
                      250

                      0091
                      Total operating expenses
                      660
                      682
                      640

                      0799
                      Total direct obligations
                      660
                      682
                      640

                      0801
                      Medical and Prosthetic Research (Reimbursable)
                      35
                      40
                      40

                      0900
                      Total new obligations, unexpired accounts
                      695
                      722
                      680

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      75
                      62
                      53

                      1021
                      Recoveries of prior year unpaid obligations
                      35

                      1050
                      Unobligated balance (total)
                      110
                      62
                      53

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      631
                      675
                      640

                      1120
                      Appropriations transferred to other acct [036–0110]
                      –20

                      1130
                      Appropriations permanently reduced

                      –2

                      1160
                      Appropriation, discretionary (total)
                      611
                      673
                      640

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      36
                      40
                      40

                      1900
                      Budget authority (total)
                      647
                      713
                      680

                      1930
                      Total budgetary resources available
                      757
                      775
                      733

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      62
                      53
                      53

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      219
                      247
                      284

                      3010
                      New obligations, unexpired accounts
                      695
                      722
                      680

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      3

                      3020
                      Outlays (gross)
                      –620
                      –685
                      –677

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –35

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –15

                      3050
                      Unpaid obligations, end of year
                      247
                      284
                      287

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      215
                      243
                      280

                      3200
                      Obligated balance, end of year
                      243
                      280
                      283

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      647
                      713
                      680

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      378
                      508
                      484

                      4011
                      Outlays from discretionary balances
                      242
                      177
                      193

                      4020
                      Outlays, gross (total)
                      620
                      685
                      677

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –22
                      –24
                      –24

                      4033
                      Non-Federal sources
                      –15
                      –16
                      –16

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –37
                      –40
                      –40

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4060
                      Additional offsets against budget authority only (total)
                      1

                      4070
                      Budget authority, net (discretionary)
                      611
                      673
                      640

                      4080
                      Outlays, net (discretionary)
                      583
                      645
                      637

                      4180
                      Budget authority, net (total)
                      611
                      673
                      640

                      4190
                      Outlays, net (total)
                      583
                      645
                      637

             For 2018, the total budgetary resources of $ 1.8 billion is comprised of $640 million in direct appropriations, $544 million
                in medical care support such as physicians' pay, utilities and other overhead, $400 million in Federal grants, and $170 million
                in other non-federal resources. The research program will support 3,040 full time equivalents through direct appropriation.

             This account is an intramural research program that has had outstanding success that has led to critical clinical achievements
                that improve the health and quality of life for Veterans and the Nation. As a health research program focused exclusively
                on the needs of Veterans, VA Research continues to play a vital role in the care and rehabilitation of our men and women who
                have served in uniform. Building on more than 90 years of discovery and innovation engaging Veterans as research volunteers,
                VA Research has a proud track record of transforming VA health care by bringing new evidence-based treatments and technologies
                into everyday clinical care.

             In 2018, VA will invest in research that expands prevention and treatment possibilities for Veterans at risk for suicide.
                VA is currently undertaking and awaiting the results of a cooperative study on Lithium (an oral medication), the largest such
                trial on suicide prevention to date. Other interventions must also be evaluated and those first studies will be starting early
                in 2018.

             A particular goal for VA Research in 2018 is to use the Million Veteran Program (MVP) to advance precision medicine. MVP is
                a groundbreaking genomic research program that is collecting genetic samples and general health information from 1 million
                Veterans. MVP will use genetic analysis to improve treatments, thus improving care for Veterans and all Americans. Currently,
                MVP has enrolled more than 544,000 Veterans. Investigators have already completed initial analyses of MVP genetic data in
                studies on Post Traumatic Stress Disorder (PTSD), schizophrenia, bipolar disorder, and Gulf War Illness, and further analyses
                are underway.

             Research to benefit Gulf War Veterans remains a priority. As directed by Senate Report 111–40, the VA research program ensures
                that no less than $15 million is available for Gulf War research each year; the actual amount spent on such research depends
                on the quantity and quality of research proposals. VA has worked to develop Gulf War researchers to ensure that research proposals
                of high scientific merit are submitted. Funding for 2017 is estimated at $15 million.

             The opioid addiction epidemic is a major clinical and public health problem. Opioids are used to treat chronic pain, but they
                are associated with dangerous side effects including depressed breathing, cognitive impairment, and the potential for addiction.
                In 2018, VA will expand pain management research in two areas, one nearer term and the other longer term: testing and implementing
                complementary approaches, and working other drug models and current drugs in the market to test their efficacy for treating
                pain.

             VA is expanding research efforts to improve women Veterans health, by studying how VA provides for women Veterans general
                and gender-specific health care needs, and understanding military experiences of women Veterans as well as later health risk
                factors.

             VA works closely with other federal agencies to assure effective use of scarce taxpayer resources in executing its research
                mission. VA conducts joint programmatic reviews with the Department of Defense (DoD) and National Institutes of Health (NIH)
                to ensure that research efforts are well coordinated, benefiting Veterans and the American public.

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

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

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

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

             Rehabilitation.—Develops novel approaches to restoring veterans with traumatic amputation, central nervous system injuries, loss of sight
                and/or hearing, or other physical and cognitive impairments to full and productive lives.

             VA's Medical and Prosthetic Research programs are included in the Federal Research and Development (R&D) budget.
             SUMMARY OF PROGRAM RESOURCES [in millions of dollars]

                         2016 actual
                         2017 est.
                         2018 est.

                         Medical and prosthetic research appropriation
                         631
                         673
                         640

                         VA Medical Care Support
                         526
                         572
                         544

                         Other Federal and Non-Federal Resources
                         581
                         595
                         570

                         Reimbursements
                         36
                         40
                         40

                         Total program resources
                         1,774
                         1,880
                         1,794

          Object Classification (in millions of dollars)

                      Identification code 036–0161–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      248
                      249
                      248

                      11.3
                      Other than full-time permanent
                      1
                      1
                      2

                      11.5
                      Other personnel compensation
                      5
                      5
                      4

                      11.9
                      Total personnel compensation
                      254
                      255
                      254

                      12.1
                      Civilian personnel benefits
                      89
                      90
                      87

                      21.0
                      Employee travel
                      5
                      6
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      3
                      2
                      2

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      234
                      254
                      229

                      26.0
                      Supplies and materials
                      37
                      39
                      33

                      31.0
                      Equipment
                      37
                      35
                      30

                      99.0
                      Direct obligations
                      660
                      682
                      640

                      99.0
                      Reimbursable obligations
                      35
                      40
                      40

                      99.9
                      Total new obligations, unexpired accounts
                      695
                      722
                      680

          Employment Summary

                      Identification code 036–0161–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,997
                      3,059
                      3,040

                      2001
                      Reimbursable civilian full-time equivalent employment
                      141
                      141
                      115

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

             Program and Financing (in millions of dollars)

                      Identification code 036–0169–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Joint DOD-VA Medical Facility Demonstration Fund (Direct)
                      391
                      412
                      428

                      0801
                      Joint DOD-VA Medical Facility Demonstration Fund (Reimbursable)
                      7
                      9
                      16

                      0900
                      Total new obligations, unexpired accounts
                      398
                      421
                      444

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8
                      6
                      5

                      Budget authority:

                      Appropriations, discretionary:

                      1120
                      Appropriations transferred to other acct [036–0160]
                      –10

                      1120
                      Appropriations transferred to other acct [036–0152]
                      –1

                      1120
                      Appropriations transferred to other acct [036–0162]
                      –2

                      1121
                      Appropriations transferred from other acct [036–0162]
                      37

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

                      1121
                      Appropriations transferred from other acct [036–0160]
                      196

                      1121
                      Appropriations transferred from other acct [036–0167]
                      7
                      7
                      8

                      1121
                      Appropriations transferred from other acct [097–0130]
                      120
                      120
                      116

                      1121
                      Appropriations transferred from other acct [036–5287]
                      18
                      16
                      16

                      1121
                      Appropriations transferred from other acct [036–0140]

                      21

                      1160
                      Appropriation, discretionary (total)
                      392
                      164
                      140

                      Advance appropriations, discretionary:

                      1173
                      Advance appropriations transferred from other accounts [036–0140]

                      26

                      1173
                      Advance appropriations transferred from other accounts [036–0152]

                      26
                      28

                      1173
                      Advance appropriations transferred from other accounts [036–0160]

                      186
                      199

                      1173
                      Advance appropriations transferred from other accounts [036–0162]

                      35
                      37

                      1180
                      Advanced appropriation, discretionary  (total)

                      247
                      290

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      7
                      9
                      16

                      1900
                      Budget authority (total)
                      399
                      420
                      446

                      1930
                      Total budgetary resources available
                      407
                      426
                      451

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      6
                      5
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      92
                      86
                      89

                      3010
                      New obligations, unexpired accounts
                      398
                      421
                      444

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      16

                      3020
                      Outlays (gross)
                      –396
                      –418
                      –443

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –24

                      3050
                      Unpaid obligations, end of year
                      86
                      89
                      90

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      92
                      86
                      89

                      3200
                      Obligated balance, end of year
                      86
                      89
                      90

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      399
                      420
                      446

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      330
                      378
                      402

                      4011
                      Outlays from discretionary balances
                      66
                      40
                      41

                      4020
                      Outlays, gross (total)
                      396
                      418
                      443

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –7
                      –8
                      –15

                      4033
                      Non-Federal sources
                      –1
                      –1
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –8
                      –9
                      –16

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4070
                      Budget authority, net (discretionary)
                      392
                      411
                      430

                      4080
                      Outlays, net (discretionary)
                      388
                      409
                      427

                      4180
                      Budget authority, net (total)
                      392
                      411
                      430

                      4190
                      Outlays, net (total)
                      388
                      409
                      427

             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 2017 and 2018, VA expects to transfer
                funds from the Medical Services, Medical Community Care, Medical Support and Compliance, Medical Facilities, and Information
                Technology Systems accounts, while DOD expects to transfer funds from the Defense Health Program account.

          Object Classification (in millions of dollars)

                      Identification code 036–0169–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      171
                      177
                      184

                      12.1
                      Civilian personnel benefits
                      56
                      61
                      63

                      25.1
                      Advisory and assistance services
                      78
                      80
                      82

                      26.0
                      Supplies and materials
                      58
                      62
                      65

                      31.0
                      Equipment
                      14
                      16
                      17

                      32.0
                      Land and structures
                      14
                      16
                      17

                      99.0
                      Direct obligations
                      391
                      412
                      428

                      99.0
                      Reimbursable obligations
                      7
                      9
                      16

                      99.9
                      Total new obligations, unexpired accounts
                      398
                      421
                      444

          Employment Summary

                      Identification code 036–0169–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,038
                      2,172
                      2,172

             Medical Care Collections Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–5287–0–2–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      3,503
                      3,322
                      3,271

                      1120
                      Appropriations transferred to other accts [036–0160]
                      –3,485
                      –2,456
                      –2,999

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –18
                      –16
                      –16

                      1120
                      Appropriations transferred to other acct [036–0140]

                      –850
                      –256

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

             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 Medical Services, Medical Community
                Care, and the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund (Joint Demonstration
                Fund) appropriations where they remain available until expended for the purposes of this account. In 2016, over $3.5 billion
                was collected in the MCCF receipt account and transferred to the Medical Services appropriation and Joint Demonstration Fund
                to provide health care to our veterans. These collections consist of co-payments from veterans for inpatient, outpatient,
                and nursing home care, and prescribed medications; third-party insurance payments from veterans for nonservice-connected conditions;
                and collections from enhanced-use leases, the Compensated Work Therapy Program, Compensation and Living Expensed Program,
                and the Parking Program.

             Canteen Service Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4014–0–3–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Reimbursable operating expenses
                      260
                      257
                      275

                      0802
                      Reimbursable direct operations
                      164
                      173
                      173

                      0810
                      Reimbursable capital investment: Sales program: Purchase of equipment and leasehold
                      9
                      20
                      20

                      0900
                      Total new obligations, unexpired accounts
                      433
                      450
                      468

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      15
                      25
                      34

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      16
                      25
                      34

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      441
                      458
                      477

                      1801
                      Change in uncollected payments, Federal sources
                      1
                      1
                      1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      442
                      459
                      478

                      1930
                      Total budgetary resources available
                      458
                      484
                      512

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      25
                      34
                      44

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      61
                      48
                      36

                      3010
                      New obligations, unexpired accounts
                      433
                      450
                      468

                      3020
                      Outlays (gross)
                      –445
                      –462
                      –481

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      48
                      36
                      23

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –4
                      –5
                      –6

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

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –5
                      –6
                      –7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      57
                      43
                      30

                      3200
                      Obligated balance, end of year
                      43
                      30
                      16

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      442
                      459
                      478

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      368
                      449
                      467

                      4101
                      Outlays from mandatory balances
                      77
                      13
                      14

                      4110
                      Outlays, gross (total)
                      445
                      462
                      481

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –1
                      –1

                      4123
                      Non-Federal sources
                      –441
                      –457
                      –476

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –441
                      –458
                      –477

                      Additional offsets against gross budget authority only:

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

                      4170
                      Outlays, net (mandatory)
                      4
                      4
                      4

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      4
                      4
                      4

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

             Financing.— Operations will be financed from current revenues.

          Object Classification (in millions of dollars)

                      Identification code 036–4014–0–3–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      133
                      133
                      143

                      11.3
                      Other than full-time permanent
                      3
                      3
                      3

                      11.9
                      Total personnel compensation
                      136
                      136
                      146

                      12.1
                      Civilian personnel benefits
                      45
                      45
                      45

                      21.0
                      Travel and transportation of persons
                      3
                      3
                      3

                      25.2
                      Other services from non-Federal sources
                      6
                      6
                      6

                      26.0
                      Supplies and materials
                      223
                      240
                      248

                      31.0
                      Equipment
                      20
                      20
                      20

                      99.9
                      Total new obligations, unexpired accounts
                      433
                      450
                      468

          Employment Summary

                      Identification code 036–4014–0–3–705
                      2016 actual
                      2017 est.
                      2018 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,410
                      3,450
                      3,500

             Veterans Choice Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–0172–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Veterans Choice Fund - Administrative
                      117
                      406

                      0002
                      Veterans Choice Fund - Program
                      2,645
                      3,441
                      626

                      0003
                      Emergency Hep-C
                      1

                      0004
                      Emergency Non-VA Care
                      470

                      0091
                      Direct program activities, subtotal
                      3,233
                      3,847
                      626

                      0109
                      Capital Investment

                      30

                      0900
                      Total new obligations, unexpired accounts
                      3,233
                      3,877
                      626

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8,201
                      4,503
                      626

                      1020
                      Adjustment of unobligated bal brought forward, Oct 1
                      –1,100

                      1021
                      Recoveries of prior year unpaid obligations
                      635

                      1050
                      Unobligated balance (total)
                      7,736
                      4,503
                      626

                      1930
                      Total budgetary resources available
                      7,736
                      4,503
                      626

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4,503
                      626

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      564
                      1,745
                      3,105

                      3001
                      Adjustments to unpaid obligations, brought forward, Oct 1
                      1,100

                      3010
                      New obligations, unexpired accounts
                      3,233
                      3,877
                      626

                      3020
                      Outlays (gross)
                      –2,517
                      –2,517
                      –1,900

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –635

                      3050
                      Unpaid obligations, end of year
                      1,745
                      3,105
                      1,831

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,664
                      1,745
                      3,105

                      3200
                      Obligated balance, end of year
                      1,745
                      3,105
                      1,831

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      2,517
                      2,517
                      1,900

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      2,517
                      2,517
                      1,900

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

                      2016 actual
                      2017 est.
                      2018 est.

                      Enacted/requested:

                      Outlays
                      2,517
                      2,517
                      1,900

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      2,874

                      Outlays

                      718

                      Total:

                      Budget Authority

                      2,874

                      Outlays
                      2,517
                      2,517
                      2,618

             The Veterans Access, Choice, and Accountability Act of 2014 ("Veterans Choice Act"), Public Law 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. In July 2015,
                Congress provided emergency funding for Hepatitis C ($500,000,000) and Care in the Community ($2,848,500,000) by passing Public
                Law 114–41, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, which gave VA temporary authority
                to use Veterans Choice Fund dollars on other programs. This authority ended on October 1, 2015 and did not extend into fiscal
                year 2016.

             Public Law 115–26 amended the Veterans Choice Act to eliminate the August 7, 2017 sunset date for the Veterans Choice Program,
                thus allowing the program to operate until all of the money in the Veterans Choice Fund is expended.

          Object Classification (in millions of dollars)

                      Identification code 036–0172–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      4
                      9

                      11.3
                      Other than full-time permanent

                      1

                      11.9
                      Total personnel compensation
                      4
                      10

                      12.1
                      Civilian personnel benefits
                      1
                      2

                      21.0
                      Travel and transportation of persons

                      10

                      25.2
                      Other contract services
                      2,535
                      3,855
                      626

                      25.2
                      Audit Adjustment
                      693

                      99.9
                      Total new obligations, unexpired accounts
                      3,233
                      3,877
                      626

          Employment Summary

                      Identification code 036–0172–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      58
                      131

             Veterans Choice Fund

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

                      Identification code 036–0172–4–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Veterans Choice Fund - Adminstrative

                      31

                      0002
                      Veterans Choice Fund - Program

                      2,843

                      0091
                      Direct program activities, subtotal

                      2,874

                      0900
                      Total new obligations, unexpired accounts

                      2,874

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      2,874

                      1930
                      Total budgetary resources available

                      2,874

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      2,874

                      3020
                      Outlays (gross)

                      –718

                      3050
                      Unpaid obligations, end of year

                      2,156

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      2,156

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2,874

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      718

                      4180
                      Budget authority, net (total)

                      2,874

                      4190
                      Outlays, net (total)

                      718

             To continue the Veterans Choice Program, the Budget requests $2.9 billion in mandatory budget authority in 2018 and $3.5 billion
                in 2019 and each subsequent outyear.

          Object Classification (in millions of dollars)

                      Identification code 036–0172–4–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent

                      9

                      11.3
                      Other than full-time permanent

                      1

                      11.9
                      Total personnel compensation

                      10

                      12.1
                      Civilian personnel benefits

                      2

                      21.0
                      Travel and transportation of persons

                      12

                      25.2
                      Other contract services

                      2,814

                      26.0
                      Supplies and materials

                      36

                      99.9
                      Total new obligations, unexpired accounts

                      2,874

          Employment Summary

                      Identification code 036–0172–4–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment

                      131

          Trust Funds
             General Post Fund, National Homes

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year

                      9

                      Receipts:

                      Current law:

                      1130
                      General Post Fund, National Homes, Deposits
                      21
                      31
                      31

                      1140
                      General Post Fund, National Homes, Interest on Investments
                      2
                      2
                      2

                      1199
                      Total current law receipts
                      23
                      33
                      33

                      1999
                      Total receipts
                      23
                      33
                      33

                      2000
                      Total: Balances and receipts
                      23
                      33
                      42

                      Appropriations:

                      Current law:

                      2101
                      General Post Fund, National Homes
                      –23
                      –24
                      –25

                      5099
                      Balance, end of year

                      9
                      17

          Program and Financing (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Religious, recreational, and entertainment activities
                      21
                      22
                      23

                      0003
                      Therapeutic residence maintenance
                      1
                      1
                      1

                      0900
                      Total new obligations, unexpired accounts
                      22
                      23
                      24

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      106
                      107
                      108

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      23
                      24
                      25

                      1930
                      Total budgetary resources available
                      129
                      131
                      133

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      107
                      108
                      109

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      22
                      23
                      24

                      3020
                      Outlays (gross)
                      –22
                      –23
                      –24

                      3050
                      Unpaid obligations, end of year
                      3
                      3
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3
                      3
                      3

                      3200
                      Obligated balance, end of year
                      3
                      3
                      3

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      23
                      24
                      25

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      20
                      21

                      4101
                      Outlays from mandatory balances
                      22
                      3
                      3

                      4110
                      Outlays, gross (total)
                      22
                      23
                      24

                      4180
                      Budget authority, net (total)
                      23
                      24
                      25

                      4190
                      Outlays, net (total)
                      22
                      23
                      24

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      106
                      106
                      107

                      5001
                      Total investments, EOY: Federal securities: Par value
                      106
                      107
                      108

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

          Object Classification (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      7
                      8
                      8

                      26.0
                      Supplies and materials
                      13
                      13
                      14

                      31.0
                      Equipment
                      1
                      1
                      1

                      32.0
                      Land and structures
                      1
                      1
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      22
                      23
                      24

             Benefits Programs

             Federal Funds
             Veterans benefits administration
             Compensation and pensions
             (including transfer of funds)For the payment of compensation benefits to or on behalf of veterans and a pilot program for disability examinations as authorized
                by section 107 and chapters 11, 13, 18, 51, 53, 55, and 61 of title 38, United States Code; pension benefits to or on behalf
                of veterans as authorized by chapters 15, 51, 53, 55, and 61 of title 38, United States Code; and burial benefits, the Reinstated
                Entitlement Program for Survivors, emergency and other officers' retirement pay, adjusted-service credits and certificates,
                payment of premiums due on commercial life insurance policies guaranteed under the provisions of title IV of the Servicemembers
                Civil Relief Act (50 U.S.C. App. 541 et seq.) and for other benefits as authorized by sections 107, 1312, 1977, and 2106,
                and chapters 23, 51, 53, 55, and 61 of title 38, United States Code,  $95,768,462,000, to remain available until expended and to become available on October 1,  2018: Provided, That not to exceed  $17,882,000 of the amount made available for fiscal year  2019 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: Provided further, That, of the funds made available under this heading in this Act and in Public Law 114–223, such sums
                   as may be necessary shall be reimbursed to "General Operating Expenses, Veterans Benefits Administration" and "Information
                   Technology Systems" for necessary expenses in carrying out the pilot program for disability examinations authorized by section
                   504 of Public Law 104–275, as amended (38 U.S.C.  5101 note), to include associated expenses authorized by section 111 of
                   title 38, United States Code.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0102–0–1–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0101
                      Veterans
                      67,483
                      71,440
                      77,485

                      0102
                      Survivors
                      6,443
                      6,767
                      7,113

                      0191
                      Compensation sub-total
                      73,926
                      78,207
                      84,598

                      0200
                      Other compensation expenses
                      73,926
                      78,207
                      84,598

                      0201
                      Chapter 18
                      20
                      20
                      21

                      0202
                      Clothing allowance
                      103
                      107
                      115

                      0203
                      Misc assistance (EAJ, SAFD)
                      13
                      13
                      13

                      0204
                      Medical exam pilot program
                      308
                      765
                      778

                      0205
                      OBRA payment to VBA and IT
                      3
                      3
                      4

                      0206
                      Reinstated entitlement program for survivors
                      1
                      1
                      1

                      0291
                      Total other compensation expenses
                      448
                      909
                      932

                      0293
                      Total compensation
                      74,374
                      79,116
                      85,530

                      0302
                      Veterans
                      3,645
                      3,743
                      3,901

                      0303
                      Survivors
                      1,808
                      1,938
                      2,089

                      0391
                      Pensions sub total
                      5,453
                      5,681
                      5,990

                      0401
                      Reimbursements to GOE, IT and VHA
                      15
                      13
                      14

                      0492
                      Total pensions
                      5,468
                      5,694
                      6,004

                      0501
                      Caskets and Urns
                      1
                      1
                      1

                      0502
                      Burial allowance
                      27
                      28
                      29

                      0503
                      Burial plots
                      20
                      20
                      21

                      0504
                      Service-connected deaths
                      61
                      62
                      65

                      0505
                      Burial flags
                      19
                      23
                      24

                      0506
                      Headstones and markers
                      81
                      80
                      77

                      0508
                      Graveliners
                      6
                      6
                      4

                      0509
                      Pre-Place Crypts
                      16
                      16
                      22

                      0591
                      Total burial program
                      231
                      236
                      243

                      0900
                      Total new obligations (object class 42.0)
                      80,073
                      85,046
                      91,777

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5,818
                      2,842
                      3,879

                      1021
                      Recoveries of prior year unpaid obligations
                      9

                      1033
                      Recoveries of prior year paid obligations
                      222

                      1050
                      Unobligated balance (total)
                      6,049
                      2,842
                      3,879

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      76,866

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation

                      86,083
                      90,119

                      1900
                      Budget authority (total)
                      76,866
                      86,083
                      90,119

                      1930
                      Total budgetary resources available
                      82,915
                      88,925
                      93,998

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2,842
                      3,879
                      2,221

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6,038
                      143
                      1,008

                      3010
                      New obligations, unexpired accounts
                      80,073
                      85,046
                      91,777

                      3020
                      Outlays (gross)
                      –85,959
                      –84,181
                      –84,173

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –9

                      3050
                      Unpaid obligations, end of year
                      143
                      1,008
                      8,612

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6,038
                      143
                      1,008

                      3200
                      Obligated balance, end of year
                      143
                      1,008
                      8,612

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      76,866
                      86,083
                      90,119

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      74,103
                      81,196
                      79,285

                      4101
                      Outlays from mandatory balances
                      11,856
                      2,985
                      4,888

                      4110
                      Outlays, gross (total)
                      85,959
                      84,181
                      84,173

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –222

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      222

                      4160
                      Budget authority, net (mandatory)
                      76,866
                      86,083
                      90,119

                      4170
                      Outlays, net (mandatory)
                      85,737
                      84,181
                      84,173

                      4180
                      Budget authority, net (total)
                      76,866
                      86,083
                      90,119

                      4190
                      Outlays, net (total)
                      85,737
                      84,181
                      84,173

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

                      2016 actual
                      2017 est.
                      2018 est.

                      Enacted/requested:

                      Budget Authority
                      76,866
                      86,083
                      90,119

                      Outlays
                      85,737
                      84,181
                      84,173

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –3,225

                      Outlays

                      –3,225

                      Total:

                      Budget Authority
                      76,866
                      86,083
                      86,894

                      Outlays
                      85,737
                      84,181
                      80,948

             WORKLOAD

                         2016 actual
                         2017 est
                         2018 est.

                         Compensation Completed Claims:

                         Rating
                         1,122,718
                         1,165,759
                         1,208,699

                         Other Claims
                         2,367,585
                         2,488,251
                         2,500,458

                         Pension Completed Claims:

                         Rating
                         150,089
                         155,843
                         161,583

                         Other Non-Rating Claims
                         394,467
                         434,776
                         425,762

             For 2019, the Budget requests $95,768,462,000 in advance appropriations for Compensation and Pensions. This request satisfies
                the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (Public Law 113–235) and prevents
                our Nation's veterans from being adversely affected by budget delays.

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

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

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

             Legislation is proposed to provide a cost-of-living adjustment comparable to the annual social security increase to recipients
                of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
                made on January 1, 2018, is expected to be 2.8 percent.

             AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS

                         2016 actual
                         2017 est
                         2018 est.

                         Veterans:

                         Cases
                         4,269,523
                         4,446,347
                         4,616,764

                         Average payment per case, per year
                         $15,805
                         $16,067
                         $16,784

                         Total obligations (in millions)
                         $67,482
                         $71,439
                         $77,486

                         Survivors:

                         Cases
                         394,813
                         408,013
                         419,948

                         Average payment per case, per year
                         $16,320
                         $16,586
                         $16,938

                         Total obligations (in millions)
                         $6,443
                         $6,767
                         $7,113

                         Chapter 18:

                         Children
                         1,155
                         1,146
                         1,137

                         Average payment per case, per year
                         $17,704
                         $17,757
                         $18,254

                         Total obligations (in millions)
                         $20
                         $20
                         $21

                         Clothing allowance:

                         Number of veterans
                         132,575
                         137,858
                         143,070

                         Average payment per case, per year
                         $777
                         $780
                         $801

                         Total obligations (in millions)
                         $103
                         $107
                         $115

                         Special Allowance for Dependents:

                         Cases
                         37
                         34
                         31

                         Average benefit
                         $2,394
                         $2,401
                         $2,468

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

                         Equal Access to Justice Act:

                         Cases
                         2,858
                         2,799
                         2,740

                         Average benefit
                         $4,688
                         $4,702
                         $4,820

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

                         REPS:

                         Cases
                         18
                         14
                         11

                         Average benefit
                         $38,564
                         $48,448
                         $54,505

                         Total Obligations (in millions)
                         $1
                         $1
                         $1

             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, 2018, is expected to be 2.8 percent.

             AVERAGE NUMBER OF PENSION CASES AND PAYMENTS

                         2016 actual
                         2017 est.
                         2018 est.

                         Veterans:

                         Cases
                         291,904
                         288,630
                         289,178

                         Average payment per case, per year
                         $12,485
                         $12,970
                         $13,488

                         Total obligations (in millions)
                         $3,644
                         $3,743
                         $3,901

                         Survivors:

                         Cases
                         203,771
                         203,194
                         204,006

                         Average payment per case, per year
                         $8,874
                         $9,536
                         $10,241

                         Total obligations (in millions)
                         $1,808
                         $1,938
                         $2,089

             Burial benefits in 2017 provide for: (a) the payment of an allowance of $749 (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 $749
                for a plot allowance where an eligible veteran is not buried in a national cemetery or other cemetery under the jurisdiction
                of the United States; (c) the payment of a burial allowance of up to $2,000 when a veteran dies as a result of a service-connected
                disability; (d) furnishing a flag to drape the casket of each deceased veteran entitled thereto; (e) furnishing a headstone
                or marker for the grave of a veteran and, in certain cases, eligible dependents; and (f) authority to provide outer burial
                receptacles in the National Cemetery Administration.

             NUMBER OF BURIAL BENEFITS

                         2016 actual
                         2017 est.
                         2018 est.

                         Burial allowance
                         34,993
                         36,057
                         37,212

                         Burial plot
                         25,142
                         25,907
                         26,737

                         Service-connected deaths
                         19,147
                         20,294
                         21,222

                         Burial flags
                         481,164
                         497,644
                         497,644

                         Headstones and markers
                         365,179
                         369,511
                         373,895

                         Graveliners
                         11,210
                         11,343
                         11,478

                         Preplaced crypts
                         29,575
                         29,926
                         30,281

                         Caskets and Urns
                         298
                         302
                         305

             Compensation and Pensions

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

                      Identification code 036–0102–4–1–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0101
                      COLA Round Down

                      –20

                      0102
                      Individual Unemployability (IU) Program Modernization

                      –3,205

                      0900
                      Total new obligations (object class 42.0)

                      –3,225

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation

                      –3,225

                      1900
                      Budget authority (total)

                      –3,225

                      1930
                      Total budgetary resources available

                      –3,225

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –3,225

                      3020
                      Outlays (gross)

                      3,225

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –3,225

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –3,225

                      4180
                      Budget authority, net (total)

                      –3,225

                      4190
                      Outlays, net (total)

                      –3,225

             Round-Down of the Computation of the Cost of Living Adjustment (COLA) for Service-Connected Compensation and Dependency and
                   Indemnity Compensation (DIC) for Ten Years.—VA proposes to amend title 38, U.S. Code (U.S.C.), sections 1104(a) and 1303(a) to provide a ten-year round-down provision
                of the computation of the COLA for service-connected compensation and DIC. Public Law 108–183 extended the ending date of
                this provision from 2011 to 2013, but the provision has now expired. The COLA round-down provision for ten years, beginning
                in 2018, results in cost savings. Benefit savings to the Compensation and Pensions account are estimated to be $19.8 million
                in 2018, $65.5 million in 2019, $627.2 million over five years, and $2.7 billion over ten years.

             Modernization of the Individual Unemployability (IU) Program.—VA currently provides additional disability compensation benefits to Veterans, irrespective of age, who it deems unable to
                obtain or maintain gainful employment due to their service-connected disabilities through a program called Individual Unemployability
                (IU). The IU program is a part of VA's disability compensation program that allows VA to pay certain Veterans disability compensation
                at the 100 percent rate, even though VA has not rated their service-connected disabilities at the total level. These Veterans
                have typically received an original disability ratings between 60 and 100 percent. Under this proposal, Veterans eligible
                for Social Security retirement benefits would have their IU terminated upon reaching the minimum retirement age for Social
                Security purposes, or upon enactment of the proposal if the Veteran is already in receipt of Social Security retirement benefits.
                These Veterans would continue to receive VA disability benefits based on their original disability rating, at the scheduler
                evaluation level. IU benefits would not be terminated for Veterans who are ineligible for Social Security retirement benefits,
                thus allowing them to continue to receive IU past minimum retirement age. Savings to the Compensation and Pensions account
                are estimated to be $3.2 billion in 2018, $17.9 billion over five years, and $40.8 billion over ten years.

             Readjustment benefitsFor the payment of readjustment and rehabilitation benefits to or on behalf of veterans as authorized by chapters 21, 30,
                31, 33, 34, 35, 36, 39, 41, 51, 53, 55, and 61 of title 38, United States Code,  $11,832,175,000, to remain available until expended and to become available on October 1,  2018: 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, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0137–0–1–702
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0101
                      Sons and daughters
                      441
                      459
                      478

                      0102
                      Spouses
                      79
                      78
                      81

                      0191
                      Total education and training
                      520
                      537
                      559

                      0201
                      Vocational rehabilitation training
                      742
                      783
                      842

                      0202
                      Subsistence allowance
                      573
                      722
                      752

                      0203
                      Automobiles and adaptive equipment
                      135
                      177
                      185

                      0204
                      Housing Grants
                      103
                      111
                      116

                      0205
                      Housing Technology Grants
                      1
                      1

                      0291
                      Total special assistance to disabled veterans
                      1,554
                      1,794
                      1,895

                      0301
                      Work study
                      42
                      48
                      50

                      0302
                      Payments to States
                      19
                      19
                      19

                      0303
                      All-volunteer assistance:  Basic benefits and all other
                      11,810
                      12,064
                      12,313

                      0305
                      Tuition Assistance
                      6
                      5
                      5

                      0306
                      Licensing and Certification
                      2
                      3
                      3

                      0307
                      Reporting fees
                      10
                      9
                      10

                      0308
                      Reimbursement to GOE

                      1
                      1

                      0309
                      Contract Counseling
                      4
                      6
                      6

                      0391
                      Total All-volunteer assistance and other
                      11,893
                      12,155
                      12,407

                      0799
                      Total direct obligations
                      13,967
                      14,486
                      14,861

                      0802
                      Veterans and servicepersons supplementary benefits
                      17
                      18
                      19

                      0803
                      Chapter 1606 reservists benefits
                      110
                      106
                      101

                      0804
                      Chapter 1606 reservists supplementary benefits
                      30
                      29
                      28

                      0805
                      Chapter 1607 reservists benefits
                      21
                      21
                      21

                      0807
                      Chapter 33 DoD Reimbursements
                      120
                      128
                      133

                      0899
                      Total reimbursable obligations
                      298
                      302
                      302

                      0900
                      Total new obligations, unexpired accounts
                      14,265
                      14,788
                      15,163

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2,320
                      2,914
                      4,769

                      1021
                      Recoveries of prior year unpaid obligations
                      4

                      1033
                      Recoveries of prior year paid obligations
                      244

                      1050
                      Unobligated balance (total)
                      2,568
                      2,914
                      4,769

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      14,313

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation

                      16,341
                      13,709

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      298
                      302
                      302

                      1900
                      Budget authority (total)
                      14,611
                      16,643
                      14,011

                      1930
                      Total budgetary resources available
                      17,179
                      19,557
                      18,780

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2,914
                      4,769
                      3,617

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      714
                      183
                      245

                      3010
                      New obligations, unexpired accounts
                      14,265
                      14,788
                      15,163

                      3020
                      Outlays (gross)
                      –14,792
                      –14,726
                      –14,872

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –4

                      3050
                      Unpaid obligations, end of year
                      183
                      245
                      536

                      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
                      713
                      182
                      244

                      3200
                      Obligated balance, end of year
                      182
                      244
                      535

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      14,611
                      16,643
                      14,011

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      11,758
                      11,630
                      9,858

                      4101
                      Outlays from mandatory balances
                      3,034
                      3,096
                      5,014

                      4110
                      Outlays, gross (total)
                      14,792
                      14,726
                      14,872

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –298
                      –302
                      –302

                      4123
                      Non-Federal sources
                      –244

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –542
                      –302
                      –302

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      244

                      4160
                      Budget authority, net (mandatory)
                      14,313
                      16,341
                      13,709

                      4170
                      Outlays, net (mandatory)
                      14,250
                      14,424
                      14,570

                      4180
                      Budget authority, net (total)
                      14,313
                      16,341
                      13,709

                      4190
                      Outlays, net (total)
                      14,250
                      14,424
                      14,570

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

                      2016 actual
                      2017 est.
                      2018 est.

                      Enacted/requested:

                      Budget Authority
                      14,313
                      16,341
                      13,709

                      Outlays
                      14,250
                      14,424
                      14,570

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –42

                      Outlays

                      –42

                      Total:

                      Budget Authority
                      14,313
                      16,341
                      13,667

                      Outlays
                      14,250
                      14,424
                      14,528

             WORKLOAD - Vocational Rehabilitation and Employment

                         2016 actual
                         2017 est.
                         2018 est.

                         Evaluation and planning
                         80,229
                         81,031
                         81,842

                         Rehabilitation services
                         120,112
                         121,333
                         122,547

                         Employment services status
                         24,595
                         24,841
                         25,089

                         Vocational/educational counseling
                         15,239
                         15,391
                         15,545

             WORKLOAD - Education

                         2016 actual
                         2017 est.
                         2018 est.

                         Original claims
                         358,001
                         347,893
                         338,152

                         Adjustments/supplemental claims
                         3,756,960
                         3,650,878
                         3,548,654

             For 2019, the Budget requests $11,832,175,000 in advance appropriations for Readjustment Benefits. This request satisfies
                the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (Public Law 113–235) and prevents
                our Nation's Veterans from being adversely affected by budget delays.

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

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

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

             Survivors and Dependents Educational Assistance (Chapter 35).—Benefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected
                disability is rated permanent and total. In addition, dependents of servicemembers missing in action or interred by a hostile
                foreign government for more than 90 days are also eligible. The following table provides a comparison of trainees and costs
                for the Dependents Educational Assistance.

             The Veterans Retraining Assistance Program.—Established under Public Law 112–56, is a program that, from July 1, 2012 through March 31, 2014, provides up to 12 months
                of retraining assistance to veterans at least 35 years of age but not more than 60 years of age, who are unemployed, received
                an honorable discharge and have no eligibility remaining for other education benefits. Veterans participating in this program
                would receive monthly payments equal to the three-year payment rate under the Montgomery GI Bill (MGIB) chapter 30.

             The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.
             CASELOAD AND AVERAGE COST DATA

                         2016 actual
                         2017 est.
                         2018 est.

                         Chapter 33:

                         Number of trainees
                         790,090
                         793,235
                         796,389

                         Average cost per trainee
                         $14,661
                         $14,984
                         $15,292

                         Total cost (in millions)
                         $11,583
                         $11,886
                         $12,178

                         Chapter 30:

                         Number of trainees
                         47,307
                         39,869
                         33,394

                         Average cost per trainee
                         $7,717
                         $8,116
                         $8,578

                         Total cost (in millions)
                         $365
                         $324
                         $286

                         Chapter 1606:

                         Number of trainees
                         61,388
                         60,981
                         60,577

                         Average cost per trainee
                         $2,228
                         $2,202
                         $2,137

                         Total cost (in millions)
                         $137
                         $131
                         $127

                         Chapter 1607:

                         Number of trainees
                         4,538
                         4,538
                         4,538

                         Average cost per trainee
                         $4,561
                         $4,588
                         $4,611

                         Total cost (in millions)
                         $21
                         $21
                         $21

                         Chapter 35 Sons and Daughters:

                         Number of trainees
                         81,118
                         83,932
                         86,847

                         Average cost per trainee (in dollars)
                         $5,439
                         $5,471
                         $5,498

                         Total cost (in millions)
                         $441
                         $459
                         $478

                         Chapter 35 Wives and Widow(ers):

                         Number of trainees
                         15,644
                         15,332
                         15,723

                         Average cost per trainee (in dollars)
                         $5,067
                         $5,097
                         $5,123

                         Total cost (in millions)
                         $79
                         $78
                         $81

                         Veterans Retraining Assistance Program:

                         Number of trainees
                         0

                         Average cost per trainee
                         $0

                         Total cost (in millions)
                         $0.1
                         $0
                         $0

             Vocational Rehabilitation and Employment (Chapter 31).—Servicemembers and veterans with service-connected disabilities receive the assistance necessary to help them prepare for,
                obtain, and maintain suitable employment. Comprehensive assessments may include interest and aptitude testing as well as specialized
                assessments such as functional capacity examinations. During the training phase of the program, eligible servicemembers and
                veterans are provided assistance for necessary training such as tuition, fees, books and supplies at colleges, technical schools
                and other training programs. A veteran enrolled in training receives a monthly subsistence allowance. Eligible veterans may
                also receive specialized or adaptive equipment to help them overcome a disability or enable them to compete with non-disabled
                individuals. At the completion of training, veterans are provided with employment and placement services, including supplies
                and equipment needed to enter employment, adaptive equipment and workplace accommodations, incentives to employers to reimburse
                them for hiring and training veterans with disabilities, and two final months of subsistence allowance.

             CASELOAD AND AVERAGE COST DATA

                         2016 actual
                         2017 est.
                         2018 est.

                         Chapter 31:

                         Rehabilitation, Evaluation, Planning and Service cases
                         21,418
                         21,796
                         22,585

                         Number of trainees
                         115,703
                         117,742
                         122,009

                         Average cost per trainee (in dollars)
                         $11,363
                         $12,782
                         $13,065

                         Total cost (in millions)
                         $1,314
                         $1,504
                         $1,594

             Specially Adapted Housing Grants.—Specially adapted housing grants are provided to certain severely disabled veterans. In 2017, the maximum grant amount was
                $77,307. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up
                to $15,462.

             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 $20,235 in 2017, under The Veterans Benefits Act of 2010, (Public Law 111–275) and will continue to
                increase based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.

             CASELOAD AND AVERAGE COST DATA

                         2016 actual
                         2017 est.
                         2018 est.

                         Housing grants:

                         Number of housing grants
                         2,678
                         2,735
                         2,732

                         Average cost per grant
                         $38,559
                         $40,617
                         $42,347

                         Total cost (in millions)
                         $103
                         $111
                         $116

                         Number of housing technology grants
                         4
                         5
                         0

                         Average cost per grant
                         $195,855
                         $200,000
                         $0

                         Total cost (in millions)
                         $.8
                         $1
                         $0

                         Automobiles or other conveyances:

                         Number of conveyances
                         2,413
                         3,147
                         2,675

                         Average benefit
                         $19,034
                         $18,401
                         $17,790

                         Obligations (in millions)
                         $46
                         $58
                         $48

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

                         Number of items
                         7,323
                         8,322
                         8,236

                         Average benefit
                         $12,187
                         $14,284
                         $16,741

                         Obligations (in millions)
                         $89
                         $119
                         $138

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

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

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

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

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

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–0137–0–1–702
                      2016 actual
                      2017 est.
                      2018 est.

                      41.0
                      Direct obligations: Grants, subsidies, and contributions
                      13,967
                      14,486
                      14,861

                      99.0
                      Reimbursable obligations
                      298
                      302
                      302

                      99.9
                      Total new obligations, unexpired accounts
                      14,265
                      14,788
                      15,163

             Readjustment Benefits

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

                      Identification code 036–0137–4–1–702
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0102
                      VA Cap for Flight Training at Public Schools

                      –42

                      0900
                      Total new obligations, unexpired accounts (object class 41.0)

                      –42

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation

                      –42

                      1900
                      Budget authority (total)

                      –42

                      1930
                      Total budgetary resources available

                      –42

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –42

                      3020
                      Outlays (gross)

                      42

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –42

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –42

                      4180
                      Budget authority, net (total)

                      –42

                      4190
                      Outlays, net (total)

                      –42

             Rounding Down of Certain Cost-of-Living Adjustments.—VA proposes to amend title 38 U.S.C. sections 3015(h) and 3564 to round-down benefit rates from 2018 to 2027. P.L. 108–183,
                the Veteran Benefits Act of 2003, last extended a previous authority in title 38 that authorized VA to round-down the yearly
                cost-of-living adjustments for basic educational assistance to the next lower whole dollar amount through fiscal year 2013.
                Previously, under chapter 30 and 35, the yearly increase in educational assistance was rounded-down to the next lower dollar.
                When this legislation expired, these monthly rate increases for educational assistance were rounded to the nearest whole dollar.
                Savings to VA are estimated to be $0 in 2018, $2.7 million for five years, and $21.4 million over ten years.

             Prevent VA from Providing Unlimited Amounts of Payments for Flight Training at Public Schools.—VA proposes to amend title 38 U.S.C. section 3313(c) and add new section (j) to impose tuition and fee payment caps at Institutions
                of Higher Learning (IHLs) with flight training programs and establish a maximum allowable fee structure for all VA-funded
                flight programs. Savings are estimated to be $42.0 million in 2018, $228.8 million for five years, and $511.2 million over
                ten years.

             Veterans insurance and indemnitiesFor military and naval insurance, national service life insurance, servicemen's indemnities, service-disabled veterans insurance,
                and veterans mortgage life insurance as authorized by chapters 19 and 21, title 38, United States Code,  $121,529,000, to remain available until expended, which shall be in addition to funds previously appropriated under this heading that became available on October 1, 2017, of which  $109,090,000 shall become available on October 1,   2018.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0120–0–1–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0011
                      VMLI Death Claims
                      39
                      41
                      42

                      0012
                      Payment to Service-Disabled Veterans Insurance
                      44
                      73
                      86

                      0100
                      Total direct expenses
                      83
                      114
                      128

                      0900
                      Total new obligations, unexpired accounts
                      83
                      114
                      128

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      2
                      3

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      77

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation

                      109
                      120

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      6
                      6
                      6

                      1900
                      Budget authority (total)
                      83
                      115
                      126

                      1930
                      Total budgetary resources available
                      85
                      117
                      129

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2
                      3
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1

                      3010
                      New obligations, unexpired accounts
                      83
                      114
                      128

                      3020
                      Outlays (gross)
                      –83
                      –115
                      –128

                      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
                      115
                      126

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      81
                      114
                      126

                      4101
                      Outlays from mandatory balances
                      2
                      1
                      2

                      4110
                      Outlays, gross (total)
                      83
                      115
                      128

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –6
                      –6
                      –6

                      4180
                      Budget authority, net (total)
                      77
                      109
                      120

                      4190
                      Outlays, net (total)
                      77
                      109
                      122

             WORKLOAD

                         2016 actual
                         2017 est.
                         2018 est.

                         Policy service actions
                         899,790
                         867,107
                         823,900

                         Collections
                         541,120
                         471,000
                         405,000

                         Disability claims
                         35,600
                         43,790
                         42,040

                         Insurance awards
                         178,479
                         186,530
                         173,980

             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 $121,529,000, to remain
                available until expended, of which $109,090,000 shall become available on October 1, 2018. Public Law 114–113, Consolidated
                Appropriations Act, 2016 on December 18, 2015, enacted associated advance 2018 appropriations of $107,899,000 that shall become
                available on October 1, 2017.

             Note.—Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
                shown for this account have been discontinued.

             The insurance business line administers six life insurance programs, including two trust funds, two public enterprise funds,
                a trust revolving fund, and Veterans' Mortgage Life Insurance (VMLI), and supervises four additional programs for the benefit
                of servicepersons, veterans, and their beneficiaries through contracts with a commercial company. All programs are operated
                on a commercial basis, to the extent possible, consistent with all applicable statutes. The insurance appropriation is the
                supplemental funding mechanism for the following Government life insurance activities: National Service Life Insurance (NSLI);
                Service-Disabled Veterans Insurance Fund (S-DVI); and Veterans' Mortgage Life Insurance.

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

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

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

             POLICIES AND INSURANCE IN FORCE

                         VMLI Policies
                         2016 actual
                         2017 est.
                         2018 est.

                         Number of Policies
                         2,654
                         2,790
                         2,870

                         Amount of Insurance (dollars in millions)
                         $345
                         $382
                         $401

          Object Classification (in millions of dollars)

                      Identification code 036–0120–0–1–701
                      2016 actual
                      2017 est.
                      2018 est.

                      42.0
                      Direct obligations: Insurance claims and indemnities
                      79
                      111
                      126

                      99.0
                      Reimbursable obligations
                      4
                      3
                      2

                      99.9
                      Total new obligations, unexpired accounts
                      83
                      114
                      128

             Filipino Veterans Equity Compensation Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–1121–0–1–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      56
                      56
                      56

                      1930
                      Total budgetary resources available
                      56
                      56
                      56

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      56
                      56
                      56

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

             This fund was established under the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act of 2009
                (Public Law 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 (Public Law 111–5). Original funding
                of $198,000,000 was supplemented by a transfer of $67,000,000 authorized by Public Law 111–212 that remains available until
                expended. Payments to citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.

             Service-disabled Veterans Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4012–0–3–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Capital investment
                      26
                      26
                      27

                      0802
                      Death claims
                      107
                      116
                      119

                      0803
                      All other
                      5
                      6
                      6

                      0804
                      Payments to GOE and IT
                      13
                      15
                      16

                      0900
                      Total new obligations, unexpired accounts
                      151
                      163
                      168

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      30
                      10
                      13

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      131
                      166
                      182

                      1930
                      Total budgetary resources available
                      161
                      176
                      195

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      10
                      13
                      27

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      18
                      18
                      3

                      3010
                      New obligations, unexpired accounts
                      151
                      163
                      168

                      3020
                      Outlays (gross)
                      –151
                      –178
                      –151

                      3050
                      Unpaid obligations, end of year
                      18
                      3
                      20

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      18
                      18
                      3

                      3200
                      Obligated balance, end of year
                      18
                      3
                      20

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      131
                      166
                      182

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      87
                      163
                      168

                      4101
                      Outlays from mandatory balances
                      64
                      15
                      –17

                      4110
                      Outlays, gross (total)
                      151
                      178
                      151

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –44
                      –73
                      –86

                      4123
                      Non-Federal sources
                      –4
                      –5
                      –5

                      4123
                      Non-Federal sources
                      –62
                      –67
                      –69

                      4123
                      Non-Federal sources
                      –21
                      –21
                      –22

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –131
                      –166
                      –182

                      4170
                      Outlays, net (mandatory)
                      20
                      12
                      –31

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      20
                      12
                      –31

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

                Operating costsDeath claims.—Represents payments to designated beneficiaries.

             All other.—Represents payments to policyholders who surrender their policies for their cash value and hold endowment policies which
                have matured.

             Capital investment.—A policyholder may borrow up to 94 percent of the value of his or her policy.

             Administration.—Represents the administrative costs of claims processing and account maintenance.

             The trend in the number and amount of policies in force is indicated in the following table.
             POLICIES AND INSURANCE IN FORCE

                         2016 actual
                         2017 est.
                         2018 est.

                         Number of policies (EOY)
                         272,112
                         276,682
                         280,752

                         Insurance in force (dollars in millions) (EOY)
                         $2,854
                         $2,923
                         $2,975

             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 $1,448 million by September 30, 2018. The expected deficit is financed
                by additional funds from the above-mentioned Veterans Insurance and Indemnities appropriations.

          Object Classification (in millions of dollars)

                      Identification code 036–4012–0–3–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      26
                      26
                      27

                      42.0
                      Insurance claims and indemnities
                      125
                      137
                      141

                      99.9
                      Total new obligations, unexpired accounts
                      151
                      163
                      168

             Veterans Reopened Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4010–0–3–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      23
                      23
                      19

                      0802
                      Dividends
                      2
                      2
                      2

                      0803
                      All other
                      3
                      4
                      4

                      0804
                      Capital investment: policy loans
                      1
                      1
                      1

                      0900
                      Total new obligations, unexpired accounts
                      29
                      30
                      26

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      139
                      118
                      95

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      8
                      7
                      6

                      1930
                      Total budgetary resources available
                      147
                      125
                      101

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      118
                      95
                      75

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      33
                      28
                      24

                      3010
                      New obligations, unexpired accounts
                      29
                      30
                      26

                      3020
                      Outlays (gross)
                      –34
                      –34
                      –29

                      3050
                      Unpaid obligations, end of year
                      28
                      24
                      21

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      31
                      26
                      22

                      3200
                      Obligated balance, end of year
                      26
                      22
                      19

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      8
                      7
                      6

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      8
                      7
                      6

                      4101
                      Outlays from mandatory balances
                      26
                      27
                      23

                      4110
                      Outlays, gross (total)
                      34
                      34
                      29

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1

                      4121
                      Interest on Federal securities
                      –7
                      –5
                      –4

                      4123
                      Non-Federal sources

                      –2
                      –2

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –8
                      –7
                      –6

                      4170
                      Outlays, net (mandatory)
                      26
                      27
                      23

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      26
                      27
                      23

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      170
                      144
                      117

                      5001
                      Total investments, EOY: Federal securities: Par value
                      144
                      117
                      94

             Note.—Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
                shown for this account have been discontinued.

             This fund pays claims and administrative costs on participating life insurance policies issued during the period May 1, 1965,
                through May 2, 1966, under three life insurance programs: 1) service-disabled standard insurance; 2) service-disabled rated
                insurance; and 3) nonservice-disabled insurance availing disabled World War II and Korean conflict veterans an opportunity
                to acquire life insurance coverage who were no longer eligible for other government insurance.

             Budget program:

             Death claims.—Represents payments to designated beneficiaries.

             Dividends.—Policyholders participate in the distribution of annual dividends.

             All other.—This represents resources for the administrative costs of processing claims and maintaining the accounts, and to those policyholders
                who: (a) surrender their policies for cash value; (b) hold endowment policies which have matured; and (c) have purchased total
                disability income coverage and subsequently become disabled.

             Policy loans made.—A policyholder may borrow up to 94 percent of the cash value of his policy at an interest rate adjusted to reflect private
                sector borrowing costs.

             The following table reflects the decrease in the number of policies and the amount of insurance in force:
             POLICIES AND INSURANCE IN FORCE

                         2016 actual
                         2017 est.
                         2018 est.

                         Number of policies
                         12,015
                         9,685
                         7,698

                         Insurance in force (dollars in millions)
                         $127
                         $90
                         $73

             Financing.—Operations are financed from premiums collected from policyholders and interest on investments. Excess earnings of the fund
                are distributed to the policyholders in the form of an annual dividend.

          Object Classification (in millions of dollars)

                      Identification code 036–4010–0–3–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      1
                      1
                      1

                      42.0
                      Insurance claims and indemnities
                      25
                      26
                      22

                      43.0
                      Interest and dividends
                      3
                      3
                      3

                      99.9
                      Total new obligations, unexpired accounts
                      29
                      30
                      26

             Servicemembers' Group Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4009–0–3–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Premium payments
                      784
                      793
                      793

                      0803
                      Payment to GOE
                      3
                      3
                      3

                      0900
                      Total new obligations (object class 41.0)
                      787
                      796
                      796

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      787
                      796
                      796

                      1930
                      Total budgetary resources available
                      788
                      797
                      797

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      787
                      796
                      796

                      3020
                      Outlays (gross)
                      –787
                      –796
                      –796

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      787
                      796
                      796

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      786
                      795
                      795

                      4101
                      Outlays from mandatory balances
                      1
                      1
                      1

                      4110
                      Outlays, gross (total)
                      787
                      796
                      796

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –787
                      –796
                      –796

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

                      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.

             Veterans housing benefit program fundFor the cost of direct and guaranteed loans, such sums as may be necessary to carry out the program, as authorized by subchapters
                I through III of chapter 37 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget
                Act of 1974: Provided further, That, during fiscal year  2018,  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,  $178,626,365.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1119–0–1–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0702
                      Loan guarantee subsidy
                      455
                      802
                      384

                      0705
                      Reestimates of direct loan subsidy
                      24
                      5

                      0706
                      Interest on reestimates of direct loan subsidy
                      12
                      6

                      0707
                      Reestimates of loan guarantee subsidy
                      382
                      54

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      91
                      16

                      0709
                      Administrative expenses
                      162
                      199
                      179

                      0900
                      Total new obligations, unexpired accounts
                      1,126
                      1,082
                      563

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      165
                      199
                      179

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      964
                      883
                      384

                      1900
                      Budget authority (total)
                      1,129
                      1,082
                      563

                      1930
                      Total budgetary resources available
                      1,129
                      1,082
                      563

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      1,126
                      1,082
                      563

                      3020
                      Outlays (gross)
                      –1,126
                      –1,082
                      –563

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      165
                      199
                      179

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      162
                      199
                      179

                      Mandatory:

                      4090
                      Budget authority, gross
                      964
                      883
                      384

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      964
                      883
                      384

                      4180
                      Budget authority, net (total)
                      1,129
                      1,082
                      563

                      4190
                      Outlays, net (total)
                      1,126
                      1,082
                      563

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

                      Identification code 036–1119–0–1–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Acquired Direct Loans
                      8
                      10
                      12

                      115004
                      Vendee Direct Loans

                      378
                      442

                      115999
                      Total direct loan levels
                      8
                      388
                      454

                      Direct loan subsidy (in percent):

                      132001
                      Acquired Direct Loans
                      1.71
                      1.92
                      7.94

                      132004
                      Vendee Direct Loans
                      –25.58
                      –23.58
                      –26.49

                      132999
                      Weighted average subsidy rate
                      1.71
                      –22.92
                      –25.58

                      Direct loan subsidy budget authority:

                      133001
                      Acquired Direct Loans

                      1

                      133004
                      Vendee Direct Loans

                      –89
                      –117

                      133999
                      Total subsidy budget authority

                      –89
                      –116

                      Direct loan subsidy outlays:

                      134001
                      Acquired Direct Loans

                      1

                      134004
                      Vendee Direct Loans

                      –89
                      –117

                      134999
                      Total subsidy outlays

                      –89
                      –116

                      Direct loan reestimates:

                      135001
                      Acquired Direct Loans
                      11
                      1

                      135004
                      Vendee Direct Loans
                      9
                      2

                      135005
                      Acquired and Vendee Loan Reestimates
                      16
                      5

                      135999
                      Total direct loan reestimates
                      36
                      8

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      Housing Guaranteed Loans
                      181,786
                      157,226
                      141,929

                      215999
                      Total loan guarantee levels
                      181,786
                      157,226
                      141,929

                      Guaranteed loan subsidy (in percent):

                      232001
                      Housing Guaranteed Loans
                      0.25
                      0.51
                      0.27

                      232999
                      Weighted average subsidy rate
                      0.25
                      0.51
                      0.27

                      Guaranteed loan subsidy budget authority:

                      233001
                      Housing Guaranteed Loans
                      454
                      802
                      383

                      233999
                      Total subsidy budget authority
                      454
                      802
                      383

                      Guaranteed loan subsidy outlays:

                      234001
                      Housing Guaranteed Loans
                      455
                      802
                      383

                      234999
                      Total subsidy outlays
                      455
                      802
                      383

                      Guaranteed loan reestimates:

                      235001
                      Housing Guaranteed Loans
                      186
                      –1,624

                      235002
                      Guaranteed Loan Sale Securities—Vendee
                      –24
                      –4

                      235999
                      Total guaranteed loan reestimates
                      162
                      –1,628

                      Administrative expense data:

                      3510
                      Budget authority
                      165
                      199
                      179

                      3590
                      Outlays from new authority
                      161
                      199
                      179

             Veterans Affairs (VA) Housing Program Account.—The housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National
                Guard purchase, retain, and adapt homes in recognition of their service to the Nation. When a borrower purchases a home, the
                program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required.

             Under 38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement (first-time users of the program or users whose
                entitlement is fully restored) is as follows:

             (a) 50 percent for loans of $45,000 or less;
             (b) $22,500 for loans greater than $45,000, but no more than $56,250;
             (c) The lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000;
             (d) 25 percent of the loan amount for loans of $144,001 to $417,000; or
             (e) For certain loans in excess of $417,000, the guaranty will be the lesser of: 25 percent of the county loan limit, or 25
                percent of the loan.

             This appropriation provides for the corporate leadership and operational support to VA's Housing business line. The Housing
                Program facilitates the extension of private capital, on more liberal terms than generally available to nonveterans, to assist
                veterans and servicemembers in obtaining housing credit, and assist veterans in retaining their homes during periods of temporary
                economic difficulty through intensive supplemental mortgage loan servicing.

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

             WORKLOAD [In thousands]

                         2016 actual
                         2017 est.
                         2018 est.

                         Construction and valuation
                         623
                         450
                         446

                         Loan processing
                         1,095
                         1,050
                         1,071

                         Loan service and claims
                         214
                         235
                         254

          Object Classification (in millions of dollars)

                      Identification code 036–1119–0–1–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      162
                      199
                      179

                      41.0
                      Grants, subsidies, and contributions
                      964
                      883
                      384

                      99.9
                      Total new obligations, unexpired accounts
                      1,126
                      1,082
                      563

             Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0003
                      Property sales expense
                      1

                      0004
                      Property management/other expense
                      3
                      3
                      2

                      0091
                      Direct program activities, subtotal
                      4
                      3
                      2

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      8
                      388
                      454

                      0713
                      Payment of interest to Treasury
                      23
                      248
                      286

                      0740
                      Negative subsidy obligations

                      89
                      117

                      0742
                      Downward reestimates paid to receipt accounts

                      1

                      0743
                      Interest on downward reestimates
                      1
                      2

                      0791
                      Direct program activities, subtotal
                      32
                      728
                      857

                      0900
                      Total new obligations, unexpired accounts
                      36
                      731
                      859

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      94
                      60

                      1023
                      Unobligated balances applied to repay debt
                      –88
                      –60

                      1050
                      Unobligated balance (total)
                      6

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      57
                      731
                      859

                      1422
                      Borrowing authority applied to repay debt
                      –49

                      1440
                      Borrowing authority, mandatory (total)
                      8
                      731
                      859

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      108
                      60
                      74

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –26
                      –60
                      –74

                      1850
                      Spending auth from offsetting collections, mand (total)
                      82

                      1900
                      Budget authority (total)
                      90
                      731
                      859

                      1930
                      Total budgetary resources available
                      96
                      731
                      859

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      60

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1

                      7

                      3010
                      New obligations, unexpired accounts
                      36
                      731
                      859

                      3020
                      Outlays (gross)
                      –37
                      –724
                      –857

                      3050
                      Unpaid obligations, end of year

                      7
                      9

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1

                      7

                      3200
                      Obligated balance, end of year

                      7
                      9

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      90
                      731
                      859

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      37
                      724
                      857

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources: Payments from program account
                      –36
                      –11
                      –1

                      4122
                      Interest on uninvested funds
                      –6

                      4123
                      Interest and principal received on loans
                      –66
                      –45
                      –70

                      4123
                      Cash sale of properties

                      –4
                      –3

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –108
                      –60
                      –74

                      4160
                      Budget authority, net (mandatory)
                      –18
                      671
                      785

                      4170
                      Outlays, net (mandatory)
                      –71
                      664
                      783

                      4180
                      Budget authority, net (total)
                      –18
                      671
                      785

                      4190
                      Outlays, net (total)
                      –71
                      664
                      783

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      8
                      388
                      454

                      1150
                      Total direct loan obligations
                      8
                      388
                      454

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      409
                      377
                      743

                      1231
                      Disbursements: Direct loan disbursements
                      8
                      388
                      454

                      1251
                      Repayments: Repayments and prepayments
                      –39
                      –19
                      –25

                      1263
                      Write-offs for default: Direct loans
                      –1
                      –3
                      –2

                      1290
                      Outstanding, end of year
                      377
                      743
                      1,170

          Balance Sheet (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2015 actual
                      2016 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      94
                      59

                      Investments in US securities:

                      1106
                      Receivables, net
                      16
                      9

                      1206
                      Non-Federal assets: Receivables, net
                      4
                      6

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

                      1401
                      Direct loans receivable, gross
                      409
                      377

                      1402
                      Interest receivable
                      19
                      20

                      1404
                      Foreclosed property
                      25
                      15

                      1405
                      Allowance for subsidy cost
                      57
                      23

                      1499
                      Net present value of assets related to direct loans
                      510
                      435

                      1901
                      Other Federal assets: Other assets
                      1
                      1

                      1999
                      Total assets
                      625
                      510

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      605
                      500

                      2105
                      Other
                      13
                      10

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      1

                      2207
                      Other
                      6

                      2999
                      Total liabilities
                      625
                      510

                      4999
                      Total liabilities and net position
                      625
                      510

             Housing Guaranteed Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0002
                      Losses on defaulted loans
                      756
                      968
                      1,691

                      0005
                      Payment to trustee reserve
                      17
                      19
                      17

                      0009
                      Property sales expense
                      123
                      112
                      195

                      0010
                      Property management expense
                      121
                      92
                      160

                      0011
                      Property improvement expense
                      3
                      3
                      5

                      0012
                      Loans acquired
                      9
                      12
                      13

                      0091
                      Direct program activities, subtotal
                      1,029
                      1,206
                      2,081

                      Credit program obligations:

                      0711
                      Default claim payments on principal
                      1,589
                      1,601
                      2,791

                      0742
                      Downward reestimates paid to receipt accounts
                      252
                      1,526

                      0743
                      Interest on downward reestimates
                      58
                      173

                      0791
                      Direct program activities, subtotal
                      1,899
                      3,300
                      2,791

                      0900
                      Total new obligations, unexpired accounts
                      2,928
                      4,506
                      4,872

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8,727
                      10,469
                      10,478

                      1033
                      Recoveries of prior year paid obligations
                      8

                      1050
                      Unobligated balance (total)
                      8,735
                      10,469
                      10,478

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4,662
                      4,515
                      5,342

                      1930
                      Total budgetary resources available
                      13,397
                      14,984
                      15,820

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      10,469
                      10,478
                      10,948

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      316
                      361
                      57

                      3010
                      New obligations, unexpired accounts
                      2,928
                      4,506
                      4,872

                      3020
                      Outlays (gross)
                      –2,883
                      –4,810
                      –4,831

                      3050
                      Unpaid obligations, end of year
                      361
                      57
                      98

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      316
                      361
                      57

                      3200
                      Obligated balance, end of year
                      361
                      57
                      98

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      4,662
                      4,515
                      5,342

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      2,883
                      4,810
                      4,831

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Payments from program account
                      –927
                      –872
                      –383

                      4120
                      Recoveries from DLFA
                      –9
                      –266
                      –456

                      4122
                      Interest on uninvested funds
                      –213
                      –20
                      –22

                      4123
                      Funding fees
                      –2,039
                      –1,921
                      –1,974

                      4123
                      Cash sale of properties
                      –1,502
                      –1,436
                      –2,507

                      4123
                      Redemption of Properties/Other income and receivables
                      –12

                      4123
                      Transferred Collections to the U.S. Treasury
                      32

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –4,670
                      –4,515
                      –5,342

                      Additional offsets against financing authority only (total):

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      8

                      4170
                      Outlays, net (mandatory)
                      –1,787
                      295
                      –511

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –1,787
                      295
                      –511

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Position with respect to appropriations act limitation on commitments:

                      2111
                      Guaranteed loan commitments from current-year authority
                      181,786
                      157,226
                      141,928

                      2150
                      Total guaranteed loan commitments
                      181,786
                      157,226
                      141,928

                      2199
                      Guaranteed amount of guaranteed loan commitments
                      50,173
                      43,395
                      39,173

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      462,079
                      524,913
                      630,573

                      2231
                      Disbursements of new guaranteed loans
                      181,786
                      157,226
                      141,928

                      2251
                      Repayments and prepayments
                      –116,581
                      –48,968
                      –56,720

                      Adjustments:

                      2262
                      Terminations for default that result in acquisition of property
                      –1,589
                      –1,601
                      –2,790

                      2263
                      Terminations for default that result in claim payments
                      –782
                      –997
                      –1,721

                      2290
                      Outstanding, end of year
                      524,913
                      630,573
                      711,270

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      140,561
                      167,257
                      187,517

          Balance Sheet (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2015 actual
                      2016 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      9,043
                      10,830

                      Investments in US securities:

                      1106
                      Receivables, net
                      406
                      27

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

                      1504
                      Accounts receivable from foreclosed property
                      14
                      13

                      1504
                      Foreclosed property
                      866
                      845

                      1599
                      Net present value of assets related to defaulted guaranteed loans
                      880
                      858

                      1999
                      Total assets
                      10,329
                      11,715

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt

                      2105
                      Other liabilities
                      333
                      1,586

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      317
                      361

                      2204
                      Non-federal liabilities for loan guarantees
                      9,679
                      9,768

                      2999
                      Total liabilities
                      10,329
                      11,715

                      4999
                      Total liabilities and net position
                      10,329
                      11,715

             Housing Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0105
                      Capital investments, guaranteed claims payment and other operating expenses
                      1
                      2
                      1

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1

                      1022
                      Capital transfer of unobligated balances to general fund
                      –1
                      –2

                      1033
                      Recoveries of prior year paid obligations
                      –1
                      1

                      1050
                      Unobligated balance (total)
                      –1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      13
                      10
                      7

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –10
                      –8
                      –6

                      1850
                      Spending auth from offsetting collections, mand (total)
                      3
                      2
                      1

                      1930
                      Total budgetary resources available
                      2
                      2
                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2
                      2

                      3010
                      New obligations, unexpired accounts
                      1
                      2
                      1

                      3020
                      Outlays (gross)
                      –1
                      –4
                      –1

                      3050
                      Unpaid obligations, end of year
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      2

                      3200
                      Obligated balance, end of year
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3
                      2
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2
                      1

                      4101
                      Outlays from mandatory balances
                      1
                      2

                      4110
                      Outlays, gross (total)
                      1
                      4
                      1

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Loan repayments and prepayments
                      –1
                      –1
                      –1

                      4123
                      Sale of homes, cash
                      –1
                      –1
                      –1

                      4123
                      Interest on loans
                      –1

                      4123
                      Interest collection on Veteran liability debts
                      –3
                      –3
                      –2

                      4123
                      Principal collection on Veteran liability debts
                      –7
                      –6
                      –3

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –13
                      –11
                      –7

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      –1
                      1

                      4160
                      Budget authority, net (mandatory)
                      –11
                      –8
                      –6

                      4170
                      Outlays, net (mandatory)
                      –12
                      –7
                      –6

                      4180
                      Budget authority, net (total)
                      –11
                      –8
                      –6

                      4190
                      Outlays, net (total)
                      –12
                      –7
                      –6

                      Memorandum (non-add) entries:

                      5010
                      Total investments, SOY: non-Fed securities: Market value
                      140
                      140
                      140

                      5011
                      Total investments, EOY: non-Fed securities: Market value
                      140
                      140
                      140

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      4
                      3
                      2

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

                      1290
                      Outstanding, end of year
                      3
                      2
                      1

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      148
                      81
                      44

                      2251
                      Repayments and prepayments
                      –66
                      –36
                      –19

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

                      2290
                      Outstanding, end of year
                      81
                      44
                      24

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      33
                      18
                      9

                      Addendum:

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

                      2310
                      Outstanding, start of year
                      22
                      23
                      17

                      2331
                      Disbursements for guaranteed loan claims
                      2

                      2351
                      Repayments of loans receivable
                      –1
                      –6
                      –4

                      2364
                      Other adjustments, net

                      2390
                      Outstanding, end of year
                      23
                      17
                      13

          Balance Sheet (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2015 actual
                      2016 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
                      4
                      3

                      1602
                      Interest receivable
                      38
                      9

                      1603
                      Allowance for estimated uncollectible loans and interest (-)
                      –26
                      –31

                      1699
                      Value of assets related to direct loans
                      16
                      –19

                      1701
                      Defaulted guaranteed loans, gross
                      22
                      23

                      1703
                      Allowance for estimated uncollectible loans and interest (-)
                      –1
                      –1

                      1704
                      Defaulted guaranteed loans and interest receivable, net
                      21
                      22

                      1706
                      Foreclosed property
                      2
                      1

                      1799
                      Value of assets related to loan guarantees
                      23
                      23

                      1999
                      Total assets
                      183
                      148

                      LIABILITIES:

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      2
                      2

                      2204
                      Liabilities for loan guarantees
                      181
                      146

                      2999
                      Total liabilities
                      183
                      148

                      4999
                      Total liabilities and net position
                      183
                      148

          Object Classification (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      32.0
                      Land and structures
                      1
                      1
                      1

                      33.0
                      Investments and loans

                      1

                      99.9
                      Total new obligations, unexpired accounts
                      1
                      2
                      1

             Native american veteran housing loan program accountFor administrative expenses to carry out the direct loan program authorized by subchapter V of chapter 37 of title 38, United
                States Code, $1,163,000.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
             Vocational rehabilitation loans program accountFor the cost of direct loans, $29,680, 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 $2,355,547.
          In addition, for administrative expenses necessary to carry out the direct loan program, $395,000, which may be paid to the appropriation for "General Operating Expenses, Veterans Benefits Administration".
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1120–0–1–704
                      2016 actual
                      2017 est.
                      2018 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, unexpired accounts
                      3
                      3
                      2

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      3
                      3

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2
                      1
                      2

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      2

                      1900
                      Budget authority (total)
                      3
                      3
                      2

                      1930
                      Total budgetary resources available
                      6
                      6
                      5

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3
                      3
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      3
                      3
                      2

                      3020
                      Outlays (gross)
                      –3
                      –3
                      –2

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2
                      1
                      2

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2
                      1
                      2

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      2

                      4180
                      Budget authority, net (total)
                      3
                      3
                      2

                      4190
                      Outlays, net (total)
                      3
                      3
                      2

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

                      Identification code 036–1120–0–1–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115002
                      Native American Direct Loans
                      2
                      9
                      9

                      115003
                      Vocational Rehabilitation
                      2
                      3
                      3

                      115999
                      Total direct loan levels
                      4
                      12
                      12

                      Direct loan subsidy (in percent):

                      132002
                      Native American Direct Loans
                      –18.08
                      –18.62
                      –20.22

                      132003
                      Vocational Rehabilitation
                      1.05
                      1.43
                      1.26

                      132999
                      Weighted average subsidy rate
                      –8.51
                      –13.61
                      –14.85

                      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
                      –1

                      134999
                      Total subsidy outlays
                      –1
                      –2
                      –1

                      Direct loan reestimates:

                      135002
                      Native American Direct Loans
                      1
                      1

                      135999
                      Total direct loan reestimates
                      1
                      1

                      Administrative expense data:

                      3510
                      Budget authority
                      2
                      2
                      2

                      3590
                      Outlays from new authority
                      2
                      2
                      2

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–1120–0–1–704
                      2016 actual
                      2017 est.
                      2018 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, unexpired accounts
                      3
                      3
                      2

             Native American Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      2
                      9
                      9

                      0713
                      Payment of interest to Treasury
                      2
                      3
                      4

                      0740
                      Negative subsidy obligations
                      1
                      2
                      2

                      0900
                      Total new obligations, unexpired accounts
                      5
                      14
                      15

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      4
                      2
                      1

                      1023
                      Unobligated balances applied to repay debt
                      –3

                      1050
                      Unobligated balance (total)
                      1
                      2
                      1

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      5
                      12
                      13

                      1422
                      Borrowing authority applied to repay debt
                      –4

                      1440
                      Borrowing authority, mandatory (total)
                      1
                      12
                      13

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      6
                      9
                      9

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –1
                      –8
                      –7

                      1850
                      Spending auth from offsetting collections, mand (total)
                      5
                      1
                      2

                      1900
                      Budget authority (total)
                      6
                      13
                      15

                      1930
                      Total budgetary resources available
                      7
                      15
                      16

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      5
                      14
                      15

                      3020
                      Outlays (gross)
                      –5
                      –14
                      –15

                      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

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      6
                      13
                      15

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      5
                      14
                      15

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1
                      –1

                      4123
                      Non-federal sources - Repayments and prepayments of principal
                      –4
                      –5
                      –6

                      4123
                      Non-Federal sources - Interest received on loans
                      –1
                      –3
                      –3

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –6
                      –9
                      –9

                      4160
                      Budget authority, net (mandatory)

                      4
                      6

                      4170
                      Outlays, net (mandatory)
                      –1
                      5
                      6

                      4180
                      Budget authority, net (total)

                      4
                      6

                      4190
                      Outlays, net (total)
                      –1
                      5
                      6

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      2
                      9
                      9

                      1150
                      Total direct loan obligations
                      2
                      9
                      9

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      60
                      60
                      64

                      1231
                      Disbursements: Direct loan disbursements
                      3
                      9
                      9

                      1251
                      Repayments: Repayments and prepayments
                      –3
                      –5
                      –5

                      1290
                      Outstanding, end of year
                      60
                      64
                      68

          Balance Sheet (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2015 actual
                      2016 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      5
                      3

                      Investments in US securities:

                      1106
                      Receivables, net
                      1
                      1

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

                      1401
                      Direct loans receivable, gross
                      60
                      60

                      1402
                      Interest receivable
                      2
                      2

                      1405
                      Other assets
                      3
                      3

                      1499
                      Net present value of assets related to direct loans
                      65
                      65

                      1999
                      Total assets
                      71
                      69

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Federal liabilities debt
                      70
                      67

                      2105
                      Other liabilities
                      1
                      2

                      2999
                      Total liabilities
                      71
                      69

                      4999
                      Total liabilities and net position
                      71
                      69

             Transitional Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      1
                      1
                      1

                      0900
                      Total new obligations, unexpired accounts
                      1
                      1
                      1

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      5
                      5

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1
                      1
                      1

                      1930
                      Total budgetary resources available
                      6
                      6
                      6

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      5
                      5
                      5

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      1
                      1
                      1

                      3020
                      Outlays (gross)
                      –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

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      1

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      1
                      1
                      1

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1
                      –1
                      –1

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2016 actual
                      2017 est.
                      2018 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

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      5
                      5
                      5

                      1290
                      Outstanding, end of year
                      5
                      5
                      5

          Balance Sheet (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2015 actual
                      2016 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      5
                      5

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

                      1999
                      Total assets
                      10
                      10

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      5
                      5

                      2105
                      Loan Guaranty/Other Liabilities
                      5
                      5

                      2999
                      Total liabilities
                      10
                      10

                      4999
                      Total liabilities and net position
                      10
                      10

             Vocational Rehabilitation Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      2
                      3
                      3

                      0900
                      Total new obligations, unexpired accounts
                      2
                      3
                      3

                      Budgetary resources:

                      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
                      –2
                      –3
                      –3

                      1900
                      Budget authority (total)
                      2
                      3
                      3

                      1930
                      Total budgetary resources available
                      2
                      3
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      2
                      3
                      3

                      3020
                      Outlays (gross)
                      –2
                      –3
                      –3

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      3
                      3

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      2
                      3
                      3

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

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

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2016 actual
                      2017 est.
                      2018 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
                      1

                      1231
                      Disbursements: Direct loan disbursements
                      2
                      2
                      2

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

                      1290
                      Outstanding, end of year
                      2
                      1
                      1

          Balance Sheet (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2015 actual
                      2016 actual

                      ASSETS:

                      Federal assets:

                      Investments in US securities:

                      1104
                      Investments US Securities
                      1

                      1401
                      Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                      2
                      2

                      1999
                      Total assets
                      3
                      2

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      3
                      2

                      4999
                      Total liabilities and net position
                      3
                      2

          Trust Funds
             Post-Vietnam Era Veterans Education Account

             Program and Financing (in millions of dollars)

                      Identification code 036–8133–0–7–702
                      2016 actual
                      2017 est.
                      2018 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      62
                      62
                      62

                      1930
                      Total budgetary resources available
                      62
                      62
                      62

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      62
                      62
                      62

                      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

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

             This account was established under Public Law 94–502, Veterans' Education and Employment Assistance Act, 1976. This program
                consists of voluntary contributions by eligible servicemembers and matching contributions provided by the Department of Defense
                and provides educational assistance payments to participants who entered the service after December 31, 1976. 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.
                The estimated activity in the fund follows:

             CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES

                         2016 actual
                         2017 est.
                         2018 est.

                         Total program obligations (in thousands)
                         $223
                         $212
                         $201

                         Number of disenrollments
                         92
                         87
                         83

                         Total refunds (in thousands)
                         $201
                         $191
                         $181

                         Average Refund
                         $2,180
                         $2,180
                         $2,180

                         Total trainees
                         8
                         8
                         7

                         Total trainee cost (in thousands)
                         $14
                         $13
                         $13

                         Average trainee cost
                         $1,767
                         $1,791
                         $1,825

                         Section 901 trainees
                         2
                         2
                         2

                         Total Section 901 trainee cost (in thousands)
                         $8
                         $8
                         $7

                         Average Section 901 trainee cost
                         $4,132
                         $3,925
                         $3,500

             National Service Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      3,964
                      3,400
                      2,833

                      Receipts:

                      Current law:

                      1130
                      NSLI Fund, Premium and Other Receipts
                      69
                      55
                      45

                      1140
                      NSLI Fund, Interest
                      188
                      153
                      129

                      1199
                      Total current law receipts
                      257
                      208
                      174

                      1999
                      Total receipts
                      257
                      208
                      174

                      2000
                      Total: Balances and receipts
                      4,221
                      3,608
                      3,007

                      Appropriations:

                      Current law:

                      2101
                      National Service Life Insurance Fund
                      –257
                      –208
                      –175

                      2103
                      National Service Life Insurance Fund
                      –564
                      –567
                      –506

                      2199
                      Total current law appropriations
                      –821
                      –775
                      –681

                      2999
                      Total appropriations
                      –821
                      –775
                      –681

                      5099
                      Balance, end of year
                      3,400
                      2,833
                      2,326

          Program and Financing (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      603
                      535
                      461

                      0002
                      Disability claims
                      3
                      3
                      2

                      0003
                      Matured endowments
                      88
                      116
                      112

                      0004
                      Cash surrenders
                      24
                      20
                      18

                      0005
                      Dividends
                      55
                      48
                      41

                      0006
                      Interest paid on dividend credits and deposits
                      20
                      24
                      20

                      0007
                      Payment to general operating expenses
                      14
                      15
                      13

                      0091
                      Total operating expenses
                      807
                      761
                      667

                      0201
                      Capital investment: Policy loans
                      14
                      14
                      14

                      0799
                      Total direct obligations
                      821
                      775
                      681

                      0801
                      Death claims
                      19
                      51
                      43

                      0803
                      Matured endowments
                      3
                      11
                      10

                      0804
                      Cash surrenders
                      1
                      2
                      2

                      0805
                      Dividends
                      2
                      5
                      4

                      0806
                      Interest paid on dividend credits and deposits
                      1
                      2
                      2

                      0807
                      Payment to general operating expenses

                      1
                      1

                      0899
                      Total reimbursable obligations
                      26
                      72
                      62

                      0900
                      Total new obligations, unexpired accounts
                      847
                      847
                      743

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      257
                      208
                      175

                      1203
                      Appropriation (previously unavailable)
                      564
                      567
                      506

                      1260
                      Appropriations, mandatory (total)
                      821
                      775
                      681

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      26
                      72
                      62

                      1900
                      Budget authority (total)
                      847
                      847
                      743

                      1930
                      Total budgetary resources available
                      847
                      847
                      743

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      947
                      853
                      774

                      3010
                      New obligations, unexpired accounts
                      847
                      847
                      743

                      3020
                      Outlays (gross)
                      –941
                      –926
                      –826

                      3050
                      Unpaid obligations, end of year
                      853
                      774
                      691

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      947
                      853
                      774

                      3200
                      Obligated balance, end of year
                      853
                      774
                      691

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      847
                      847
                      743

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      283
                      359
                      412

                      4101
                      Outlays from mandatory balances
                      658
                      567
                      414

                      4110
                      Outlays, gross (total)
                      941
                      926
                      826

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –26
                      –72
                      –62

                      4180
                      Budget authority, net (total)
                      821
                      775
                      681

                      4190
                      Outlays, net (total)
                      915
                      854
                      764

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      4,903
                      4,246
                      3,599

                      5001
                      Total investments, EOY: Federal securities: Par value
                      4,246
                      3,599
                      3,010

             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 servicemembers' and veterans' insurance program. Over 22 million
                policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number
                and amount of policies in force is shown as follows:

             POLICIES AND INSURANCE IN FORCE

                         2016 actual
                         2017 est.
                         2018 est.

                         Number of policies
                         309,658
                         254,707
                         206,647

                         Insurance in force (dollars in millions)
                         $3,914
                         $3,181
                         $2,577

             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 $3,687 million as of September 30, 2017 to $3,059 million as of September 30, 2018. The actuarial
                estimate of policy obligations as of September 30, 2018, totals $2,992 million, leaving a balance of $67 million for contingency
                reserves.

          Status of Funds (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      4,912
                      4,254
                      3,608

                      0999
                      Total balance, start of year
                      4,912
                      4,254
                      3,608

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1130
                      NSLI Fund, Premium and Other Receipts
                      69
                      55
                      45

                      1130
                      National Service Life Insurance Fund
                      26
                      72
                      62

                      1150
                      NSLI Fund, Interest
                      188
                      153
                      129

                      1199
                      Income under present law
                      283
                      280
                      236

                      1999
                      Total cash income
                      283
                      280
                      236

                      Cash outgo during year:

                      Current law:

                      2100
                      National Service Life Insurance Fund [029–25–8132–0]
                      –941
                      –926
                      –826

                      2199
                      Outgo under current law
                      –941
                      –926
                      –826

                      2999
                      Total cash outgo (-)
                      –941
                      –926
                      –826

                      Surplus or deficit::

                      3110
                      Excluding interest
                      –846
                      –799
                      –719

                      3120
                      Interest
                      188
                      153
                      129

                      3199
                      Subtotal, surplus or deficit
                      –658
                      –646
                      –590

                      3999
                      Total change in fund balance
                      –658
                      –646
                      –590

                      Unexpended balance, end of year::

                      4100
                      Uninvested balance (net), end of year
                      8
                      9
                      8

                      4200
                      National Service Life Insurance Fund
                      4,246
                      3,599
                      3,010

                      4999
                      Total balance, end of year
                      4,254
                      3,608
                      3,018

          Object Classification (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      33.0
                      Investments and loans
                      14
                      14
                      14

                      42.0
                      Insurance claims and indemnities
                      718
                      674
                      593

                      43.0
                      Interest and dividends
                      89
                      87
                      74

                      99.0
                      Direct obligations
                      821
                      775
                      681

                      99.0
                      Reimbursable obligations
                      26
                      72
                      62

                      99.9
                      Total new obligations, unexpired accounts
                      847
                      847
                      743

             United States Government Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      3
                      3
                      2

                      0198
                      Rounding adjustment
                      1

                      0199
                      Balance, start of year
                      4
                      3
                      2

                      2000
                      Total: Balances and receipts
                      4
                      3
                      2

                      Appropriations:

                      Current law:

                      2103
                      United States Government Life Insurance Fund
                      –1
                      –1

                      5099
                      Balance, end of year
                      3
                      2
                      2

          Program and Financing (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      1

                      0007
                      Other costs

                      1

                      0900
                      Total new obligations, unexpired accounts
                      1
                      1

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1203
                      Appropriation (previously unavailable)
                      1
                      1

                      1900
                      Budget authority (total)
                      1
                      1

                      1930
                      Total budgetary resources available
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2
                      1

                      3010
                      New obligations, unexpired accounts
                      1
                      1

                      3020
                      Outlays (gross)
                      –2
                      –2

                      3050
                      Unpaid obligations, end of year
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      1

                      3200
                      Obligated balance, end of year
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      2
                      2

                      4180
                      Budget authority, net (total)
                      1
                      1

                      4190
                      Outlays, net (total)
                      2
                      2

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      6
                      4
                      3

                      5001
                      Total investments, EOY: Federal securities: Par value
                      4
                      3
                      2

             Note.—Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
                shown for this account have been discontinued.

             This fund was established in 1919 to receive premiums and pay claims on insurance issued under the provisions of the War Risk
                Insurance Act. The general decline in the activity of the fund is indicated in the following table:

             POLICIES AND INSURANCE IN FORCE

                         2016 actual
                         2017 est.
                         2018 est.

                         Number of policies
                         348
                         151
                         14

                         Insurance in force (dollars in millions)
                         $.7
                         $.2
                         $.04

             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 $2.9 million as of September 30, 2017, to $2.2 million as of September 30, 2018, as an increasing number of policies
                mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2018, totals $1.8 million,
                leaving a balance of $.04 million for contingency reserves.

          Status of Funds (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      6
                      4
                      2

                      0999
                      Total balance, start of year
                      6
                      4
                      2

                      Cash outgo during year:

                      Current law:

                      2100
                      United States Government Life Insurance Fund [029–25–8150–0]
                      –2
                      –2

                      2199
                      Outgo under current law
                      –2
                      –2

                      2999
                      Total cash outgo (-)
                      –2
                      –2

                      Surplus or deficit::

                      3110
                      Excluding interest
                      –2
                      –2

                      3199
                      Subtotal, surplus or deficit
                      –2
                      –2

                      3999
                      Total change in fund balance
                      –2
                      –2

                      Unexpended balance, end of year::

                      4100
                      Uninvested balance (net), end of year

                      –1

                      4200
                      United States Government Life Insurance Fund
                      4
                      3
                      2

                      4999
                      Total balance, end of year
                      4
                      2
                      2

          Object Classification (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      42.0
                      Insurance claims and indemnities
                      1

                      43.0
                      Interest and dividends

                      1

                      99.9
                      Total new obligations, unexpired accounts
                      1
                      1

             Veterans Special Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–8455–0–8–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      124
                      139
                      141

                      0802
                      Cash surrenders
                      6
                      6
                      6

                      0803
                      Dividends
                      34
                      30
                      24

                      0804
                      All other
                      21
                      20
                      18

                      0805
                      Payments to insurance account
                      6
                      8
                      7

                      0806
                      Capital investment
                      7
                      8
                      8

                      0900
                      Total new obligations, unexpired accounts
                      198
                      211
                      204

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,367
                      1,293
                      1,196

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      126
                      114
                      102

                      1801
                      Change in uncollected payments, Federal sources
                      –2

                      1850
                      Spending auth from offsetting collections, mand (total)
                      124
                      114
                      102

                      1930
                      Total budgetary resources available
                      1,491
                      1,407
                      1,298

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,293
                      1,196
                      1,094

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      442
                      429
                      403

                      3010
                      New obligations, unexpired accounts
                      198
                      211
                      204

                      3020
                      Outlays (gross)
                      –211
                      –237
                      –246

                      3050
                      Unpaid obligations, end of year
                      429
                      403
                      361

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –22
                      –20
                      –20

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –20
                      –20
                      –20

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      420
                      409
                      383

                      3200
                      Obligated balance, end of year
                      409
                      383
                      341

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      124
                      114
                      102

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      124
                      114
                      102

                      4101
                      Outlays from mandatory balances
                      87
                      123
                      144

                      4110
                      Outlays, gross (total)
                      211
                      237
                      246

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Interest on Federal securities
                      –86
                      –75
                      –67

                      4123
                      Non-Federal sources
                      –14
                      –14
                      –12

                      4123
                      Non-Federal sources
                      –23
                      –22
                      –20

                      4123
                      Non-Federal sources
                      –3
                      –3
                      –3

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –126
                      –114
                      –102

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      4170
                      Outlays, net (mandatory)
                      85
                      123
                      144

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      85
                      123
                      144

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,785
                      1,700
                      1,577

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,700
                      1,577
                      1,433

             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.

             Benefit program:

             Death claims.—Represents payments to designated beneficiaries.

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

             Dividends.—Policyholders participate in the distribution of annual dividends.

             All other.—Classified in this category are payments to policyholders who: (a) hold endowment policies which have matured; (b) have
                purchased total disability income coverage and subsequently become disabled; and (c) are paid interest on dividend credits
                and deposits.

             The following table reflects the decrease in the number of policies and the amounts of insurance in force:
             POLICIES AND INSURANCE IN FORCE

                         2016 actual
                         2017 est.
                         2018 est.

                         Number of policies
                         110,943
                         100,880
                         90,788

                         Insurance in force (dollars in millions)
                         $1,608
                         $1,475
                         $1,340

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

          Object Classification (in millions of dollars)

                      Identification code 036–8455–0–8–701
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      7
                      8
                      8

                      42.0
                      Insurance claims and indemnities
                      138
                      155
                      156

                      43.0
                      Interest and dividends
                      53
                      48
                      40

                      99.9
                      Total new obligations, unexpired accounts
                      198
                      211
                      204

             Departmental Administration

             Federal Funds
             Construction, major projectsFor constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction
                or for the use of the Department of Veterans Affairs, or for any of the purposes set forth in sections 316, 2404, 2406 and
                chapter 81 of title 38, United States Code, not otherwise provided for, including planning, architectural and engineering
                services, construction management services, maintenance or guarantee period services costs associated with equipment guarantees
                provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and
                site acquisition, where the estimated cost of a project is more than the amount set forth in section 8104(a)(3)(A) of title
                38, United States Code, or where funds for a project were made available in a previous major project appropriation,  $512,430,000, of which  $432,430,000 shall remain available until September 30,  2022, and of which  $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 contracting officers who manage specific
                major construction projects, and funds provided for the purchase, security, and maintenance 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 that has not been notified to Congress through the budgetary process or that has not been approved by the Congress
                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  2018, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30,
                 2018; and (2) by the awarding of a construction contract by September 30,  2019: 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: Provided further, That, of the amount made available under this heading,  $117,300,000 for Veterans Health Administration major construction projects shall not be available until the Department of Veterans Affairs—
          (1) enters into an agreement with an appropriate non-Department of Veterans Affairs Federal entity to serve as the design
                and/or construction agent for any Veterans Health Administration major construction project with a Total Estimated Cost of
                $100,000,000 or above by providing full project management services, including management of the project design, acquisition,
                construction, and contract changes, consistent with section 502 of Public Law 114–58; and
          (2) certifies in writing that such an agreement is executed and intended to minimize or prevent subsequent major construction
                project cost overruns and provides a copy of the agreement entered into and any required supplementary information to the
                Committees on Appropriations of both Houses of Congress.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0110–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      1,312
                      679
                      988

                      0002
                      National cemeteries
                      20
                      167
                      183

                      0005
                      Staff offices
                      8
                      8
                      8

                      0799
                      Total direct obligations
                      1,340
                      854
                      1,179

                      0900
                      Total new obligations, unexpired accounts
                      1,340
                      854
                      1,179

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2,145
                      2,064
                      1,738

                      1021
                      Recoveries of prior year unpaid obligations
                      38

                      1050
                      Unobligated balance (total)
                      2,183
                      2,064
                      1,738

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      595
                      528
                      512

                      1121
                      Appropriations transferred from other acct [036–0142]
                      4

                      1121
                      Appropriations transferred from other acct [036–0160]
                      39

                      1121
                      Appropriations transferred from other acct [036–0162]
                      313

                      1121
                      Appropriations transferred from other acct [036–0152]
                      85

                      1121
                      Appropriations transferred from other acct [036–0151]
                      4

                      1121
                      Appropriations transferred from other acct [036–0111]
                      85

                      1121
                      Appropriations transferred from other acct [036–0167]
                      76

                      1121
                      Appropriations transferred from other acct [036–0161]
                      20

                      1160
                      Appropriation, discretionary (total)
                      1,221
                      528
                      512

                      1900
                      Budget authority (total)
                      1,221
                      528
                      512

                      1930
                      Total budgetary resources available
                      3,404
                      2,592
                      2,250

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2,064
                      1,738
                      1,071

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      930
                      880
                      1,020

                      3010
                      New obligations, unexpired accounts
                      1,340
                      854
                      1,179

                      3020
                      Outlays (gross)
                      –1,352
                      –714
                      –847

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –38

                      3050
                      Unpaid obligations, end of year
                      880
                      1,020
                      1,352

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      930
                      880
                      1,020

                      3200
                      Obligated balance, end of year
                      880
                      1,020
                      1,352

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,221
                      528
                      512

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      645
                      4
                      4

                      4011
                      Outlays from discretionary balances
                      707
                      710
                      843

                      4020
                      Outlays, gross (total)
                      1,352
                      714
                      847

                      4180
                      Budget authority, net (total)
                      1,221
                      528
                      512

                      4190
                      Outlays, net (total)
                      1,352
                      714
                      847

             The Construction, Major Projects appropriation funds construction projects costing more than $10 million. Funding is to complete
                a new outpatient clinic for the realignment and closure of a campus project in Livermore, CA, as well as gravesite expansions
                at six national cemeteries in Sacramento, CA; Bushnell, FL; Ellwood, IL; Calverton, NY; Phoenix, AZ; and Bridgeville, PA.
                Additional funds are provided to fund salaries and associated expenses of resident engineers and contracting officers who
                oversee the Department's capital investments and to support advance planning and design activities, and also fund asbestos
                and hazardous waste abatement projects.

             $649 million of funds appropriated in 2016 are not reflected in the available balance in the tables. These funds will become
                available for use once VA meets the specific conditions required by law (P.L. 114–113) and the funds are apportioned.

          Object Classification (in millions of dollars)

                      Identification code 036–0110–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      21.0
                      Travel and transportation of persons
                      3
                      3
                      3

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      25.3
                      Other goods and services from Federal sources
                      39
                      39
                      39

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      2
                      2
                      2

                      32.0
                      Land and structures
                      1,293
                      808
                      1,133

                      99.0
                      Direct obligations
                      1,339
                      854
                      1,179

                      99.0
                      Reimbursable obligations
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      1,340
                      854
                      1,179

             Construction, minor projectsFor constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction
                or for the use of the Department of Veterans Affairs, including planning and assessments of needs which may lead to capital
                investments, architectural and engineering services, maintenance or guarantee period services costs associated with equipment
                guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction
                costs, and site acquisition, or for any of the purposes set forth in sections 316, 2404, 2406 and chapter 81 of title 38,
                United States Code, not otherwise provided for, where the estimated cost of a project is equal to or less than the amount
                set forth in section 8104(a)(3)(A) of title 38, United States Code, $342,570,000, to remain available until September 30, 2022, 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, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0111–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      385
                      600
                      358

                      0002
                      National cemeteries
                      72
                      87
                      90

                      0003
                      Regional offices
                      15
                      47
                      40

                      0004
                      Staff offices
                      18
                      27
                      23

                      0005
                      Choice Act, P.L. 113–146, Sec. 801
                      101
                      116

                      0900
                      Total new obligations, unexpired accounts
                      591
                      877
                      511

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,033
                      673
                      168

                      1010
                      Unobligated balance transfer to other accts [036–0160]
                      –195

                      1021
                      Recoveries of prior year unpaid obligations
                      95

                      1033
                      Recoveries of prior year paid obligations
                      10

                      1050
                      Unobligated balance (total)
                      943
                      673
                      168

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      406
                      372
                      343

                      1120
                      Appropriations transferred to other acct [036–0110]
                      –85

                      1160
                      Appropriation, discretionary (total)
                      321
                      372
                      343

                      1900
                      Budget authority (total)
                      321
                      372
                      343

                      1930
                      Total budgetary resources available
                      1,264
                      1,045
                      511

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      673
                      168

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,087
                      1,000
                      1,414

                      3010
                      New obligations, unexpired accounts
                      591
                      877
                      511

                      3020
                      Outlays (gross)
                      –583
                      –463
                      –451

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –95

                      3050
                      Unpaid obligations, end of year
                      1,000
                      1,414
                      1,474

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,087
                      1,000
                      1,414

                      3200
                      Obligated balance, end of year
                      1,000
                      1,414
                      1,474

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      321
                      372
                      343

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1
                      67
                      62

                      4011
                      Outlays from discretionary balances
                      534
                      358
                      351

                      4020
                      Outlays, gross (total)
                      535
                      425
                      413

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –10

                      Additional offsets against gross budget authority only:

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      10

                      4070
                      Budget authority, net (discretionary)
                      321
                      372
                      343

                      4080
                      Outlays, net (discretionary)
                      525
                      425
                      413

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      48
                      38
                      38

                      4180
                      Budget authority, net (total)
                      321
                      372
                      343

                      4190
                      Outlays, net (total)
                      573
                      463
                      451

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

          Object Classification (in millions of dollars)

                      Identification code 036–0111–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      18
                      18
                      18

                      31.0
                      Equipment
                      1
                      1
                      1

                      32.0
                      Land and structures
                      572
                      858
                      492

                      99.9
                      Total new obligations, unexpired accounts
                      591
                      877
                      511

             Grants for construction of state extended care facilitiesFor grants to assist States to acquire or construct State nursing home and domiciliary facilities and to remodel, modify,
                or alter existing hospital, nursing home, and domiciliary facilities in State homes, for furnishing care to veterans as authorized
                by sections 8131 through 8137 of title 38, United States Code, $90,000,000, to remain available until expended.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0181–0–1–703
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state extended care facilities
                      130
                      106
                      100

                      0900
                      Total new obligations (object class 41.0)
                      130
                      106
                      100

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11
                      23
                      9

                      1021
                      Recoveries of prior year unpaid obligations
                      2
                      2
                      18

                      1050
                      Unobligated balance (total)
                      13
                      25
                      27

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      120
                      90
                      90

                      1121
                      Appropriations transferred from other acct [036–0160]
                      20

                      1160
                      Appropriation, discretionary (total)
                      140
                      90
                      90

                      1930
                      Total budgetary resources available
                      153
                      115
                      117

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      23
                      9
                      17

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      261
                      312
                      323

                      3010
                      New obligations, unexpired accounts
                      130
                      106
                      100

                      3020
                      Outlays (gross)
                      –77
                      –93
                      –109

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2
                      –2
                      –18

                      3050
                      Unpaid obligations, end of year
                      312
                      323
                      296

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      261
                      312
                      323

                      3200
                      Obligated balance, end of year
                      312
                      323
                      296

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      140
                      90
                      90

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      2
                      2

                      4011
                      Outlays from discretionary balances
                      77
                      91
                      107

                      4020
                      Outlays, gross (total)
                      77
                      93
                      109

                      4180
                      Budget authority, net (total)
                      140
                      90
                      90

                      4190
                      Outlays, net (total)
                      77
                      93
                      109

             The Grants for Construction of State Extended Care Facilities program is authorized by sections 8131 through 8137 of title
                38, United States Code. It is a shared program between states and the VA, whereby VA provides 65 percent of the funding for
                new construction of State home facilities, furnishing of domiciliary or nursing home care to veterans, and expansion, remodeling,
                or alteration of existing State home facilities. The State is responsible for providing the remaining 35 percent of funding.

             Grants for construction of veterans cemeteriesFor grants to assist States and tribal organizations in establishing, expanding, or improving veterans cemeteries as authorized
                by section 2408 of title 38, United States Code, $45,000,000, to remain available until expended.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0183–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state veterans cemeteries
                      49
                      45
                      45

                      0900
                      Total new obligations (object class 41.0)
                      49
                      45
                      45

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11
                      9
                      9

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      12
                      9
                      9

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      46
                      45
                      45

                      1930
                      Total budgetary resources available
                      58
                      54
                      54

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      9
                      9
                      9

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      79
                      87
                      68

                      3010
                      New obligations, unexpired accounts
                      49
                      45
                      45

                      3020
                      Outlays (gross)
                      –40
                      –64
                      –44

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      87
                      68
                      69

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      79
                      87
                      68

                      3200
                      Obligated balance, end of year
                      87
                      68
                      69

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      46
                      45
                      45

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      24
                      24

                      4011
                      Outlays from discretionary balances
                      40
                      40
                      20

                      4020
                      Outlays, gross (total)
                      40
                      64
                      44

                      4180
                      Budget authority, net (total)
                      46
                      45
                      45

                      4190
                      Outlays, net (total)
                      40
                      64
                      44

             General administration
             (Including transfer of funds)For necessary operating expenses of the Department of Veterans Affairs, not otherwise provided for, including administrative
                expenses in support of Department-wide capital planning, management and policy activities, uniforms, or allowances therefor;
                not to exceed $25,000 for official reception and representation expenses; hire of passenger motor vehicles; and reimbursement
                of the General Services Administration for security guard services, $346,891,000, of which not to exceed 5 percent shall remain available until September 30, 2019: Provided, That funds provided under this heading may be transferred to "General Operating Expenses, Veterans Benefits Administration".
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0142–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0014
                      General administration
                      326
                      355
                      347

                      0806
                      General administration, reimbursable program
                      391
                      326
                      421

                      0900
                      Total new obligations, unexpired accounts
                      717
                      681
                      768

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      7

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      5
                      3

                      1050
                      Unobligated balance (total)
                      10
                      10

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      337
                      345
                      347

                      1120
                      Appropriations transferred to other acct [036–0110]
                      –4

                      1160
                      Appropriation, discretionary (total)
                      333
                      345
                      347

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      392
                      326
                      421

                      1900
                      Budget authority (total)
                      725
                      671
                      768

                      1930
                      Total budgetary resources available
                      735
                      681
                      768

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –11

                      1941
                      Unexpired unobligated balance, end of year
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      181
                      205
                      74

                      3010
                      New obligations, unexpired accounts
                      717
                      681
                      768

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      11

                      3020
                      Outlays (gross)
                      –674
                      –812
                      –751

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –30

                      3050
                      Unpaid obligations, end of year
                      205
                      74
                      91

                      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
                      180
                      204
                      73

                      3200
                      Obligated balance, end of year
                      204
                      73
                      90

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      725
                      671
                      768

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      532
                      604
                      694

                      4011
                      Outlays from discretionary balances
                      142
                      208
                      57

                      4020
                      Outlays, gross (total)
                      674
                      812
                      751

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –392
                      –326
                      –421

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –392
                      –326
                      –421

                      4180
                      Budget authority, net (total)
                      333
                      345
                      347

                      4190
                      Outlays, net (total)
                      282
                      486
                      330

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

          Object Classification (in millions of dollars)

                      Identification code 036–0142–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      180
                      198
                      203

                      11.5
                      Other personnel compensation
                      3
                      4
                      3

                      11.9
                      Total personnel compensation
                      183
                      202
                      206

                      12.1
                      Civilian personnel benefits
                      63
                      64
                      65

                      21.0
                      Travel and transportation of persons
                      3
                      7
                      6

                      23.1
                      Rent
                      1

                      23.2
                      Rental payments to others
                      5
                      20
                      21

                      23.3
                      Communications, utilities, and miscellaneous charges
                      3
                      8
                      5

                      24.0
                      Printing and reproduction
                      1

                      25.2
                      Other services from non-Federal sources
                      63
                      52
                      41

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      3
                      1
                      2

                      99.0
                      Direct obligations
                      326
                      355
                      347

                      99.0
                      Reimbursable obligations
                      391
                      326
                      421

                      99.9
                      Total new obligations, unexpired accounts
                      717
                      681
                      768

          Employment Summary

                      Identification code 036–0142–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,632
                      1,703
                      1,828

                      2001
                      Reimbursable civilian full-time equivalent employment
                      927
                      941
                      1,188

             Board of Veterans AppealsFor necessary operating expenses of the Board of Veterans Appeals, $155,596,000, of which not to exceed 10 percent shall remain available until September 30, 2019.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1122–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0014
                      Board of Veterans' Appeals
                      110
                      143
                      171

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      3
                      16

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      110
                      156
                      156

                      1930
                      Total budgetary resources available
                      113
                      159
                      172

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3
                      16
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7
                      10
                      7

                      3010
                      New obligations, unexpired accounts
                      110
                      143
                      171

                      3020
                      Outlays (gross)
                      –106
                      –146
                      –151

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      10
                      7
                      27

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      7
                      10
                      7

                      3200
                      Obligated balance, end of year
                      10
                      7
                      27

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      110
                      156
                      156

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      97
                      132
                      132

                      4011
                      Outlays from discretionary balances
                      9
                      14
                      19

                      4020
                      Outlays, gross (total)
                      106
                      146
                      151

                      4180
                      Budget authority, net (total)
                      110
                      156
                      156

                      4190
                      Outlays, net (total)
                      106
                      146
                      151

             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 the agencies of original jurisdiction with the Department of Veterans
                Affairs (VA) Offices. The Board reviews all appeals for entitlement to Veterans' benefits, including claims for service connection,
                increased disability ratings, total disability ratings, pension, insurance benefits, educational benefits, home loan guaranties,
                vocational rehabilitation, dependency and indemnity compensation, and healthcare delivery.

          Object Classification (in millions of dollars)

                      Identification code 036–1122–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      70
                      91
                      110

                      11.5
                      Other personnel compensation
                      2
                      4
                      6

                      11.9
                      Total personnel compensation
                      72
                      95
                      116

                      12.1
                      Civilian personnel benefits
                      22
                      29
                      36

                      23.2
                      Rental payments to others
                      10
                      11
                      9

                      25.2
                      Other services from non-Federal sources
                      6
                      8
                      10

                      99.9
                      Total new obligations, unexpired accounts
                      110
                      143
                      171

          Employment Summary

                      Identification code 036–1122–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      660
                      886
                      1,050

             General operating expenses, Veterans Benefits AdministrationFor necessary operating expenses of the Veterans Benefits Administration, not otherwise provided for, including hire of passenger
                motor vehicles, reimbursement of the General Services Administration for security guard services, and reimbursement of the
                Department of Defense for the cost of overseas employee mail, $2,844,000,000: 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 5 percent shall remain available until September 30,
                2019.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0151–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0010
                      Compensation and pensions
                      2,197
                      2,306
                      2,291

                      0011
                      Education
                      213
                      203
                      201

                      0012
                      Vocational rehabilitation and counseling
                      217
                      331
                      333

                      0013
                      Insurance
                      1
                      1
                      1

                      0014
                      Housing

                      15
                      18

                      0799
                      Total direct obligations
                      2,628
                      2,856
                      2,844

                      0801
                      Compensation and pensions
                      331
                      782
                      796

                      0802
                      Education

                      1
                      1

                      0804
                      Insurance
                      29
                      35
                      33

                      0805
                      Housing
                      139
                      170
                      155

                      0899
                      Total reimbursable obligations
                      499
                      988
                      985

                      0900
                      Total new obligations, unexpired accounts
                      3,127
                      3,844
                      3,829

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      10
                      101
                      89

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      38

                      1050
                      Unobligated balance (total)
                      48
                      101
                      89

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,708
                      2,856
                      2,844

                      1120
                      Appropriations transferred to other acct [036–0110]
                      –4

                      1130
                      Appropriations permanently reduced

                      –12

                      1160
                      Appropriation, discretionary (total)
                      2,704
                      2,844
                      2,844

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      499
                      988
                      988

                      1900
                      Budget authority (total)
                      3,203
                      3,832
                      3,832

                      1930
                      Total budgetary resources available
                      3,251
                      3,933
                      3,921

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –23

                      1941
                      Unexpired unobligated balance, end of year
                      101
                      89
                      92

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      346
                      501
                      626

                      3010
                      New obligations, unexpired accounts
                      3,127
                      3,844
                      3,829

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      36

                      3020
                      Outlays (gross)
                      –2,953
                      –3,719
                      –3,767

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –55

                      3050
                      Unpaid obligations, end of year
                      501
                      626
                      688

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      346
                      501
                      626

                      3200
                      Obligated balance, end of year
                      501
                      626
                      688

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,203
                      3,832
                      3,832

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,645
                      3,240
                      3,263

                      4011
                      Outlays from discretionary balances
                      308
                      479
                      504

                      4020
                      Outlays, gross (total)
                      2,953
                      3,719
                      3,767

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –499
                      –988
                      –988

                      4033
                      Non-Federal sources
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –500
                      –988
                      –988

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4070
                      Budget authority, net (discretionary)
                      2,704
                      2,844
                      2,844

                      4080
                      Outlays, net (discretionary)
                      2,453
                      2,731
                      2,779

                      4180
                      Budget authority, net (total)
                      2,704
                      2,844
                      2,844

                      4190
                      Outlays, net (total)
                      2,453
                      2,731
                      2,779

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–0151–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,394
                      1,414
                      1,481

                      11.5
                      Other personnel compensation
                      117
                      125
                      130

                      11.9
                      Total personnel compensation
                      1,511
                      1,539
                      1,611

                      12.1
                      Civilian personnel benefits
                      505
                      515
                      520

                      13.0
                      Benefits for former personnel
                      1
                      1
                      1

                      21.0
                      Travel and transportation of persons
                      22
                      42
                      32

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.1
                      Rent
                      115
                      125
                      124

                      23.2
                      Rental payments to others
                      18
                      19
                      19

                      23.3
                      Communications, utilities, and miscellaneous charges
                      17
                      18
                      18

                      24.0
                      Printing and reproduction
                      3
                      4
                      4

                      25.2
                      Other services from non-Federal sources
                      415
                      563
                      490

                      26.0
                      Supplies and materials
                      7
                      8
                      7

                      31.0
                      Equipment
                      10
                      18
                      14

                      42.0
                      Insurance claims and indemnities
                      2
                      2
                      2

                      99.0
                      Direct obligations
                      2,628
                      2,856
                      2,844

                      99.0
                      Reimbursable obligations
                      499
                      988
                      985

                      99.9
                      Total new obligations, unexpired accounts
                      3,127
                      3,844
                      3,829

          Employment Summary

                      Identification code 036–0151–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      20,227
                      21,310
                      21,399

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,331
                      1,411
                      1,322

             Office of inspector generalFor necessary expenses of the Office of Inspector General, to include information technology, in carrying out the provisions
                of the Inspector General Act of 1978 (5 U.S.C. App.),  $159,606,000, of which not to exceed 10 percent shall remain available until September 30,  2019.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0170–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0101
                      Office of Inspector General (Direct)
                      128
                      158
                      170

                      0192
                      Total direct program
                      128
                      158
                      170

                      0801
                      Office of Inspector General (Reimbursable)
                      4
                      3

                      0900
                      Total new obligations, unexpired accounts
                      132
                      161
                      170

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      9
                      10

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      137
                      160
                      160

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      3

                      1900
                      Budget authority (total)
                      141
                      163
                      160

                      1930
                      Total budgetary resources available
                      142
                      172
                      170

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      9
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      26
                      17
                      40

                      3010
                      New obligations, unexpired accounts
                      132
                      161
                      170

                      3020
                      Outlays (gross)
                      –138
                      –138
                      –155

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      17
                      40
                      55

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      26
                      17
                      40

                      3200
                      Obligated balance, end of year
                      17
                      40
                      55

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      141
                      163
                      160

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      119
                      123
                      120

                      4011
                      Outlays from discretionary balances
                      19
                      15
                      35

                      4020
                      Outlays, gross (total)
                      138
                      138
                      155

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –4
                      –3

                      4180
                      Budget authority, net (total)
                      137
                      160
                      160

                      4190
                      Outlays, net (total)
                      134
                      135
                      155

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

          Object Classification (in millions of dollars)

                      Identification code 036–0170–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      73
                      85
                      93

                      11.5
                      Other personnel compensation
                      6
                      4
                      6

                      11.9
                      Total personnel compensation
                      79
                      89
                      99

                      12.1
                      Civilian personnel benefits
                      30
                      35
                      38

                      21.0
                      Employee Travel
                      5
                      6
                      6

                      23.1
                      Rental payments to GSA

                      6
                      6

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      2
                      3

                      25.2
                      Other services from non-Federal sources
                      10
                      16
                      14

                      31.0
                      Equipment
                      2
                      4
                      4

                      99.0
                      Direct obligations
                      128
                      158
                      170

                      99.0
                      Reimbursable obligations
                      4
                      3

                      99.9
                      Total new obligations, unexpired accounts
                      132
                      161
                      170

          Employment Summary

                      Identification code 036–0170–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      680
                      760
                      820

                      2001
                      Reimbursable civilian full-time equivalent employment
                      26
                      13

             Information technology systems
             (including transfer of funds)For necessary expenses for information technology systems and telecommunications support, including developmental information
                systems and operational information systems; for pay and associated costs; and for the capital asset acquisition of information
                technology systems, including management and related contractual costs of said acquisitions, including contractual costs associated
                with operations authorized by section 3109 of title 5, United States Code,  $4,055,500,000,  plus reimbursements: Provided, That  $1,230,320,000 shall be for pay and associated costs, of which not to exceed  $35,869,000 shall remain available until September 30,  2019: Provided further, That  $2,466,650,000 shall be for operations and maintenance, of which not to exceed  $172,666,000 shall remain available until September 30,  2019: Provided further, That  $358,530,000 shall be for information technology systems development, and shall remain available until September 30,  2019: Provided further, That amounts made available for information technology systems development 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: Provided further, That amounts made available for salaries and expenses, operations and maintenance, and information technology systems development may be transferred among the three subaccounts after the Secretary of Veterans Affairs submits notice thereof to the Committees on Appropriations of both Houses of Congress: Provided further, That amounts made available for the "Information Technology Systems" account for development may be transferred among projects or to newly defined projects: Provided further, That no project may be increased or decreased by more than  $3,000,000 of cost prior to submitting notice thereof to the Committees on Appropriations of both Houses of Congress.

          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0167–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Development
                      464
                      590
                      359

                      0002
                      Operations and maintenance
                      2,531
                      2,552
                      2,463

                      0003
                      Administrative and salaries
                      1,069
                      1,281
                      1,226

                      0004
                      P.L. 113–146, Sec. 801 - IT Support
                      81
                      139

                      0799
                      Total direct obligations
                      4,145
                      4,562
                      4,048

                      0801
                      Development
                      4

                      0802
                      Operations and maintenance
                      22
                      40
                      40

                      0803
                      Administrative and salaries
                      12
                      13
                      13

                      0899
                      Total reimbursable obligations
                      38
                      53
                      53

                      0900
                      Total new obligations, unexpired accounts
                      4,183
                      4,615
                      4,101

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      463
                      389
                      90

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1

                      161

                      1021
                      Recoveries of prior year unpaid obligations
                      35

                      1050
                      Unobligated balance (total)
                      498
                      389
                      90

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      4,133
                      4,278
                      4,056

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –7
                      –7
                      –8

                      1120
                      Appropriations transferred to other acct [036–0110]
                      –76

                      1130
                      Appropriations permanently reduced

                      –8

                      1160
                      Appropriation, discretionary (total)
                      4,050
                      4,263
                      4,048

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      37
                      53
                      53

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      38
                      53
                      53

                      1900
                      Budget authority (total)
                      4,088
                      4,316
                      4,101

                      1930
                      Total budgetary resources available
                      4,586
                      4,705
                      4,191

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –14

                      1941
                      Unexpired unobligated balance, end of year
                      389
                      90
                      90

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,952
                      2,110
                      2,336

                      3010
                      New obligations, unexpired accounts
                      4,183
                      4,615
                      4,101

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      75

                      3020
                      Outlays (gross)
                      –3,869
                      –4,389
                      –4,266

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –35

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –196

                      3050
                      Unpaid obligations, end of year
                      2,110
                      2,336
                      2,171

                      Uncollected payments:

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

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      4
                      1

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,948
                      2,109
                      2,336

                      3200
                      Obligated balance, end of year
                      2,109
                      2,336
                      2,171

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,088
                      4,316
                      4,101

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,302
                      2,458
                      2,377

                      4011
                      Outlays from discretionary balances
                      1,507
                      1,822
                      1,835

                      4020
                      Outlays, gross (total)
                      3,809
                      4,280
                      4,212

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –41
                      –53
                      –53

                      4033
                      Non-Federal sources
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –42
                      –53
                      –53

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      5

                      4060
                      Additional offsets against budget authority only (total)
                      4

                      4070
                      Budget authority, net (discretionary)
                      4,050
                      4,263
                      4,048

                      4080
                      Outlays, net (discretionary)
                      3,767
                      4,227
                      4,159

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      60
                      109
                      54

                      4180
                      Budget authority, net (total)
                      4,050
                      4,263
                      4,048

                      4190
                      Outlays, net (total)
                      3,827
                      4,336
                      4,213

             The Information Technology (IT) Systems appropriation funds IT services such as systems development and performance, operations
                and maintenance, information security, 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. This account also supports improvements in the Electronic Health Record and modernizations
                to veterans benefits and appeals processing.

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

          Object Classification (in millions of dollars)

                      Identification code 036–0167–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      668
                      724
                      747

                      11.1
                      Full-time permanent - Choice Act, P.L. 113–146, Sec. 801
                      10
                      12

                      11.9
                      Total personnel compensation
                      678
                      736
                      747

                      12.1
                      Civilian personnel benefits
                      219
                      242
                      245

                      12.1
                      Civilian personnel benefits -Choice Act, P.L. 113–146, Sec. 801
                      3
                      4

                      21.0
                      Travel and transportation of persons
                      8
                      11
                      10

                      23.3
                      Communications, utilities, and miscellaneous charges
                      782
                      830
                      813

                      23.3
                      Communications/utilities - Choice Act, P.L. 113–146, Sec. 801
                      20
                      22

                      25.2
                      Other services from non-Federal sources
                      1,653
                      1,917
                      1,554

                      25.2
                      Other services from non-Federal -Choice Act, P.L. 113–146, Sec. 801
                      4
                      51

                      26.0
                      Supplies and materials
                      20
                      22
                      24

                      31.0
                      Equipment
                      708
                      668
                      647

                      31.0
                      Equipment - Choice Act, P.L. 113–146, Sec. 801
                      42
                      47

                      32.0
                      Land and structures
                      6
                      7
                      7

                      32.0
                      Land and structures - Choice Act, P.L. 113–146, Sec. 801
                      2
                      3

                      42.0
                      Insurance claims and indemnities

                      2
                      1

                      99.0
                      Direct obligations
                      4,145
                      4,562
                      4,048

                      99.0
                      Reimbursable obligations
                      38
                      53
                      53

                      99.9
                      Total new obligations, unexpired accounts
                      4,183
                      4,615
                      4,101

          Employment Summary

                      Identification code 036–0167–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      7,314
                      7,802
                      7,795

                      2001
                      Reimbursable civilian full-time equivalent employment
                      73
                      104
                      104

             National cemetery administrationFor necessary expenses of the National Cemetery Administration for operations and maintenance, not otherwise provided for,
                including uniforms or allowances therefor; cemeterial expenses as authorized by law; purchase of one passenger motor vehicle
                for use in cemeterial operations; hire of passenger motor vehicles; and repair, alteration or improvement of facilities under
                the jurisdiction of the National Cemetery Administration,  $306,193,000,  of which not to exceed 10 percent shall remain available until September 30,  2019.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year

                      1
                      1

                      Receipts:

                      Current law:

                      1130
                      Gifts and Donations, National Cemetery Gift Fund
                      1

                      2000
                      Total: Balances and receipts
                      1
                      1
                      1

                      5099
                      Balance, end of year
                      1
                      1
                      1

          Program and Financing (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0201
                      Administrative expenses
                      269
                      292
                      307

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      4
                      3
                      2

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      2
                      5

                      1050
                      Unobligated balance (total)
                      6
                      8
                      2

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      271
                      286
                      306

                      1930
                      Total budgetary resources available
                      277
                      294
                      308

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –5

                      1941
                      Unexpired unobligated balance, end of year
                      3
                      2
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      73
                      65
                      78

                      3010
                      New obligations, unexpired accounts
                      269
                      292
                      307

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      2

                      3020
                      Outlays (gross)
                      –275
                      –279
                      –298

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –4

                      3050
                      Unpaid obligations, end of year
                      65
                      78
                      87

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      73
                      65
                      78

                      3200
                      Obligated balance, end of year
                      65
                      78
                      87

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      271
                      286
                      306

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      221
                      221
                      238

                      4011
                      Outlays from discretionary balances
                      54
                      58
                      60

                      4020
                      Outlays, gross (total)
                      275
                      279
                      298

                      4180
                      Budget authority, net (total)
                      271
                      286
                      306

                      4190
                      Outlays, net (total)
                      275
                      279
                      298

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      106
                      112
                      114

                      11.3
                      Other than full-time permanent
                      5
                      5
                      5

                      11.9
                      Total personnel compensation
                      111
                      117
                      119

                      12.1
                      Civilian personnel benefits
                      40
                      42
                      43

                      21.0
                      Travel and transportation of persons
                      3
                      4
                      3

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.1
                      Rent
                      3
                      4
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      9
                      7
                      7

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      76
                      89
                      101

                      26.0
                      Supplies and materials
                      12
                      11
                      12

                      31.0
                      Equipment
                      9
                      11
                      11

                      32.0
                      Land and structures
                      3
                      3
                      3

                      99.9
                      Total new obligations, unexpired accounts
                      269
                      292
                      307

          Employment Summary

                      Identification code 036–0129–0–1–705
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,814
                      1,851
                      1,881

             Supply Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4537–0–4–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program-COGS-Merchandizing
                      453
                      320
                      320

                      0802
                      Reimbursable program-Other-Operations
                      239
                      345
                      345

                      0803
                      Reimbursable program-COGS-Printing and publications
                      10
                      20
                      20

                      0804
                      Reimbursable program-Other
                      56
                      437
                      437

                      0805
                      Reimbursable program-Equipment-Procurement services and distribution
                      540
                      978
                      978

                      0900
                      Total new obligations, unexpired accounts
                      1,298
                      2,100
                      2,100

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      161
                      227
                      227

                      1021
                      Recoveries of prior year unpaid obligations
                      89

                      1050
                      Unobligated balance (total)
                      250
                      227
                      227

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,403
                      2,100
                      2,100

                      1801
                      Change in uncollected payments, Federal sources
                      –128

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,275
                      2,100
                      2,100

                      1930
                      Total budgetary resources available
                      1,525
                      2,327
                      2,327

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      227
                      227
                      227

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,406
                      1,229
                      1,873

                      3010
                      New obligations, unexpired accounts
                      1,298
                      2,100
                      2,100

                      3020
                      Outlays (gross)
                      –1,386
                      –1,456
                      –2,100

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –89

                      3050
                      Unpaid obligations, end of year
                      1,229
                      1,873
                      1,873

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1,416
                      –1,288
                      –1,288

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      128

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1,288
                      –1,288
                      –1,288

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –10
                      –59
                      585

                      3200
                      Obligated balance, end of year
                      –59
                      585
                      585

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,275
                      2,100
                      2,100

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1,386
                      1,456
                      2,100

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1,279
                      –2,100
                      –2,100

                      4123
                      Non-Federal sources
                      –124

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,403
                      –2,100
                      –2,100

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      128

                      4170
                      Outlays, net (mandatory)
                      –17
                      –644

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –17
                      –644

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

          Object Classification (in millions of dollars)

                      Identification code 036–4537–0–4–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      102
                      111
                      111

                      12.1
                      Civilian personnel benefits
                      32
                      35
                      35

                      21.0
                      Travel and transportation of persons
                      9
                      7
                      7

                      23.1
                      Rental payments to GSA
                      6
                      6
                      6

                      23.3
                      Communications, utilities, and miscellaneous charges
                      6
                      6
                      6

                      24.0
                      Printing and reproduction
                      10
                      20
                      20

                      25.2
                      Other services from non-Federal sources
                      228
                      437
                      437

                      26.0
                      Supplies and materials
                      417
                      500
                      500

                      31.0
                      Equipment
                      488
                      978
                      978

                      99.9
                      Total new obligations, unexpired accounts
                      1,298
                      2,100
                      2,100

          Employment Summary

                      Identification code 036–4537–0–4–705
                      2016 actual
                      2017 est.
                      2018 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,045
                      1,150
                      1,150

             Franchise Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4539–0–4–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Franchise Fund (Reimbursable)
                      820
                      892
                      900

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      137
                      157
                      157

                      1021
                      Recoveries of prior year unpaid obligations
                      95

                      1050
                      Unobligated balance (total)
                      232
                      157
                      157

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      738
                      892
                      900

                      1701
                      Change in uncollected payments, Federal sources
                      7

                      1750
                      Spending auth from offsetting collections, disc (total)
                      745
                      892
                      900

                      1930
                      Total budgetary resources available
                      977
                      1,049
                      1,057

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      157
                      157
                      157

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      314
                      289
                      237

                      3010
                      New obligations, unexpired accounts
                      820
                      892
                      900

                      3020
                      Outlays (gross)
                      –750
                      –944
                      –898

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –95

                      3050
                      Unpaid obligations, end of year
                      289
                      237
                      239

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –210
                      –217
                      –217

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –7

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –217
                      –217
                      –217

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      104
                      72
                      20

                      3200
                      Obligated balance, end of year
                      72
                      20
                      22

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      745
                      892
                      900

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      299
                      669
                      675

                      4011
                      Outlays from discretionary balances
                      451
                      275
                      223

                      4020
                      Outlays, gross (total)
                      750
                      944
                      898

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –738
                      –892
                      –900

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –7

                      4080
                      Outlays, net (discretionary)
                      12
                      52
                      –2

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      12
                      52
                      –2

             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 billings of about $907 million and employ 1,754 in 2018. The Franchise Fund
                concept is intended to increase competition for government administrative services, resulting in lower costs and higher quality.

          Object Classification (in millions of dollars)

                      Identification code 036–4539–0–4–705
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      143
                      166
                      166

                      12.1
                      Civilian personnel benefits
                      1
                      1
                      1

                      21.0
                      Travel and transportation of persons
                      2
                      3
                      3

                      23.3
                      Communications, utilities, and miscellaneous charges
                      99
                      110
                      110

                      24.0
                      Printing and reproduction
                      7
                      6
                      6

                      25.2
                      Other services from non-Federal sources
                      529
                      566
                      574

                      26.0
                      Supplies and materials
                      5
                      4
                      4

                      31.0
                      Equipment
                      30
                      31
                      31

                      32.0
                      Land and structures
                      4
                      5
                      5

                      99.9
                      Total new obligations, unexpired accounts
                      820
                      892
                      900

          Employment Summary

                      Identification code 036–4539–0–4–705
                      2016 actual
                      2017 est.
                      2018 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,397
                      1,628
                      1,754

             ADMINISTRATIVE PROVISIONS

             Administrative provisions'

          (including transfer of funds)SEC. 201. Any appropriation for fiscal year 2018 for "Compensation and Pensions", "Readjustment Benefits", and "Veterans Insurance and Indemnities" may be transferred as
          necessary to any other of the mentioned appropriations: Provided, That, before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on Appropriations of both Houses of Congress .'

          (including transfer of funds)SEC. 202. Amounts made available for the Department of Veterans Affairs for fiscal year 2018, in this or any other Act, under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", and
          "Medical Facilities" accounts may be transferred among the accounts: Provided, That any transfers among the "Medical Services", "Medical Community Care", and "Medical Support and Compliance" accounts
          of 1 percent or less of the total amount appropriated to the account in this or any other Act may take place subject to notification
          from the Secretary of Veterans Affairs to the Committees on Appropriations of both Houses of Congress of the amount and purpose
          of the transfer: Provided further, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on Appropriations
             of both Houses of Congress.SEC. 203. Appropriations available in this title for salaries and expenses shall be available for services authorized by section 3109
          of title 5, United States Code; hire of passenger motor vehicles; lease of a facility or land or both; and uniforms or allowances
          therefore, as authorized by sections 5901 through 5902 of title 5, United States Code.SEC. 204. No appropriations in this title (except the appropriations for "Construction, Major Projects", and "Construction, Minor Projects")
          shall be available for the purchase of any site for or toward the construction of any new hospital or home.SEC. 205. No appropriations in this title shall be available for hospitalization or examination of any persons (except beneficiaries
          entitled to such hospitalization or examination under the laws providing such benefits to veterans, and persons receiving
          such treatment under sections 7901 through 7904 of title 5, United States Code, or the Robert T. Stafford Disaster Relief
          and Emergency Assistance Act (42 U.S.C. 5121 et seq.)), unless reimbursement of the cost of such hospitalization or examination
          is made to the "Medical Services" account at such rates as may be fixed by the Secretary of Veterans Affairs.SEC. 206. Appropriations available in this title for "Compensation and Pensions", "Readjustment Benefits", and "Veterans Insurance and
          Indemnities" shall be available for payment of prior year accrued obligations required to be recorded by law against the corresponding
          prior year accounts within the last quarter of fiscal year 2017.SEC. 207. Appropriations available in this title shall be available to pay prior year obligations of corresponding prior year appropriations
          accounts resulting from sections 3328(a), 3334, and 3712(a) of title 31, United States Code, except that if such obligations
          are from trust fund accounts they shall be payable only from "Compensation and Pensions".'

          (including transfer of funds)SEC. 208. Notwithstanding any other provision of law, during fiscal year 2018, the Secretary of Veterans Affairs shall, from the National Service Life Insurance Fund under section 1920 of title 38, United
          States Code, the Veterans' Special Life Insurance Fund under section 1923 of title 38, United States Code, and the United
          States Government Life Insurance Fund under section 1955 of title 38, United States Code, reimburse the "General Operating
          Expenses, Veterans Benefits Administration" and "Information Technology Systems" accounts for the cost of administration of
          the insurance programs financed through those accounts: Provided, That reimbursement shall be made only from the surplus earnings accumulated in such an insurance program during fiscal year
          2018 that are available for dividends in that program after claims have been paid and actuarially determined reserves have been
          set aside: Provided further, That if the cost of administration of such an insurance program exceeds the amount of surplus earnings accumulated in that
          program, reimbursement shall be made only to the extent of such surplus earnings: Provided further, That the Secretary shall determine the cost of administration for fiscal year 2018 which is properly allocable to the provision of each such insurance program and to the provision of any total disability
          income insurance included in that insurance program.SEC. 209. Amounts deducted from enhanced-use lease proceeds to reimburse an account for expenses incurred by that account during a prior
          fiscal year for providing enhanced-use lease services, may be obligated during the fiscal year in which the proceeds are received.'

          (including transfer of funds)SEC. 210. Funds available in this title or funds for salaries and other administrative expenses shall also be available to reimburse
          the Office of Resolution Management , the Office of Employment Discrimination Complaint Adjudication , the Office of Accountability Review, the Central Whistleblower Office, the Office of Diversity and Inclusion, and the Office
             of the Executive Director of Accountability and Whistleblower Protection for all services provided at rates which will recover actual costs but not to exceed $47,668,000 for the Office of Resolution
          Management , $3,932,000 for the Office of Employment Discrimination Complaint Adjudication, $10,057,000 for the Office of Accountability Review, $6,646,000 for the Central Whistleblower Office, $2,973,000 for the
             Office of Diversity and Inclusion, and $917,000 for the Office of the Executive Director of Accountability and Whistleblower
             Protection: Provided, That payments may be made in advance for services to be furnished based on estimated costs: Provided further, That amounts received shall be credited to the "General Administration" and "Information Technology Systems" accounts for
          use by the office that provided the service.SEC. 211. No funds of the Department of Veterans Affairs shall be available for hospital care, nursing home care, or medical services
          provided to any person under chapter 17 of title 38, United States Code, for a non-service-connected disability described
          in section 1729(a)(2) of such title, unless that person has disclosed to the Secretary of Veterans Affairs, in such form as
          the Secretary may require, current, accurate third-party reimbursement information for purposes of section 1729 of such title:
          Provided, That the Secretary may recover, in the same manner as any other debt due the United States, the reasonable charges for such
          care or services from any person who does not make such disclosure as required: Provided further, That any amounts so recovered for care or services provided in a prior fiscal year may be obligated by the Secretary during
          the fiscal year in which amounts are received.'

          (including transfer of funds)SEC. 212. Notwithstanding any other provision of law, proceeds or revenues derived from enhanced-use leasing activities (including disposal)
          may be deposited into the "Construction, Major Projects" and "Construction, Minor Projects" accounts and be used for construction
          (including site acquisition and disposition), alterations, and improvements of any medical facility under the jurisdiction
          or for the use of the Department of Veterans Affairs. Such sums as realized are in addition to the amount provided for in
          "Construction, Major Projects" and "Construction, Minor Projects".SEC. 213. Amounts made available under "Medical Services" are available—
          (1) for furnishing recreational facilities, supplies, and equipment; and
          (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
             in the Department.
          '

          (including transfer of funds)SEC. 214. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          may be transferred to the "Medical Services" and "Medical Community Care" accounts to remain available until expended for
          the purposes of these accounts.SEC. 215. The Secretary of Veterans Affairs may enter into agreements with Federally Qualified Health Centers in the State of Alaska
          and Indian tribes and tribal organizations which are party to the Alaska Native Health Compact with the Indian Health Service,
          to provide healthcare, including behavioral health and dental care, to veterans in rural Alaska. The Secretary shall require
          participating veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary.
          The term "rural Alaska" shall mean those lands which are not within the boundaries of the municipality of Anchorage or the
          Fairbanks North Star Borough.'

          (including transfer of funds)SEC. 216. Such sums as may be deposited to the Department of Veterans Affairs Capital Asset Fund pursuant to section 8118 of title 38,
          United States Code, may be transferred to the "Construction, Major Projects" and "Construction, Minor Projects" accounts,
          to remain available until expended for the purposes of these accounts.'

          '

          (including transfer of funds)SEC. 217. Amounts made available under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical
          Facilities", "General Operating Expenses, Veterans Benefits Administration", "Board of Veterans Appeals", "General Administration", and "National Cemetery Administration" accounts for fiscal year 2018 may be transferred to or from the "Information Technology Systems" account: Provided,  That, before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on Appropriations of both Houses of Congress .'

          (including transfer of funds)SEC. 218. Of the amounts appropriated to the Department of Veterans Affairs for fiscal year  2018 for "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical Facilities", "Construction,
          Minor Projects", and "Information Technology Systems", up to  $297,137,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
          Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
          111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
          as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417;
          122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
          of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
          the Committees on Appropriations of both Houses of Congress: Provided further, That section 222 of title II of division A of Public Law 114–223 is repealed.'

          (including transfer of funds)SEC. 219. Of the amounts appropriated to the Department of Veterans Affairs which become available on October 1,  2018, for "Medical Services", "Medical Community Care", "Medical Support and Compliance", and "Medical Facilities", up to  $306,378,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
          Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
          111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
          as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417;
          122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
          of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
          the Committees on Appropriations of both Houses of Congress.'

          (including transfer of funds)SEC. 220. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          for healthcare provided at facilities designated as combined Federal medical facilities as described by section 706 of the
          Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500) shall also be available:
          (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
          by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 3571); and (2)
          for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
          Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500): Provided, That, notwithstanding section 1704(b)(3) of the National Defense Authorization Act for Fiscal Year 2010 (Public
             Law 111–84; 123 Stat. 2573), amounts transferred to the Joint Department of Defense-Department of Veterans Affairs Medical
             Facility Demonstration Fund shall remain available until expended.'

          (including transfer of funds)SEC. 221. Of the amounts available in this title for "Medical Services", "Medical Community Care", "Medical Support and Compliance",
          and "Medical Facilities", a minimum of $15,000,000 shall be transferred to the DOD-VA Health Care Sharing Incentive Fund,
          as authorized by section 8111(d) of title 38, United States Code, to remain available until expended, for any purpose authorized
          by section 8111 of title 38, United States Code.'

          (including transfer of funds)SEC. 222. The Secretary of Veterans Affairs, upon determination that such action is necessary to address needs of the Veterans Health
          Administration, may transfer to the "Medical Services" account any discretionary appropriations made available for fiscal
          year 2018 in this title  or any discretionary unobligated balances within the Department of Veterans Affairs, including those appropriated for fiscal
          year 2018, that were provided in advance by appropriations Acts: Provided, That transfers shall be made only with the approval of the Office of Management and Budget: Provided further, That the transfer authority provided in this section is in addition to any other transfer authority provided by law: Provided further, That no amounts may be transferred from amounts that were designated by Congress as an emergency requirement pursuant to
          a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further, That such authority to transfer may not be used unless for higher priority items, based on emergent healthcare requirements,
          than those for which originally appropriated and in no case where the item for which funds are requested has been denied by
          Congress: Provided further, That, upon determination that all or part of the funds transferred from an appropriation are not necessary, such amounts
          may be transferred back to that appropriation and shall be available for the same purposes as originally appropriated: Provided further, That before a transfer may take place, the Secretary of Veterans Affairs shall request from the Committees on Appropriations
          of both Houses of Congress the authority to make the transfer and receive approval of that request.'

          (including transfer of funds)SEC. 223. Amounts made available for the Department of Veterans Affairs for fiscal year 2018, under the "Board of Veterans Appeals" and the "General Operating Expenses, Veterans Benefits Administration" accounts may
          be transferred between such accounts: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall  submit notice thereof to the Committees on Appropriations of both Houses of Congress .'

          '

          '

          SEC. 224. (a) Notwithstanding any other provision of law, the amounts appropriated or otherwise made available to the Department of Veterans
          Affairs for the "Medical Services" account may be used to provide—
          (1) fertility counseling and treatment using assisted reproductive technology to a covered veteran or the spouse of a covered
             veteran; or

          (2) adoption reimbursement to a covered veteran.
          (b) In this section:
             (1) The term "service-connected" has the meaning given such term in section 101 of title 38, United States Code.
             (2) The term "covered veteran" means a veteran, as such term is defined in section 101 of title 38, United States Code, who has
                a service-connected disability that results in the inability of the veteran to procreate without the use of fertility treatment.

             (3) The term "assisted reproductive technology" means benefits relating to reproductive assistance provided to a member of the
                Armed Forces who incurs a serious injury or illness on active duty pursuant to section 1074(c)(4)(A) of title 10, United States
                Code, as described in the memorandum on the subject of "Policy for Assisted Reproductive Services for the Benefit of Seriously
                or Severely Ill/Injured (Category II or III) Active Duty Service Members" issued by the Assistant Secretary of Defense for
                Health Affairs on April 3, 2012, and the guidance issued to implement such policy, including any limitations on the amount
                of such benefits available to such a member.

             (4) The term "adoption reimbursement" means reimbursement for the adoption-related expenses for an adoption that is finalized
                after the date of the enactment of this Act under the same terms as apply under the adoption reimbursement program of the
                Department of Defense, as authorized in Department of Defense Instruction 1341.09, including the reimbursement limits and
                requirements set forth in such instruction.

          (c) Amounts made available for the purposes specified in subsection (a) of this section are subject to the requirements for funds
             contained in section 508 of division H of the Consolidated Appropriations Act, 2016 (Public Law 114–113).
          SEC. 225.  The 6th proviso under the heading "Department of Veterans Affairs—Veterans Health Administration—Medical Services" in title
                II of division J of the Consolidated Appropriations Act, 2016 (Public Law 114–113) shall not apply to the unexpired balances
                of the funds made available under such heading by such Act. '

          (INCLUDING TRANSFER OF FUNDS)SEC. 226.   Upon determination by the Secretary of Veterans Affairs that such action is necessary for providing health care, benefits
                and other services, the Secretary may transfer amounts made available to the Department of Veterans Affairs for fiscal year
                2018 by this Act between any discretionary appropriations accounts for fiscal year 2018: Provided, That amounts so transferred
                shall be merged with the account to which transferred: Provided further, That the total amount the Secretary may transfer
                under this section may not exceed two percent of the total discretionary appropriations made available to the Department for
                fiscal year 2018 by this Act: Provided further, That a transfer of funds between the "Medical Services", "Medical Community
                Care", "Medical Support and Compliance", and "Medical Facilities" accounts shall not be counted toward the two percent limitation
                in the previous proviso: Provided further, That the transfer authority provided by this section may be exercised only to support
                activities in an appropriations account that have higher priority than those undertaken in the appropriations account from
                which the budget authority is transferred, as determined by the Secretary: Provided further, That such transfer authority
                may not be used to provide budget authority for an activity that the Secretary lacks the authority to carry out: Provided
                further, That the transfer authority provided in this section is in addition to any other transfer authority provided by law. (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)
             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2016 actual
                      2017 est.
                      2018 est.

                      Offsetting receipts from the public:

                      036–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified
                      4
                      11
                      13

                      036–247300
                      Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                      153
                      147
                      129

                      036–273330
                      Housing Downward Reestimates
                      312
                      1,702

                      036–275110
                      Native American Veteran Housing Loans, Negative Subsidies
                      1
                      2
                      2

                      036–275510
                      Housing Negative Subsidies

                      89
                      117

                      036–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                      39
                      40
                      40

                      General Fund Offsetting receipts from the public
                      509
                      1,991
                      301

                      Intragovernmental payments:

                      036–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                      –4
                      –5
                      –5

                      General Fund Intragovernmental payments
                      –4
                      –5
                      –5

             TITLE IV—GENERAL PROVISIONS

             general provisionsSEC. 501. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless
          expressly so provided herein.SEC. 502. None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to the
          Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance
          with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 503. Unless stated otherwise, all reports and notifications required by this Act shall be submitted to the Subcommittee on Military
          Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the House of Representatives
          and the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations
          of the Senate.SEC. 504. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
          States Government except pursuant to a transfer made by, or transfer authority provided in, this or any other appropriations
          Act.SEC. 505. None of the funds made available in this Act may be used for a project or program named for an individual serving as a Member,
          Delegate, or Resident Commissioner of the United States House of Representatives.SEC. 506. (a) None of the funds made available in this Act may be used to maintain or establish a computer network unless such network blocks
          the viewing, downloading, and exchanging of pornography.
          (b) Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement
             agency or any other entity carrying out criminal investigations, prosecution, or adjudication activities.
          SEC. 507. None of the funds made available in this Act may be used by an agency of the executive branch to pay for first-class travel
          by an employee of the agency in contravention of sections 301–10.122 through 301–10.124 of title 41, Code of Federal Regulations.SEC. 508. None of the funds made available in this Act may be used to execute a contract for goods or services, including construction
          services, where the contractor has not complied with Executive Order No. 12989.SEC. 509. (a) In General.—None of the funds appropriated or otherwise made available to the Department of Defense in this Act may be used to construct,
          renovate, or expand any facility in the United States, its territories, or possessions to house any individual detained at
          United States Naval Station, Guantnamo Bay, Cuba, for the purposes of detention or imprisonment in the custody or under the
          control of the Department of Defense.
          (b) The prohibition in subsection (a) shall not apply to any modification of facilities at United States Naval Station, Guantnamo
             Bay, Cuba.

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

          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)