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



   
      
      
         DEPARTMENT OF VETERANS AFFAIRS                                                                                           
            
         
      
      
   
   
      DEPARTMENT OF VETERANS AFFAIRS                                                                                           
         
      
         Veterans Health Administration                                                                                           
            
         Federal Funds
         Medical servicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
            of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
            care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
            bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States
            Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for
            caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the
            Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111â163; 124 Stat. 1174; 38 U.S.C. 7681 note), and
            hospital care and medical services authorized by section 1787 of title 38, United States Code;  $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 036â0160â0â1â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
                  â3,503
                  â3,322
                  â3,271
               
               
                  2172
                  Medical Services
                  
                  
                  
               
               
                  2172
                  Medical Services
                  
                  
                  
               
               
                  2174
                  Medical Services
                  1,400
                  134
                  
               
               
                  2174
                  Medical Services
                  
                  7,246
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â2,103
                  4,259
                  â3,057
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â2,103
                  4,259
                  â3,057
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1,723
                  9,305
                  9,525
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â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. 111â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. 113â146, Hires
                  1,270
                  713
                  
               
               
                  0023
                  P.L. 113â146, Sec. 301
                  13
                  17
                  32
               
               
                  0024
                  P.L. 113â146, Supplies/Equipment
                  16
                  23
                  
               
               
                  0025
                  P.L. 113â146, Mobile Clinic Video
                  11
                  3
                  
               
               
                  0026
                  P.L. 113â146, Activations
                  41
                  
                  
               
               
                  0029
                  P.L. 113â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. 113â146, Hires
                  1
                  
                  
               
               
                  0114
                  P.L. 113â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 [036â0111]
                  195
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0162]
                  330
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [036â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 [036â0169]
                  â196
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [036â0165]
                  â15
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0110]
                  â39
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0181]
                  â20
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  3,485
                  2,456
                  2,999
               
               
                  1121
                  Appropriations transferred from other acct [036â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 [036â0165]
                  
                  â15
                  â15
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  
                  â186
                  â199
               
               
                  1174
                  Advance appropriations permanently reduced
                  â1,400
                  â134
                  
               
               
                  1174
                  Advance appropriations permanently reduced
                  
                  â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
                  â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
                  â868
                  
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  54,216
                  47,800
                  50,541
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  957
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â52,453
                  â48,401
                  â48,326
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â237
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â773
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  7,931
                  7,330
                  9,545
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â6
                  â9
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  â3
                  â3
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â9
                  â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
                  â65
                  â50
                  â40
               
               
                  4033
                  Non-Federal sources
                  â244
                  â100
                  â110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â309
                  â150
                  â150
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  â3
                  â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
                  â3
                  â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 113â146, provided $5 billion
            in mandatory funding to increase veterans' access to health care by hiring more physicians and staff and improving VA's physical
            infrastructure. It also provided $10 billion in mandatory funding through 2017 to establish a temporary program ("Veterans
            Choice Program") 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 115â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).â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.â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 114â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 113â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.â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.â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.â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.â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.â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.â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.â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.â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.â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.â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 111â163, authorized VA to provide assistance and support services for Caregivers of
            eligible veterans. This program provides a wide range of services for primary caregivers to include: a monthly personal caregiver
            stipend, respite care, access to mental health services, beneficiary travel, and health care benefits through the existing
            CHAMPVA Program.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.â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 113â146, Veterans Choice Act, Section 801.â The Veterans Access, Choice, and Accountability Act of 2014 (Public Law 113â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 036â0160â0â1â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. 113â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. 113â146, Sec. 801
                  22
                  12
                  
               
               
                  11.5
                  Other personnel compensation
                  1,926
                  2,045
                  2,216
               
               
                  11.5
                  Other personnel compensation - P.L. 113â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. 113â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. 113â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. 113â146, Sec. 801
                  22
                  21
                  32
               
               
                  26.0
                  Supplies & Materials
                  10,639
                  11,275
                  12,228
               
               
                  26.0
                  Supplies & Materials - P.L. 113â146, Sec. 801
                  15
                  23
                  
               
               
                  31.0
                  Equipment
                  1,272
                  1,466
                  1,222
               
               
                  31.0
                  Equipment - P.L. 113â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. 113â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 036â0160â0â1â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 036â0140â0â1â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 [036â0169]
                  
                  â21
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â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 [036â0169]
                  
                  
                  â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)
                  
                  â6,403
                  â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 036â0140â0â1â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 036â0152â0â1â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. 113â146, Activations
                  5
                  
                  
               
               
                  0026
                  P.L. 113â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 [036â0160]
                  â9
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0162]
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  126
                  104
                  69
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  100
                  
                  284
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â27
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0110]
                  â85
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0169]
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â11
                  
                  284
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  6,144
                  6,524
                  6,655
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  
                  â26
                  â28
               
               
                  1174
                  Advance appropriations permanently reduced
                  â100
                  â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
                  â61
                  
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  6,068
                  6,526
                  6,995
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  40
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,898
                  â6,360
                  â6,790
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â57
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  883
                  1,049
                  1,254
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â13
                  â19
                  â19
               
               
                  4033
                  Non-Federal sources
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â23
                  â19
                  â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 113â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 036â0152â0â1â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. 113â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. 113â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. 113â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 036â0152â0â1â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 036â0165â0â1â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 [097â0130]
                  15
                  15
                  15
               
               
                  1121
                  Appropriations transferred from VA account [036â0160]
                  15
                  
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â30
                  â40
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  
                  â25
                  15
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from VA account [036â0160]
                  
                  15
                  15
               
               
                  1900
                  Budget authority (total)
                  
                  â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)
                  â67
                  â8
                  â16
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â7
                  â7
                  â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
                  
                  â10
                  30
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  67
                  8
                  16
               
               
                  4180
                  Budget authority, net (total)
                  
                  â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 107â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 036â0165â0â1â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 036â0165â0â1â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 036â0162â0â1â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. 113â146, Activations
                  2
                  
                  
               
               
                  0026
                  P.L. 113â146, Leases
                  169
                  24
                  
               
               
                  0028
                  P.L. 113â146, Non-Recurring Maintenance
                  4
                  
                  
               
               
                  0029
                  P.L. 113â146, Sec. 301
                  
                  12
                  4
               
               
                  0030
                  P.L. 113â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. 113â146, Activations
                  1
                  
                  
               
               
                  0125
                  P.L. 113â146, Leases
                  33
                  
                  
               
               
                  0126
                  P.L. 113â146, Legionella
                  31
                  93
                  
               
               
                  0127
                  P.L. 113â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 [036â0160]
                  â330
                  
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0152]
                  â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 [036â0169]
                  â37
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0110]
                  â313
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â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 [036â0169]
                  
                  â35
                  â37
               
               
                  1174
                  Advance appropriations permanently reduced
                  â250
                  â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
                  â171
                  
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  5,478
                  5,439
                  6,504
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  241
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,256
                  â5,500
                  â6,257
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â46
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â177
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,996
                  2,935
                  3,182
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â10
                  â10
                  â10
               
               
                  4033
                  Non-Federal sources
                  â39
                  â7
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â49
                  â17
                  â17
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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
                  â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 114â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 113â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 036â0162â0â1â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. 113â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. 113â146, Sec. 801
                  5
                  12
                  4
               
               
                  26.0
                  Supplies & Materials
                  310
                  318
                  327
               
               
                  26.0
                  Supplies & Materials - P.L. 113â146, Sec. 801
                  1
                  
                  
               
               
                  31.0
                  Equipment
                  104
                  68
                  110
               
               
                  31.0
                  Equipment - P.L. 113â146, Sec. 801
                  1
                  
                  
               
               
                  32.0
                  Lands & Structures
                  981
                  1,208
                  2,159
               
               
                  32.0
                  Lands & Structures - P.L. 113â146, Sec. 801
                  568
                  103
                  
               
               
                  44.0
                  P.L. 113â146, Non Section 801 - Prior Year Recoveries
                  16
                  
                  
               
               
                  44.0
                  P.L. 113â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 036â0162â0â1â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 036â0161â0â1â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 [036â0110]
                  â20
                  
                  
               
               
                  1130
                  Appropriations permanently reduced
                  
                  â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)
                  â620
                  â685
                  â677
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â35
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â15
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  247
                  284
                  287
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â4
                  â4
                  â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
                  â22
                  â24
                  â24
               
               
                  4033
                  Non-Federal sources
                  â15
                  â16
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â37
                  â40
                  â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 111â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.âSupports preclinical research to understand life processes from a molecular, genomic, and physiological level in regard
            to diseases affecting veterans.
         
         Clinical science.â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.âSupports studies to identify and promote effective and efficient strategies to improve the delivery of health care to veterans.
         
         Rehabilitation.â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 036â0161â0â1â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 036â0161â0â1â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 036â0169â0â1â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 [036â0160]
                  â10
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0152]
                  â1
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0162]
                  â2
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0162]
                  37
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0152]
                  27
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  196
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0167]
                  7
                  7
                  8
               
               
                  1121
                  Appropriations transferred from other acct [097â0130]
                  120
                  120
                  116
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  18
                  16
                  16
               
               
                  1121
                  Appropriations transferred from other acct [036â0140]
                  
                  21
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  392
                  164
                  140
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0140]
                  
                  
                  26
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0152]
                  
                  26
                  28
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  
                  186
                  199
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â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
                  â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)
                  â396
                  â418
                  â443
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â7
                  â8
                  â15
               
               
                  4033
                  Non-Federal sources
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â8
                  â9
                  â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 111â84,
            the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
            James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 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 036â0169â0â1â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 036â0169â0â1â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 036â5287â0â2â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 [036â0160]
                  â3,485
                  â2,456
                  â2,999
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â18
                  â16
                  â16
               
               
                  1120
                  Appropriations transferred to other acct [036â0140]
                  
                  â850
                  â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 036â4014â0â3â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)
                  â445
                  â462
                  â481
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  48
                  36
                  23
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â5
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â6
                  â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
                  
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â441
                  â457
                  â476
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â441
                  â458
                  â477
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  â1
                  â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.â Operations will be financed from current revenues.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â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 036â4014â0â3â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 036â0172â0â1â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
                  â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)
                  â2,517
                  â2,517
                  â1,900
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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 113â146, provided $10 billion
            in mandatory funding through 2017 to establish a temporary program ("Veterans Choice Program") improving veterans' access
            to health care by allowing eligible veterans who meet certain wait-time or distance standards to use eligible health care
            providers outside the VA system. The law directed that this funding be deposited in the Veterans Choice Fund. 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 114â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 115â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 036â0172â0â1â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 036â0172â0â1â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 036â0172â4â1â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)
                  
                  
                  â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 036â0172â4â1â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 036â0172â4â1â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 036â8180â0â7â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
                  â23
                  â24
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  9
                  17
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â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)
                  â22
                  â23
                  â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 102â54 authorizes compensation work
            therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund. (38 U.S.C. chs. 83
            and 85.)
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â705
                  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 114â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 104â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 036â0102â0â1â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)
                  â85,959
                  â84,181
                  â84,173
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â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
                  
                  
                  â3,225
               
               
                  
                  Outlays
                  
                  
                  â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 113â235) and prevents
            our Nation's veterans from being adversely affected by budget delays.
         
         This appropriation provides for the payment of compensation, pension, and burial benefits to veterans and survivors.
         Compensation is paid to veterans for disabilities incurred in or aggravated during active military service. Dependency and
            Indemnity Compensation is paid to survivors of servicepersons or veterans whose death occurred while on active duty or as
            a result of service-connected disabilities. Compensation and vocational rehabilitation is provided to the children of Vietnam
            veterans who were born with certain birth defects. The Secretary may pay a clothing allowance to each veteran who uses a prescribed
            medication for a service-connected skin condition or wears a prosthetic or orthopedic appliance (including a wheelchair) which,
            in the judgment of the Secretary, tends to damage or tear the clothing of such veteran.
         
         Miscellaneous benefits provided for are:
         (a) payments for claims made pursuant to the provision of the World War Adjusted Compensation Act of 1924, as amended;
         (b) a special allowance (38 U.S.C. 1312) to dependents of certain veterans who died after December 31, 1956, but who were
            not fully and currently insured under the Social Security Act; and
         
         (c) payments authorized by the Equal Access to Justice Act.
         The appropriation also provides for a program to allow VA to perform income matches for certain compensation recipients.
         In accordance with Public Law 97â377, the Reinstated Entitlement Program for Survivors (REPS) program restores Social Security
            benefits to certain surviving spouses or children of veterans who died of service-connected causes.
         
         Legislation is proposed to provide a cost-of-living adjustment comparable to the annual social security increase to recipients
            of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
            made on January 1, 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 036â0102â4â1â701
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  COLA Round Down
                  
                  
                  â20
               
               
                  0102
                  Individual Unemployability (IU) Program Modernization
                  
                  
                  â3,205
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  
                  
                  â3,225
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  
                  
                  â3,225
               
               
                  1900
                  Budget authority (total)
                  
                  
                  â3,225
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â3,225
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â3,225
               
               
                  3020
                  Outlays (gross)
                  
                  
                  3,225
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â3,225
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â3,225
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â3,225
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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.â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 108â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.â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 036â0137â0â1â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)
                  â14,792
                  â14,726
                  â14,872
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  183
                  245
                  536
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â298
                  â302
                  â302
               
               
                  4123
                  Non-Federal sources
                  â244
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â542
                  â302
                  â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
                  
                  
                  â42
               
               
                  
                  Outlays
                  
                  
                  â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 113â235) and prevents
            our Nation's Veterans from being adversely affected by budget delays.
         
         This appropriation finances educational assistance allowances for certain servicemembers, veterans, and for eligible dependents
            of those: (a) veterans who died from service-connected causes or have a total and permanent rated service-connected disability;
            and (b) servicemembers who were captured or missing in action. In addition, certain disabled veterans are provided with vocational
            rehabilitation, specially adapted housing grants, and automobile grants with the associated approved adaptive equipment. Voluntary
            contributions by eligible servicemembers and matching contributions provided by the Department of Defense are included in
            the Post-Vietnam Era Veterans Education Account.
         
         The Post 9â11 GI Bill (Chapter 33).âPublic Law 110â252 greatly expanded education benefits beginning on August 1, 2009. Based on length of active duty service
            and training rate, trainees may be entitled to benefits including: tuition and fees, housing allowance, books and supplies
            stipend, kickers, and Yellow Ribbon matching payments. Certain active duty members of the Armed Forces may transfer benefits
            to a spouse or children.
         
         All volunteer force educational assistance (Montgomery GI Bill).âPublic Law 98â525, enacted October 19, 1984, established two new educational programs: an assistance program for veterans
            who enter active duty during the period beginning July 1, 1985; and an assistance program for certain members of the Selected
            Reserve. Public Law 108â375 established a program to provide educational assistance to members of the reserve components called
            or ordered to active service in response to a war or national emergency declared by the President or the Congress, in recognition
            of the sacrifices that those members make in answering the call to duty. The Readjustment Benefit appropriation pays the basic
            benefit allowance for veterans, except for certain Post-Vietnam Era Veterans Education participants who transferred to the
            Montgomery GI Bill program. Supplementary educational assistance, Post-Vietnam Era Veterans Education converters, reservists,
            and the National Call to Service Program are financed by payments from Department of Defense.
         
         Survivors and Dependents Educational Assistance (Chapter 35).âBenefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected
            disability is rated permanent and total. In addition, dependents of servicemembers missing in action or interred by a hostile
            foreign government for more than 90 days are also eligible. The following table provides a comparison of trainees and costs
            for the Dependents Educational Assistance.
         
         The Veterans Retraining Assistance Program.âEstablished under Public Law 112â56, is a program that, from July 1, 2012 through March 31, 2014, provides up to 12 months
            of retraining assistance to veterans at least 35 years of age but not more than 60 years of age, who are unemployed, received
            an honorable discharge and have no eligibility remaining for other education benefits. Veterans participating in this program
            would receive monthly payments equal to the three-year payment rate under the Montgomery GI Bill (MGIB) chapter 30.
         
         The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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).â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.â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.âUnder the Veterans Benefits Act of 2010, (Public Law 111â275), VA may provide grants of up to $200,000 per fiscal year to
            individuals or entities for the development of specially adapted housing assistive technologies and limits to $1 million the
            aggregate amount of such grants VA may award in any fiscal year.
         
         Automobile Grants and Adaptive Equipment.â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 111â275) and will continue to
            increase based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.âPublic Law 106â398, enacted October 30, 2000, allows the military services to pay up to 100 percent of tuition and expenses
            charged by a school for servicemembers. If a service department pays less than 100 percent, a servicemember eligible for the
            Montgomery GI Bill Active-duty (MGIB) or the Post 9â11 GI Bill (Chapter 33) can elect to receive VA benefits for all or a
            portion of the remaining expenses. Public Law 108â454 established a program that provides availability of education benefits
            for payment for national admissions exams and national exams for credit at institutions of higher education.
         
         The National Exams.â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.âUnder Public Law 106â419, veterans and other eligible persons may receive up to $2,000 to pay fees required for civilian
            occupational licensing and certification examinations needed to enter, maintain, or advance in employment in a vocation or
            profession, effective March 1, 2001.
         
         National Call to Service.â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.â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.â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.âReporting fees are paid to education and training institutions to help defray the costs of certifying education enrollment
            for veterans enrolled in training during a calendar year.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â0â1â702
                  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 036â0137â4â1â702
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0102
                  VA Cap for Flight Training at Public Schools
                  
                  
                  â42
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  â42
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  
                  
                  â42
               
               
                  1900
                  Budget authority (total)
                  
                  
                  â42
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â42
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â42
               
               
                  3020
                  Outlays (gross)
                  
                  
                  42
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â42
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â42
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â42
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â42
               
               
                  
                     
                  
               
            
         
      
      
         Rounding Down of Certain Cost-of-Living Adjustments.â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. 108â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.â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 036â0120â0â1â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)
                  â83
                  â115
                  â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
                  â6
                  â6
                  â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 114â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         The insurance business line administers six life insurance programs, including two trust funds, two public enterprise funds,
            a trust revolving fund, and Veterans' Mortgage Life Insurance (VMLI), and supervises four additional programs for the benefit
            of servicepersons, veterans, and their beneficiaries through contracts with a commercial company. All programs are operated
            on a commercial basis, to the extent possible, consistent with all applicable statutes. The insurance appropriation is the
            supplemental funding mechanism for the following Government life insurance activities: National Service Life Insurance (NSLI);
            Service-Disabled Veterans Insurance Fund (S-DVI); and Veterans' Mortgage Life Insurance.
         
         National Service Life Insurance.â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.â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.â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 036â0120â0â1â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 036â1121â0â1â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 110â329), to make payments to eligible persons who served in the Philippines during World War II. Payments were
            subsequently authorized by Congress in the American Recovery and Reinvestment Act of 2009 (Public Law 111â5). Original funding
            of $198,000,000 was supplemented by a transfer of $67,000,000 authorized by Public Law 111â212 that remains available until
            expended. Payments to citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.
         
      
         Service-disabled Veterans Insurance Fund                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4012â0â3â701
                  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)
                  â151
                  â178
                  â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
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  151
                  178
                  151
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â44
                  â73
                  â86
               
               
                  4123
                  Non-Federal sources
                  â4
                  â5
                  â5
               
               
                  4123
                  Non-Federal sources
                  â62
                  â67
                  â69
               
               
                  4123
                  Non-Federal sources
                  â21
                  â21
                  â22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â131
                  â166
                  â182
               
               
                  4170
                  Outlays, net (mandatory)
                  20
                  12
                  â31
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  20
                  12
                  â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.âRepresents payments to designated beneficiaries.
         
         All other.âRepresents payments to policyholders who surrender their policies for their cash value and hold endowment policies which
            have matured.
         
         Capital investment.âA policyholder may borrow up to 94 percent of the value of his or her policy.
         
         Administration.â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.â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.â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 036â4012â0â3â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 036â4010â0â3â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)
                  â34
                  â34
                  â29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  28
                  24
                  21
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â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
                  â1
                  
                  
               
               
                  4121
                  Interest on Federal securities
                  â7
                  â5
                  â4
               
               
                  4123
                  Non-Federal sources
                  
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â8
                  â7
                  â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         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.âRepresents payments to designated beneficiaries.
         
         Dividends.âPolicyholders participate in the distribution of annual dividends.
         
         All other.â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.â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.âOperations are financed from premiums collected from policyholders and interest on investments. Excess earnings of the fund
            are distributed to the policyholders in the form of an annual dividend.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4010â0â3â701
                  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 036â4009â0â3â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)
                  â787
                  â796
                  â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
                  â787
                  â796
                  â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 036â1119â0â1â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
                  â3
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1,126
                  1,082
                  563
               
               
                  3020
                  Outlays (gross)
                  â1,126
                  â1,082
                  â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 036â1119â0â1â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
                  â25.58
                  â23.58
                  â26.49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  1.71
                  â22.92
                  â25.58
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Acquired Direct Loans
                  
                  
                  1
               
               
                  133004
                  Vendee Direct Loans
                  
                  â89
                  â117
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  
                  â89
                  â116
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Acquired Direct Loans
                  
                  
                  1
               
               
                  134004
                  Vendee Direct Loans
                  
                  â89
                  â117
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  
                  â89
                  â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
                  â1,624
                  
               
               
                  235002
                  Guaranteed Loan Sale SecuritiesâVendee
                  â24
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  235999
                  Total guaranteed loan reestimates
                  162
                  â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.â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.âEstablished as a pilot project by the Veterans Benefits Improvement Act of 1998, Public Law 105â368, this program does not
            require any new loan subsidy funding. The program has originated no new loans since 2009. The program was canceled in 2012.
            The existing loan will continue to be serviced within the program's financing account.
         
         WORKLOAD [In thousands]
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 036â1119â0â1â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 036â4127â0â3â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
                  â88
                  â60
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  6
                  
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  57
                  731
                  859
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â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
                  â26
                  â60
                  â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)
                  â37
                  â724
                  â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
                  â36
                  â11
                  â1
               
               
                  4122
                  Interest on uninvested funds
                  â6
                  
                  
               
               
                  4123
                  Interest and principal received on loans
                  â66
                  â45
                  â70
               
               
                  4123
                  Cash sale of properties
                  
                  â4
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â108
                  â60
                  â74
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â18
                  671
                  785
               
               
                  4170
                  Outlays, net (mandatory)
                  â71
                  664
                  783
               
               
                  4180
                  Budget authority, net (total)
                  â18
                  671
                  785
               
               
                  4190
                  Outlays, net (total)
                  â71
                  664
                  783
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â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
                  â39
                  â19
                  â25
               
               
                  1263
                  Write-offs for default: Direct loans
                  â1
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  377
                  743
                  1,170
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â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 036â4129â0â3â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)
                  â2,883
                  â4,810
                  â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
                  â927
                  â872
                  â383
               
               
                  4120
                  Recoveries from DLFA
                  â9
                  â266
                  â456
               
               
                  4122
                  Interest on uninvested funds
                  â213
                  â20
                  â22
               
               
                  4123
                  Funding fees
                  â2,039
                  â1,921
                  â1,974
               
               
                  4123
                  Cash sale of properties
                  â1,502
                  â1,436
                  â2,507
               
               
                  4123
                  Redemption of Properties/Other income and receivables
                  â12
                  
                  
               
               
                  4123
                  Transferred Collections to the U.S. Treasury
                  32
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,670
                  â4,515
                  â5,342
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  8
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â1,787
                  295
                  â511
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â1,787
                  295
                  â511
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â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
                  â116,581
                  â48,968
                  â56,720
               
               
                  
                  Adjustments:
               
               
                  2262
                  Terminations for default that result in acquisition of property
                  â1,589
                  â1,601
                  â2,790
               
               
                  2263
                  Terminations for default that result in claim payments
                  â782
                  â997
                  â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 036â4129â0â3â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 036â4025â0â3â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
                  â1
                  â2
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  â1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  â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
                  â10
                  â8
                  â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)
                  â1
                  â4
                  â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
                  â1
                  â1
                  â1
               
               
                  4123
                  Sale of homes, cash
                  â1
                  â1
                  â1
               
               
                  4123
                  Interest on loans
                  â1
                  
                  
               
               
                  4123
                  Interest collection on Veteran liability debts
                  â3
                  â3
                  â2
               
               
                  4123
                  Principal collection on Veteran liability debts
                  â7
                  â6
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â13
                  â11
                  â7
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  â1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â11
                  â8
                  â6
               
               
                  4170
                  Outlays, net (mandatory)
                  â12
                  â7
                  â6
               
               
                  4180
                  Budget authority, net (total)
                  â11
                  â8
                  â6
               
               
                  4190
                  Outlays, net (total)
                  â12
                  â7
                  â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 036â4025â0â3â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
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  3
                  2
                  1
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â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
                  â66
                  â36
                  â19
               
               
                  2262
                  Adjustments: Terminations for default that result in acquisition of property
                  â1
                  â1
                  â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
                  â1
                  â6
                  â4
               
               
                  2364
                  Other adjustments, net
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  23
                  17
                  13
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â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 (-)
                  â26
                  â31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1699
                  Value of assets related to direct loans
                  16
                  â19
               
               
                  1701
                  Defaulted guaranteed loans, gross
                  22
                  23
               
               
                  1703
                  Allowance for estimated uncollectible loans and interest (-)
                  â1
                  â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 036â4025â0â3â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 036â1120â0â1â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)
                  â3
                  â3
                  â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 036â1120â0â1â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
                  â18.08
                  â18.62
                  â20.22
               
               
                  132003
                  Vocational Rehabilitation
                  1.05
                  1.43
                  1.26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â8.51
                  â13.61
                  â14.85
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  Native American Direct Loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â1
                  â2
                  â2
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Native American Direct Loans
                  â1
                  â2
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â1
                  â2
                  â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 109â233.
         
         The Vocational Rehabilitation Loan Program provides temporary loans to cover the costs of subsistence, tuition, books, supplies,
            and equipment in conjunction with service-connected disability benefits provided to veterans participating in VA's Vocational
            Rehabilitation and Counseling Program as authorized by chapter 31 of title 38, United States Code. Repayment of these loans
            is made in monthly installments, without interest, through deductions from future payments of compensation, pension, subsistence
            allowance, educational assistance allowance, or retired pay.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  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 036â4130â0â3â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
                  â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
                  â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
                  â1
                  â8
                  â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)
                  â5
                  â14
                  â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
                  â1
                  â1
                  
               
               
                  4123
                  Non-federal sources - Repayments and prepayments of principal
                  â4
                  â5
                  â6
               
               
                  4123
                  Non-Federal sources - Interest received on loans
                  â1
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â6
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  
                  4
                  6
               
               
                  4170
                  Outlays, net (mandatory)
                  â1
                  5
                  6
               
               
                  4180
                  Budget authority, net (total)
                  
                  4
                  6
               
               
                  4190
                  Outlays, net (total)
                  â1
                  5
                  6
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â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
                  â3
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  60
                  64
                  68
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â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 036â4258â0â3â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)
                  â1
                  â1
                  â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
                  â1
                  â1
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â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
                  â95
                  â95
                  â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 036â4258â0â3â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 036â4112â0â3â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
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  2
                  3
                  3
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2
                  3
                  3
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â2
                  â3
                  â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)
                  â2
                  â3
                  â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
                  â2
                  â3
                  â3
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â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
                  â2
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  2
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â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 036â8133â0â7â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 94â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 99â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 036â8132â0â7â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
                  â257
                  â208
                  â175
               
               
                  2103
                  National Service Life Insurance Fund
                  â564
                  â567
                  â506
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â821
                  â775
                  â681
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â821
                  â775
                  â681
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  3,400
                  2,833
                  2,326
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â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)
                  â941
                  â926
                  â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
                  â26
                  â72
                  â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         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 036â8132â0â7â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 [029â25â8132â0]
                  â941
                  â926
                  â826
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â941
                  â926
                  â826
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â941
                  â926
                  â826
               
               
                  
                  Surplus or deficit::
               
               
                  3110
                  Excluding interest
                  â846
                  â799
                  â719
               
               
                  3120
                  Interest
                  188
                  153
                  129
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  â658
                  â646
                  â590
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total change in fund balance
                  â658
                  â646
                  â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 036â8132â0â7â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 036â8150â0â7â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
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  3
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â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)
                  â2
                  â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         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 036â8150â0â7â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 [029â25â8150â0]
                  â2
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â2
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â2
                  â2
                  
               
               
                  
                  Surplus or deficit::
               
               
                  3110
                  Excluding interest
                  â2
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  â2
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total change in fund balance
                  â2
                  â2
                  
               
               
                  
                  Unexpended balance, end of year::
               
               
                  4100
                  Uninvested balance (net), end of year
                  
                  â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 036â8150â0â7â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 036â8455â0â8â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
                  â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)
                  â211
                  â237
                  â246
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  429
                  403
                  361
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â22
                  â20
                  â20
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â20
                  â20
                  â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
                  â86
                  â75
                  â67
               
               
                  4123
                  Non-Federal sources
                  â14
                  â14
                  â12
               
               
                  4123
                  Non-Federal sources
                  â23
                  â22
                  â20
               
               
                  4123
                  Non-Federal sources
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â126
                  â114
                  â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         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.âRepresents payments to designated beneficiaries.
         
         Cash surrenders.âA policyholder may terminate his or her insurance by cashing in the policy for its cash value.
         
         Dividends.âPolicyholders participate in the distribution of annual dividends.
         
         All other.â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.âPayments from this fund are financed primarily from premium receipts and interest on investments.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8455â0â8â701
                  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 Affairsâ
      (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 114â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 036â0110â0â1â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 [036â0142]
                  4
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  39
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0162]
                  313
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0152]
                  85
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0151]
                  4
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0111]
                  85
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0167]
                  76
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â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)
                  â1,352
                  â714
                  â847
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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. 114â113) and the funds are apportioned.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0110â0â1â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 036â0111â0â1â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. 113â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 [036â0160]
                  â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 [036â0110]
                  â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)
                  â583
                  â463
                  â451
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â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 036â0111â0â1â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 036â0181â0â1â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 [036â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)
                  â77
                  â93
                  â109
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â2
                  â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 036â0183â0â1â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)
                  â40
                  â64
                  â44
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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 036â0142â0â1â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 [036â0110]
                  â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
                  â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)
                  â674
                  â812
                  â751
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â30
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  205
                  74
                  91
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â392
                  â326
                  â421
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â392
                  â326
                  â421
               
               
                  4180
                  Budget authority, net (total)
                  333
                  345
                  347
               
               
                  4190
                  Outlays, net (total)
                  282
                  486
                  330
               
               
                  
                     
                  
               
            
         
      
      
         General Administration.âIncludes departmental executive direction, departmental support offices and the General Counsel. The Pershing Hall Revolving
            Fund was created to operate and manage Pershing Hall, an asset of the United States, located in Paris, France. All operating
            expenses for Pershing Hall are borne by the revolving fund and all receipts generated by the operation of Pershing Hall are
            deposited in the revolving fund.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0142â0â1â705
                  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 036â0142â0â1â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 036â1122â0â1â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)
                  â106
                  â146
                  â151
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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. Â§ 7101(a) is to conduct hearings and consider and dispose of appeals properly before the Board in a timely manner. The Board's
            goal is to issue quality decisions in compliance with the requirements of the law, including the precedential decisions of
            the United States Court of Appeals for Veterans Claims (CAVC) and other federal courts. The Board makes final decisions on
            behalf of the Secretary on appeals from decisions of 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 036â1122â0â1â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 036â1122â0â1â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 036â0151â0â1â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 [036â0110]
                  â4
                  
                  
               
               
                  1130
                  Appropriations permanently reduced
                  
                  â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
                  â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)
                  â2,953
                  â3,719
                  â3,767
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â499
                  â988
                  â988
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â500
                  â988
                  â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.â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.âReflects FTE treated as reimbursements in all years and the effects of Credit Reform, per P.L. 101â508.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â705
                  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 036â0151â0â1â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 036â0170â0â1â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
                  â1
                  â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)
                  â138
                  â138
                  â155
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â4
                  â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 036â0170â0â1â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 036â0170â0â1â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 036â0167â0â1â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. 113â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 [036â0169]
                  â7
                  â7
                  â8
               
               
                  1120
                  Appropriations transferred to other acct [036â0110]
                  â76
                  
                  
               
               
                  1130
                  Appropriations permanently reduced
                  
                  â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
                  â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)
                  â3,869
                  â4,389
                  â4,266
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â35
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â196
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,110
                  2,336
                  2,171
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â1
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  4
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â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
                  â41
                  â53
                  â53
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â42
                  â53
                  â53
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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.â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.â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 036â0167â0â1â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. 113â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. 113â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. 113â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. 113â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. 113â146, Sec. 801
                  42
                  47
                  
               
               
                  32.0
                  Land and structures
                  6
                  7
                  7
               
               
                  32.0
                  Land and structures - Choice Act, P.L. 113â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 036â0167â0â1â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 036â0129â0â1â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 036â0129â0â1â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
                  â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)
                  â275
                  â279
                  â298
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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 036â0129â0â1â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 036â0129â0â1â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 036â4537â0â4â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
                  â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)
                  â1,386
                  â1,456
                  â2,100
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â89
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,229
                  1,873
                  1,873
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1,416
                  â1,288
                  â1,288
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  128
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,288
                  â1,288
                  â1,288
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â10
                  â59
                  585
               
               
                  3200
                  Obligated balance, end of year
                  â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
                  â1,279
                  â2,100
                  â2,100
               
               
                  4123
                  Non-Federal sources
                  â124
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,403
                  â2,100
                  â2,100
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  128
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â17
                  â644
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â17
                  â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 036â4537â0â4â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 036â4537â0â4â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 036â4539â0â4â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)
                  â750
                  â944
                  â898
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â95
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  289
                  237
                  239
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â210
                  â217
                  â217
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â217
                  â217
                  â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
                  â738
                  â892
                  â900
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â7
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  12
                  52
                  â2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  12
                  52
                  â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
            109â114, permanent status was conferred upon the VA Franchise Fund. VA Enterprise Centers are the lines of business within
            the VA Franchise Fund and are expected to have 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 036â4539â0â4â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 036â4539â0â4â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 availableâ
      (1) for furnishing recreational facilities, supplies, and equipment; and
      (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
         in the Department.
      '
      			
      (including transfer of funds)SEC. 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
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress: Provided further, That section 222 of title II of division A of Public Law 114â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
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress.'
      			
      (including transfer of funds)SEC. 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 110â417; 122 Stat. 4500) shall also be available:
      (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
      by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84; 123 Stat. 3571); and (2)
      for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
      Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500): Provided, That, notwithstanding section 1704(b)(3) of the National Defense Authorization Act for Fiscal Year 2010 (Public
         Law 111â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 provideâ
      (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 114â113).
      SEC. 225.  The 6th proviso under the heading "Department of Veterans AffairsâVeterans Health AdministrationâMedical Services" in title
            II of division J of the Consolidated Appropriations Act, 2016 (Public Law 114â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:
               
               
                  036â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  4
                  11
                  13
               
               
                  036â247300
                  Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                  153
                  147
                  129
               
               
                  036â273330
                  Housing Downward Reestimates
                  312
                  1,702
                  
               
               
                  036â275110
                  Native American Veteran Housing Loans, Negative Subsidies
                  1
                  2
                  2
               
               
                  036â275510
                  Housing Negative Subsidies
                  
                  89
                  117
               
               
                  036â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:
               
               
                  036â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  â4
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  â4
                  â5
                  â5
               
               
                  
                     
                  
               
            
         
      
      
          
      
         TITLE IVâ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 301â10.122 through 301â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.âNone of the funds appropriated or otherwise made available to the Department of Defense in this Act may be used to construct,
      renovate, or expand any facility in the United States, its territories, or possessions to house any individual detained at
      United States Naval Station, Guantnamo Bay, Cuba, for the purposes of detention or imprisonment in the custody or under the
      control of the Department of Defense.
      (b) The prohibition in subsection (a) shall not apply to any modification of facilities at United States Naval Station, Guantnamo
         Bay, Cuba.
      
      (c) An individual described in this subsection is any individual who, as of June 24, 2009, is located at United States Naval Station,
         Guantnamo Bay, Cuba, and whoâ
         (1) is not a citizen of the United States or a member of the Armed Forces of the United States; and
         (2) isâ
            (A) in the custody or under the effective control of the Department of Defense; or
            (B) otherwise under detention at United States Naval Station, Guantnamo Bay, Cuba.
         
      
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017.)