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

             <h1>DEPARTMENT OF VETERANS AFFAIRS

             </h1>

          DEPARTMENT OF VETERANS AFFAIRS

             Veterans Health Administration

             Federal Funds
             Medical servicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
                of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
                care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
                bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States
                Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for
                caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the
                Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note), monthly assistance allowances authorized by section 322(d) of title 38, United States Code, grants authorized by section 521A
                   of title 38, United States Code, and administrative expenses necessary to carry out sections 322(d) and 521A of title 38,
                   United States Code, and hospital care and medical services authorized by section 1787 of title 38, United States Code; $63,167,774,000, plus reimbursements, shall become available on October 1, 2019, and shall remain available until September 30, 2020: Provided, That not to exceed 5 percent of such amount shall remain available until September 30, 2021: 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.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      0100
                      Balance, start of year
                      1,723
                      7,868
                      8,082

                      0198
                      Reconciliation adjustment
                      –1,398

                      0199
                      Balance, start of year
                      325
                      7,868
                      8,082

                      Receipts:

                      Current law:

                      1130
                      Pharmaceutical Co-payments, MCCF
                      539
                      456
                      438

                      1130
                      Medical Care Collections Fund, Third Party Prescription Claims
                      105
                      104
                      105

                      1130
                      Enhanced-use Lease Proceeds, MCCF
                      1
                      1
                      2

                      1130
                      Fee Basis 3rd Party MCCF
                      44
                      236
                      251

                      1130
                      First Party Collections, MCCF
                      187
                      204
                      204

                      1130
                      Third Party Collections, MCCF
                      2,558
                      2,201
                      2,386

                      1130
                      Parking Fees, MCCF
                      4
                      4
                      4

                      1130
                      Compensated Work Therapy, MCCF
                      66
                      66
                      66

                      1130
                      MCCF, Long-term Care Copayments
                      2
                      2
                      3

                      1140
                      Payments from Compensation and Pension, MCCF
                      2
                      2
                      2

                      1199
                      Total current law receipts
                      3,508
                      3,276
                      3,461

                      1999
                      Total receipts
                      3,508
                      3,276
                      3,461

                      2000
                      Total: Balances and receipts
                      3,833
                      11,144
                      11,543

                      Appropriations:

                      Current law:

                      2101
                      Medical Care Collections Fund
                      –3,562
                      –3,276
                      –3,461

                      2172
                      Medical Services

                      2172
                      Medical Services

                      2172
                      Medical Services

                      2174
                      Medical Services
                      7,380

                      2199
                      Total current law appropriations
                      4,035
                      –3,062
                      –3,179

                      2999
                      Total appropriations
                      4,035
                      –3,062
                      –3,179

                      5099
                      Balance, end of year
                      7,868
                      8,082
                      8,364

          Program and Financing (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Outpatient care
                      16,974
                      19,202
                      20,429

                      0002
                      Inpatient care
                      7,223
                      7,677
                      9,630

                      0004
                      Mental health care
                      5,700
                      5,940
                      6,664

                      0005
                      Long-term care
                      3,347
                      3,530
                      6,630

                      0006
                      Pharmacy
                      6,444
                      6,740
                      6,784

                      0007
                      Prosthetics care
                      3,157
                      3,556
                      3,842

                      0008
                      Dental care
                      653
                      716
                      1,002

                      0009
                      Rehabilitation
                      660
                      677
                      716

                      0011
                      Readjustment Counseling
                      206
                      200
                      223

                      0012
                      Caregivers (Title I) P.L. 111–163
                      458
                      482
                      492

                      0013
                      Prior-Year Recoveries
                      147

                      0015
                      CHAMPVA (VA Portion)

                      1,764

                      0022
                      P.L. 113–146, Hires
                      719

                      0023
                      P.L. 113–146, Sec. 301
                      27
                      29
                      39

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

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

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

                      0031
                      State Home Programs

                      1,309

                      0032
                      Camp Lejeune, Veterans Families

                      1

                      0091
                      Total operating expenses
                      45,742
                      48,749
                      59,525

                      0101
                      Outpatient care
                      989
                      1,062
                      925

                      0102
                      Inpatient care
                      361
                      388
                      337

                      0103
                      Mental health care
                      67
                      72
                      63

                      0104
                      Long-term care
                      104
                      112
                      97

                      0105
                      Pharmacy
                      24
                      26
                      22

                      0106
                      Prosthetics care

                      27

                      0107
                      Dental care
                      42
                      45
                      39

                      0108
                      Rehabilitation
                      19
                      20
                      18

                      0109
                      Readjustment Counseling
                      2
                      2
                      2

                      0114
                      P.L. 113–146, Supplies/Equipment
                      20

                      0191
                      Total Capital Investment
                      1,628
                      1,727
                      1,530

                      0799
                      Total direct obligations
                      47,370
                      50,476
                      61,055

                      0801
                      Medical Services (Reimbursable)
                      121
                      111
                      133

                      0900
                      Total new obligations, unexpired accounts
                      47,491
                      50,587
                      61,188

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,540
                      2,055
                      53

                      1011
                      Unobligated balance transfer from other acct [036–0140]

                      1,000

                      1020
                      Adjustment of unobligated bal brought forward, Oct 1
                      223

                      1021
                      Recoveries of prior year unpaid obligations
                      137

                      1033
                      Recoveries of prior year paid obligations
                      12

                      1050
                      Unobligated balance (total)
                      1,912
                      2,055
                      1,053

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,129
                      1,102

                      1121
                      Appropriations transferred from other acct [036–5287]
                      2,293
                      3,004
                      3,443

                      1160
                      Appropriation, discretionary (total)
                      3,422
                      4,106
                      3,443

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      51,673
                      44,582
                      49,161

                      1172
                      Advance appropriations transferred to other accounts [036–0165]
                      –15
                      –15
                      –15

                      1172
                      Advance appropriations transferred to other accounts [036–0169]
                      –202
                      –199
                      –228

                      1172
                      Advance appropriations transferred to other accounts [036–0162]

                      –39

                      1173
                      Advance appropriations transferred from other accounts [036–0169]
                      16

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

                      8,385

                      1174
                      Advance appropriations permanently reduced
                      –7,380

                      1180
                      Advanced appropriation, discretionary  (total)
                      44,092
                      44,368
                      57,264

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      118
                      109
                      130

                      1701
                      Change in uncollected payments, Federal sources
                      2
                      2
                      3

                      1750
                      Spending auth from offsetting collections, disc (total)
                      120
                      111
                      133

                      1900
                      Budget authority (total)
                      47,634
                      48,585
                      60,840

                      1930
                      Total budgetary resources available
                      49,546
                      50,640
                      61,893

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2,055
                      53
                      705

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7,932
                      6,969
                      9,541

                      3010
                      New obligations, unexpired accounts
                      47,491
                      50,587
                      61,188

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      690

                      3020
                      Outlays (gross)
                      –48,368
                      –48,015
                      –60,277

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –137

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –639

                      3050
                      Unpaid obligations, end of year
                      6,969
                      9,541
                      10,452

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –6
                      –5
                      –7

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –2
                      –2
                      –3

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –5
                      –7
                      –10

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      7,926
                      6,964
                      9,534

                      3200
                      Obligated balance, end of year
                      6,964
                      9,534
                      10,442

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      47,634
                      48,585
                      60,840

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      40,346
                      41,927
                      54,284

                      4011
                      Outlays from discretionary balances
                      7,220
                      5,673
                      5,993

                      4020
                      Outlays, gross (total)
                      47,566
                      47,600
                      60,277

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –51
                      –40
                      –40

                      4033
                      Non-Federal sources
                      –297
                      –69
                      –90

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –348
                      –109
                      –130

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –2
                      –2
                      –3

                      4052
                      Offsetting collections credited to expired accounts
                      218

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      12

                      4060
                      Additional offsets against budget authority only (total)
                      228
                      –2
                      –3

                      4070
                      Budget authority, net (discretionary)
                      47,514
                      48,474
                      60,707

                      4080
                      Outlays, net (discretionary)
                      47,218
                      47,491
                      60,147

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      802
                      415

                      4180
                      Budget authority, net (total)
                      47,514
                      48,474
                      60,707

                      4190
                      Outlays, net (total)
                      48,020
                      47,906
                      60,147

             For 2020, the Budget requests $75.6 billion in advance appropriations for the three medical care appropriations: Medical Services,
                Medical Support and Compliance, and Medical Facilities. This request for advance appropriations fulfills the Administration's
                commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services
                for veterans. This funding enables timely and predictable funding for VA's medical care to prevent our Nation's veterans from
                being adversely affected by budget delays, and provides opportunities to more effectively use resources in a constrained fiscal
                environment.

             In 2019, the Administration proposes combining the Medical Community Care and Medical Services accounts to streamline operational
                service delivery. Additionally, in 2019, no additional appropriations are requested over the 2019 advance appropriation request
                of $70.7 billion. Each year, VA updates its budget estimates to incorporate the most recent data on health care utilization
                rates, actual program experience, and other factors, such as economic trends in unemployment and inflation. As a result of
                these updates, the adjusted budget estimates more accurately reflect the projected medical demands of veterans enrolled in
                the VA health care system. In 2019, the Budget proposes to transfer funds among the three medical care appropriations to align
                with the adjusted budget estimates.

             The Veterans Access, Choice, and Accountability Act of 2014 ("Veterans Choice Act"), Public Law 113–146, provided $5 billion
                in mandatory funding to increase veterans' access to health care by hiring more physicians and staff and improving VA's physical
                infrastructure. It also provided $10 billion in mandatory funding through 2017 to establish a temporary program ("Veterans
                Choice Program") to improve veterans' access to health care by allowing eligible veterans who meet certain wait-time or distance
                standards to use eligible health care providers outside the VA system. Public Law 115–26, enacted April 19, 2017, amended
                the Veterans Choice Act to eliminate the August 7, 2017 sunset date for the Veterans Choice Program, thus allowing the program
                to operate until all of the money in the Veterans Choice Fund is expended. Public Law 115–46 provided an additional $2.1 billion
                in mandatory appropriations in 2017 for the Veterans Choice Fund, and, in 2018, Public Law 115–96 provided $2.1 billion more
                in mandatory appropriations.

             The Budget includes the Administration's Veteran Coordinated Access & Rewarding Experiences (CARE) proposal, designed to consolidate
                and reform VA's community care programs, improve veterans' choice of healthcare providers, and make other improvements to
                the VA healthcare system. To ensure a smooth transition to the new, consolidated community care program, the Budget requests
                $1.9 billion in mandatory budget authority in 2018.

             With the resources requested for 2019 and 2020, VA will provide the highest quality health care services for veterans. VA
                estimates it will treat 7.0 million patients in 2019 and 7.1 million patients in 2020. Operation Enduring Freedom, Operation
                Iraqi Freedom, and Operation New Dawn (OEF/OIF/OND) veterans are expected to be 1,035,215 in 2019 (14.8 percent of the total)
                and 1,105,476 in 2020 (15.6 percent of the total).

             Medical Care Collections Fund (MCCF).—VA estimates collections of nearly $3.3 billion in 2018 and $3.5 billion in 2019, representing about five percent of available
                Medical Care resources in both years. VA has the authority to collect inpatient and outpatient co-payments, medication co-payments,
                and nursing home co-payments; authority for certain income verification; authority to recover third-party insurance payments
                from veterans for nonservice-connected conditions; and authority to collect revenue from enhanced use leases. These collections
                also include those collected from the Compensated Work Therapy Program, Compensation and Living Expenses Program, and the
                Parking Program.

             Medical Services.—For Medical Services, the Budget reflects the following discretionary appropriation funding: the 2018 enacted advance appropriation
                of $44.9 billion, together with $1.1 billion to reflect the annualized level provided by the Continuing Appropriations Act,
                2018 (Division D of P.L. 115–56, as amended); the 2019 advance appropriation request of $49.2 billion; and the 2020 advance
                appropriation request of $63.2 billion. This appropriation provides for a comprehensive, integrated health care delivery system
                that addresses the needs of eligible veterans and beneficiaries in VA facilities and through non-VA, or community care, providers,
                including 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 balances from mandatory funding provided in section 801 of the Veterans Choice Act (P.L. 113–146): $82
                million in unobligated balances remained available at the start of 2018.

                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, dental care, and rehabilitation care. In addition,
                estimated obligations and workload are also shown for three programs: CHAMPVA and other dependent programs, readjustment counseling,
                Caregivers, pharmacy, and the Camp Lejeune Family Member program.

             Outpatient care.—Obligations in the Medical Services account for 2019 are estimated to be $21,514 million for this health service category,
                which includes funding for ambulatory care in VA hospital-based and community-based clinics.

             Estimated operating levels are:

                         Visits
                         2017 actual
                         2018 est.
                         2019 est.

                         VA
                         85,127,998
                         85,964,620
                         86,702,872

                         Community Care
                         N/A
                         N/A
                         27,496,808

                         Total
                         85,127,998
                         85,964,620
                         114,199,680

             Inpatient care.—Obligations in the Medical Services account for 2019 are estimated to be $9,967 million, which includes funding for inpatient
                care in VA medical centers and in the community.

             Estimated operating levels are:

                         Patients Treated
                         2017 actual
                         2018 est.
                         2019 est.

                         Acute Hospital, Medicine
                         346,091
                         341,147
                         336,203

                         Acute Hospital, Neurology
                         5,676
                         5,405
                         5,134

                         Acute Hospital, Surgery
                         94,428
                         91,814
                         89,200

                         Acute Hospital (Community Care)
                         N/A
                         N/A
                         203,176

                         Subacute (Intermediate)
                         1,527
                         1,490
                         1,408

                         Total
                         447,722
                         439,856
                         635,121

             Mental health care.—Obligations in the Medical Services account for 2019 are estimated to be $6,727 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:

                         Average Daily Census
                         2017 actual
                         2018 est.
                         2019 est.

                         Acute Psychiatry
                         2,353
                         2,280
                         2,207

                         Acute Psychiatry (Community Care)
                         N/A
                         N/A
                         598

                         Residential Recovery Programs
                         5,846
                         5,815
                         5,784

                         Total
                         8,199
                         8,095
                         8,589

             Long term services and supports (LTSS).—Obligations in the Medical Services account for 2019 are estimated to be $6,727 million for the care of veteran residents
                in VA- and community-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.

             Estimated operating levels are:

                         LTSS Facility-Based Services: Average Daily Census
                         2017 actual
                         2018 est.
                         2019 est.

                         VA Community Living Center (Nursing Home)
                         9,047
                         8,983
                         8,877

                         Community Nursing Home
                         N/A
                         N/A
                         10,090

                         Total
                         9,047
                         8,983
                         18,967

                         LTSS Home & Community-Based Services: Visits/Procedures
                         2017 actual
                         2018 est.
                         2019 est.

                         Community Adult Day Health Care
                         987,283
                         1,026,878
                         1,067,038

                         Community Residential Care
                         66,957
                         66,107
                         64,873

                         Home Hospice Care
                         561,566
                         582,756
                         614,619

                         Home Respite Care
                         289,727
                         294,219
                         292,245

                         Home Telehealth
                         989,340
                         983,674
                         971,063

                         Home-Based Primary Care
                         1,335,087
                         1,389,120
                         1,432,932

                         Homemaker/Home Health Aide Programs
                         11,262,426
                         11,538,085
                         11,888,405

                         Purchased Skilled Home Care
                         2,215,309
                         2,217,102
                         2,192,025

                         Spinal Cord Injury Home Care
                         20,059
                         19,897
                         19,865

                         State Adult Day Health Care
                         427
                         507
                         591

                         VA Adult Day Health Care
                         126,550
                         118,914
                         109,606

                         Total
                         17,854,731
                         18,237,258
                         18,653,261

                         State Home Programs
                         2017 actual
                         2018 est.
                         2019 est.

                         State Home Nursing, Patients Treated
                         N/A
                         N/A
                         33,053

                         State Home Domiciliary, Patients Treated
                         N/A
                         N/A
                         5,326

                         State Home Adult Day Health Care, Average Daily Census
                         N/A
                         N/A
                         51

             Prosthetics care.—Obligations in the Medical Services account for 2019 are estimated to be $3,842 million for veterans. Prosthetic and Sensory
                Aids Service is an integrated delivery system designed to provide medically prescribed prosthetic and sensory aids, medical
                devices, assistive aids, repairs and services to eligible disabled veterans to maximize their independence and enhance their
                quality of life. This includes, but is not limited to, artificial limbs, hearing aids, and home oxygen; items that improve
                accessibility such as ramps and vehicle modifications, wheelchairs and mobility aids; and devices surgically placed in the
                veteran, such as stents.

             Dental care.—Obligations in the Medical Services account for 2019 are estimated to be $1,041 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:

                         Procedures
                         2017 actual
                         2018 est.
                         2019 est.

                         VA
                         4,722,187
                         4,917,156
                         5,100,800

                         Community Care
                         N/A
                         N/A
                         508,544

                         Total
                         4,722,187
                         4,917,156
                         5,609,344

             Rehabilitation.—Obligations in the Medical Services account for 2019 are estimated to be $734 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:

                         Average Daily Census
                         2017 actual
                         2018 est.
                         2019 est.

                         Rehabilitative Medicine
                         166
                         165
                         165

                         Blind Rehabilitation
                         254
                         254
                         254

                         Spinal Cord Injury
                         748
                         748
                         748

                         Total
                         1,168
                         1,167
                         1,167

             Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) and other Dependent Programs.—Obligations in the Medical Services account for 2019 are estimated to be $1,764 million for pharmacy and medical service
                personnel for CHAMPVA and other dependent programs.

             Estimated operating levels are:

                         Unique Patients
                         2017 actual
                         2018 est.
                         2019 est.

                         CHAMPVA In-house Treatment Initiative (CITI)
                         N/A
                         N/A
                         13,246

                         CHAMPVA (excluding CITI)
                         N/A
                         N/A
                         384,831

                         Foreign Medical Program (medical only)
                         N/A
                         N/A
                         2,789

                         Foreign Compensation & Pension Exams
                         N/A
                         N/A
                         600

                         Spina Bifida Health Care Benefits Program
                         N/A
                         N/A
                         925

                         Total
                         N/A
                         N/A
                         402,391

             Readjustment Counseling.—Obligations in the Medical Services account for 2019 are estimated to be $225 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:

                         Visits
                         2017 actual
                         2018 est.
                         2019 est.

                         Total
                         1,961,000
                         2,118,000
                         2,287,000

             Caregivers (Title I) Programs.—Obligations in the Medical Services account for 2019 are estimated to be $492 million. The Caregivers and Veterans Omnibus
                Health Services Act of 2010, Public Law 111–163, authorized VA to provide assistance and support services for Caregivers of
                eligible veterans. This program provides a wide range of services for primary caregivers to include: a monthly personal caregiver
                stipend, respite care, access to mental health services, beneficiary travel, and health care benefits through the existing
                CHAMPVA Program.

             Estimated operating levels are:

                         2017 actual
                         2018 est.
                         2019 est.

                         Caregiver Stipend (dollars in millions)
                         $485
                         $433
                         $413

                         Participants in the Program of Comprehensive Assistance for Family Caregivers
                         26,522
                         27,000
                         27,000

             Pharmacy.—Obligations in the Medical Services account for 2019 are estimated to be $6,806 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:

                         Number of 30-day Prescriptions (in millions)
                         2017 actual
                         2018 est.
                         2019 est.

                         Total
                         280
                         286
                         291

             Camp Lejeune Family Member Program.—Obligations in the Medical Services account for 2019 are estimated to be $1 million for the Camp Lejeune Family Member program.
                The Honoring America's Veterans and Caring for Camp Lejeune Families Act of 2012 (P.L. 112–154) extended eligibility for VA
                hospital care and medical services to certain veterans who were stationed at Camp Lejeune, North Carolina, for at least 30
                days between 1957 and 1987. Family members of such veterans who resided, or were in utero, at Camp Lejeune for at leaste 30
                days during that period are eligible for reimbursement of hospital care and medical services for 15 specified illnesses and
                conditions, and VA is the payer of last resort.

             Public Law 113–146, Veterans Choice Act, Section 801.— The Veterans Access, Choice, and Accountability Act of 2014 (P.L. 113–146) ("Veterans Choice Act") was enacted on August
                7, 2014. The 2019 Budget supports continued 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 2019 are estimated to be $39 million for Section 301 activities.

             Estimated obligations in the Medical Services account are:

                         Dollars in Millions
                         2017 actual
                         2018 est.
                         2019 est.

                         FTE
                         719
                         0
                         0

                         Supplies and Equipment
                         43
                         0
                         0

                         Mobile Clinic Video
                         3
                         0
                         0

                         Prior Year Recoveries
                         1
                         0
                         0

                         Section 301
                         27
                         29
                         39

                         Total
                         793
                         29
                         39

          Object Classification (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      17,827
                      19,440
                      20,242

                      11.1
                      Full-time permanent - P.L. 113–146, Sec. 801
                      572

                      11.3
                      Other than full-time permanent
                      377
                      412
                      428

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

                      11.5
                      Other personnel compensation
                      2,051
                      2,233
                      2,329

                      11.5
                      Other personnel compensation - P.L. 113–146, Sec. 801
                      66

                      11.9
                      Total personnel compensation
                      20,905
                      22,085
                      22,999

                      12.1
                      Civilian personnel benefits
                      6,835
                      7,380
                      7,826

                      12.1
                      Civilian personnel benefits - P.L. 113–146, Sec. 801
                      79

                      13.0
                      Benefits for former personnel
                      8
                      8
                      8

                      21.0
                      Travel & Transportation of Persons
                      1,021
                      1,099
                      868

                      22.0
                      Transportation of things
                      17
                      18
                      19

                      23.2
                      Rent, Communications & Utilities
                      439
                      460
                      490

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

                      24.0
                      Printing and reproduction
                      10
                      10
                      11

                      25.2
                      Other contractual services
                      4,409
                      5,402
                      13,298

                      25.2
                      Other contractual serv. - P.L. 113–146, Sec. 801
                      24
                      29
                      39

                      26.0
                      Supplies & Materials
                      11,269
                      11,666
                      12,099

                      26.0
                      Supplies & Materials - P.L. 113–146, Sec. 801
                      17

                      31.0
                      Equipment
                      1,608
                      1,727
                      1,503

                      31.0
                      Equipment - P.L. 113–146, Sec. 801
                      21

                      41.0
                      Grants, Subsidies & Contributions
                      559
                      592
                      1,895

                      44.0
                      Prior-year Recoveries
                      147

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

                      99.0
                      Direct obligations
                      47,370
                      50,476
                      61,055

                      99.0
                      Reimbursable obligations
                      121
                      111
                      133

                      99.9
                      Total new obligations, unexpired accounts
                      47,491
                      50,587
                      61,188

          Employment Summary

                      Identification code 036–0160–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      227,728
                      232,549
                      238,341

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

             Medical community care
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0140–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Ambulatory
                      2,374
                      1,744

                      0002
                      Dental
                      102
                      152

                      0003
                      Inpatient
                      1,565
                      2,135

                      0004
                      LTSS: Facility Based Services
                      897

                      0005
                      LTSS: Home & Community Based Services
                      592
                      2,226

                      0006
                      Mental Health
                      19
                      198

                      0007
                      CHAMPVA & Other Dependent Programs
                      1,267
                      1,350

                      0008
                      State Home Programs
                      1,253
                      1,237

                      0009
                      Camp Lejeune, Veterans Families
                      1
                      1

                      0900
                      Total new obligations, unexpired accounts
                      8,070
                      9,043

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      470
                      1,000

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

                      –1,000

                      1050
                      Unobligated balance (total)

                      470

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      7,246

                      1120
                      Appropriations transferred to other acct [036–0169]
                      –21

                      1121
                      Appropriations transferred from other acct [036–5287]
                      1,250
                      256

                      1130
                      Appropriations permanently reduced

                      –2

                      1160
                      Appropriation, discretionary (total)
                      8,475
                      254

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation

                      9,345
                      8,385

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

                      –26

                      1172
                      Advance appropriations transferred to other accounts [036–0160]

                      –8,385

                      1173
                      Advance appropriations transferred from other accounts [036–0152]
                      65

                      1180
                      Advanced appropriation, discretionary  (total)
                      65
                      9,319

                      1900
                      Budget authority (total)
                      8,540
                      9,573

                      1930
                      Total budgetary resources available
                      8,540
                      10,043

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      470
                      1,000

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1,796
                      2,342

                      3010
                      New obligations, unexpired accounts
                      8,070
                      9,043

                      3020
                      Outlays (gross)
                      –6,274
                      –8,497

                      3050
                      Unpaid obligations, end of year
                      1,796
                      2,342
                      2,342

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1,796
                      2,342

                      3200
                      Obligated balance, end of year
                      1,796
                      2,342
                      2,342

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      8,540
                      9,573

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      6,274
                      7,231
                      –1,593

                      4011
                      Outlays from discretionary balances

                      1,266
                      1,593

                      4020
                      Outlays, gross (total)
                      6,274
                      8,497

                      4180
                      Budget authority, net (total)
                      8,540
                      9,573

                      4190
                      Outlays, net (total)
                      6,274
                      8,497

             In 2019, the Administration proposes combining the Medical Community Care and Medical Services accounts to streamline operational
                service delivery. For 2020, the advance appropriation request for Medical Services includes the funding that would previously
                have been requested in the Medical Community Care account.

          Object Classification (in millions of dollars)

                      Identification code 036–0140–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      25.2
                      Other Contractual Services
                      6,817
                      7,806

                      41.0
                      State Homes
                      1,253
                      1,237

                      99.9
                      Total new obligations, unexpired accounts
                      8,070
                      9,043

             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.), $7,106,150,000, plus reimbursements, shall become available on October 1, 2019, and shall remain available until September 30, 2020: Provided, That not to exceed 5 percent of such amount shall remain available until September 30, 2021.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0152–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      VA Medical Centers & Other Field Activities
                      4,112
                      4,092
                      4,375

                      0002
                      VISN Headquarters
                      171
                      167
                      175

                      0003
                      VHA Central Office
                      679
                      656
                      689

                      0005
                      Office of Informatics & Analytics
                      228
                      271
                      234

                      0008
                      Employee Education Service Center
                      67
                      78
                      82

                      0009
                      VHA Service Center
                      270
                      262
                      275

                      0013
                      Consolidated Mail Outpatient Pharmacies
                      18
                      20
                      20

                      0014
                      National Center for Patient Safety
                      8
                      8
                      9

                      0016
                      Community Care
                      632
                      878
                      913

                      0017
                      VHA Member Services
                      188
                      183
                      192

                      0019
                      Readjustment Counseling
                      2
                      6
                      6

                      0026
                      P.L. 113–146, Section 301/302 Activities
                      3
                      9
                      9

                      0091
                      Total operating expenses
                      6,378
                      6,630
                      6,979

                      0102
                      VAMCs & Other Field Activities
                      41
                      31
                      28

                      0104
                      VHA Central Office
                      1
                      1
                      1

                      0116
                      Community Care

                      1

                      0117
                      VHA Member Services
                      1
                      1
                      1

                      0191
                      Total Capital Investment
                      43
                      34
                      30

                      0293
                      Total direct program
                      6,421
                      6,664
                      7,009

                      0799
                      Total direct obligations
                      6,421
                      6,664
                      7,009

                      0801
                      Medical Support and Compliance (Reimbursable)
                      14
                      19
                      19

                      0900
                      Total new obligations, unexpired accounts
                      6,435
                      6,683
                      7,028

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      105
                      91
                      8

                      Budget authority:

                      Appropriations, discretionary:

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      6,524
                      6,609
                      7,239

                      1172
                      Advance appropriations transferred to other accounts [036–0169]
                      –28
                      –28
                      –28

                      1172
                      Advance appropriations transferred to other accounts [036–0140]
                      –65

                      1172
                      Advance appropriations transferred to other accounts [036–0162]

                      –211

                      1173
                      Advance appropriations transferred from other accounts [036–0169]
                      2

                      1174
                      Advance appropriations permanently reduced
                      –26

                      1180
                      Advanced appropriation, discretionary  (total)
                      6,407
                      6,581
                      7,000

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      13
                      19
                      20

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      14
                      19
                      20

                      1900
                      Budget authority (total)
                      6,421
                      6,600
                      7,020

                      1930
                      Total budgetary resources available
                      6,526
                      6,691
                      7,028

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      91
                      8

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      883
                      1,043
                      1,242

                      3010
                      New obligations, unexpired accounts
                      6,435
                      6,683
                      7,028

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      68

                      3020
                      Outlays (gross)
                      –6,246
                      –6,484
                      –6,876

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –97

                      3050
                      Unpaid obligations, end of year
                      1,043
                      1,242
                      1,394

                      Uncollected payments:

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

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      882
                      1,041
                      1,240

                      3200
                      Obligated balance, end of year
                      1,041
                      1,240
                      1,392

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      6,421
                      6,600
                      7,020

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      5,445
                      5,857
                      6,231

                      4011
                      Outlays from discretionary balances
                      798
                      620
                      639

                      4020
                      Outlays, gross (total)
                      6,243
                      6,477
                      6,870

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –13
                      –19
                      –20

                      4033
                      Non-Federal sources
                      –19

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –32
                      –19
                      –20

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      19

                      4060
                      Additional offsets against budget authority only (total)
                      18

                      4070
                      Budget authority, net (discretionary)
                      6,407
                      6,581
                      7,000

                      4080
                      Outlays, net (discretionary)
                      6,211
                      6,458
                      6,850

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      3
                      7
                      6

                      4180
                      Budget authority, net (total)
                      6,407
                      6,581
                      7,000

                      4190
                      Outlays, net (total)
                      6,214
                      6,465
                      6,856

             For 2020, the Budget requests $7.1 billion in advance appropriations for Medical Support and Compliance. This request 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 2018 through
                2020: the 2018 enacted advance appropriation of $6.7 billion, together with a reduction of $45 million to reflect the annualized
                level provided by the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended); the 2019 advance appropriation
                request of $7.2 billion; and the 2020 advance appropriation request of $7.1 billion. In addition to this funding, the Budget
                reflects balances from mandatory funding provided in section 801 of the Veterans Access, Choice, and Accountability Act of
                2014 (P.L. 113–146): $18 million in unobligated balances remained available at the start of 2018.

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

          Object Classification (in millions of dollars)

                      Identification code 036–0152–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      3,176
                      3,264
                      3,317

                      11.1
                      Full-time permanent - Choice Act, P.L. 113–146, Sec. 801
                      3
                      3
                      3

                      11.3
                      Other than full-time permanent
                      68
                      70
                      71

                      11.5
                      Other personnel compensation
                      365
                      375
                      381

                      11.9
                      Total personnel compensation
                      3,612
                      3,712
                      3,772

                      12.1
                      Civilian personnel benefits
                      1,265
                      1,309
                      1,351

                      13.0
                      Benefits for former personnel
                      2
                      2
                      2

                      21.0
                      Travel & Transportation of Persons
                      58
                      56
                      60

                      22.0
                      Transportation of things
                      14
                      15
                      19

                      23.3
                      Communications, utilities, and miscellaneous charges
                      129
                      128
                      142

                      24.0
                      Printing and reproduction
                      17
                      16
                      18

                      25.2
                      Other contractual services
                      1,181
                      1,307
                      1,524

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

                      6
                      6

                      26.0
                      Medical supplies and materials
                      98
                      79
                      85

                      31.0
                      Equipment
                      41
                      34
                      30

                      32.0
                      Land and structures
                      4

                      99.0
                      Direct obligations
                      6,421
                      6,664
                      7,009

                      99.0
                      Reimbursable obligations
                      14
                      19
                      19

                      99.9
                      Total new obligations, unexpired accounts
                      6,435
                      6,683
                      7,028

          Employment Summary

                      Identification code 036–0152–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      50,070
                      50,228
                      50,228

                      2001
                      Reimbursable civilian full-time equivalent employment
                      869
                      869
                      869

             DOD-VA Health Care Sharing Incentive Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–0165–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      DOD-VA health care sharing incentive fund
                      32
                      32
                      32

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      81
                      44
                      2

                      1021
                      Recoveries of prior year unpaid obligations
                      5

                      1050
                      Unobligated balance (total)
                      86
                      44
                      2

                      Budget authority:

                      Appropriations, discretionary:

                      1121
                      Appropriations transferred from other acct [097–0130]
                      15
                      15
                      15

                      1131
                      Unobligated balance of appropriations permanently reduced
                      –40
                      –40

                      1160
                      Appropriation, discretionary (total)
                      –25
                      –25
                      15

                      Advance appropriations, discretionary:

                      1173
                      Advance appropriations transferred from other accounts [036–0160]
                      15
                      15
                      15

                      1900
                      Budget authority (total)
                      –10
                      –10
                      30

                      1930
                      Total budgetary resources available
                      76
                      34
                      32

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      44
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      59
                      34
                      51

                      3010
                      New obligations, unexpired accounts
                      32
                      32
                      32

                      3020
                      Outlays (gross)
                      –52
                      –15
                      –30

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –5

                      3050
                      Unpaid obligations, end of year
                      34
                      51
                      53

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      59
                      34
                      51

                      3200
                      Obligated balance, end of year
                      34
                      51
                      53

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      –10
                      –10
                      30

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      52
                      15
                      30

                      4180
                      Budget authority, net (total)
                      –10
                      –10
                      30

                      4190
                      Outlays, net (total)
                      52
                      15
                      30

             The purpose of the Department of Defense-Veterans Affairs Health Care Sharing Incentive Fund, often referred to as the Joint
                Incentive Fund (JIF), is to enable the Departments to carry out a program to identify and provide incentives to implement
                creative sharing initiatives at the facility, intra-regional and nationwide levels. The JIF promotes collaboration and new
                approaches to problem solving to enable the Departments to improve the coordination of health care services. The Departments
                have established the fund and developed processes and criteria to solicit and select projects. Section 721 of the 2003 National
                Defense Authorization Act, Public Law 107–314, established the fund and requires VA and Department of Defense to establish
                a joint incentive program. In 2019, each Secretary shall contribute a minimum of $15 million to the fund after the appropriation
                is enacted.

          Object Classification (in millions of dollars)

                      Identification code 036–0165–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      4
                      4
                      4

                      25.1
                      Advisory and assistance services
                      19
                      19
                      19

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      8
                      8
                      8

                      99.9
                      Total new obligations, unexpired accounts
                      32
                      32
                      32

          Employment Summary

                      Identification code 036–0165–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      33
                      33
                      33

             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; $5,276,676,000, plus reimbursements, shall become available on October 1, 2019, and shall remain available until September 30, 2020: Provided, That not to exceed 5 percent of such amount shall remain available until September 30, 2021.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0162–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0002
                      Engineering & Environmental Management Services
                      584
                      408
                      527

                      0003
                      Engineering Service
                      824
                      755
                      887

                      0004
                      Grounds Maintenance & Fire Protection
                      95
                      87
                      103

                      0005
                      Leases
                      575
                      615
                      743

                      0008
                      Operating Equipment Maintenance & Repair
                      238
                      220
                      259

                      0009
                      Other Facilities Operation Support
                      38
                      38
                      45

                      0011
                      Plant Operation
                      738
                      673
                      791

                      0012
                      Recurring Maintenance & Repair
                      519
                      492
                      580

                      0013
                      Textile Care Processing & Management
                      169
                      187
                      221

                      0014
                      Transportation
                      184
                      164
                      193

                      0023
                      Prior-Year Recoveries
                      14

                      0026
                      P.L. 113–146, Leases
                      4
                      3

                      0027
                      P.L. 113–146, Legionella
                      87

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

                      9
                      5

                      0030
                      P.L. 113–146, Prior year Recoveries
                      48

                      0091
                      Total operating expenses
                      4,117
                      3,651
                      4,354

                      0102
                      Engineering & Environmental Management Services
                      35
                      127
                      101

                      0103
                      Engineering Service
                      13
                      1
                      1

                      0104
                      Grounds Maintenance & Fire Protection
                      4

                      0105
                      Leases
                      56
                      211
                      220

                      0106
                      Non-Recurring Maintenance
                      1,069
                      1,638
                      1,445

                      0107
                      Operating Equipment Maintenance & Repair
                      12
                      1
                      1

                      0108
                      Other Facilities Operation Support
                      4

                      0109
                      Plant Operation
                      22
                      2
                      2

                      0110
                      Recurring Maintenance & Repair
                      40
                      4
                      3

                      0111
                      Textile Care Processing & Management
                      47
                      5
                      4

                      0122
                      Transportation
                      1

                      0125
                      P.L. 113–146, Leases
                      10

                      0126
                      P.L. 113–146, Legionella
                      3

                      0127
                      P.L. 113–146, Non-Recurring Maintenance
                      9
                      14

                      0191
                      Total capital investment
                      1,325
                      2,003
                      1,777

                      0799
                      Total direct obligations
                      5,442
                      5,654
                      6,131

                      0801
                      Medical Facilities (Reimbursable)
                      14
                      18
                      18

                      0900
                      Total new obligations, unexpired accounts
                      5,456
                      5,672
                      6,149

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      154
                      52
                      5

                      1021
                      Recoveries of prior year unpaid obligations
                      57

                      1033
                      Recoveries of prior year paid obligations
                      5

                      1050
                      Unobligated balance (total)
                      216
                      52
                      5

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      248
                      246

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      5,074
                      5,398
                      5,914

                      1172
                      Advance appropriations transferred to other accounts [036–0169]
                      –38
                      –37
                      –38

                      1173
                      Advance appropriations transferred from other accounts [036–0169]
                      3

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

                      39

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

                      211

                      1174
                      Advance appropriations permanently reduced
                      –9

                      1180
                      Advanced appropriation, discretionary  (total)
                      5,030
                      5,361
                      6,126

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      13
                      18
                      18

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      14
                      18
                      18

                      1900
                      Budget authority (total)
                      5,292
                      5,625
                      6,144

                      1930
                      Total budgetary resources available
                      5,508
                      5,677
                      6,149

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      52
                      5

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,996
                      2,946
                      3,019

                      3010
                      New obligations, unexpired accounts
                      5,456
                      5,672
                      6,149

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      227

                      3020
                      Outlays (gross)
                      –5,453
                      –5,599
                      –5,984

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –57

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –223

                      3050
                      Unpaid obligations, end of year
                      2,946
                      3,019
                      3,184

                      Uncollected payments:

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

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,995
                      2,945
                      3,018

                      3200
                      Obligated balance, end of year
                      2,945
                      3,018
                      3,183

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5,292
                      5,625
                      6,144

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,543
                      4,216
                      4,610

                      4011
                      Outlays from discretionary balances
                      1,484
                      1,168
                      1,245

                      4020
                      Outlays, gross (total)
                      5,027
                      5,384
                      5,855

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –9
                      –10
                      –10

                      4033
                      Non-Federal sources
                      –32
                      –8
                      –8

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –41
                      –18
                      –18

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      27

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4060
                      Additional offsets against budget authority only (total)
                      27

                      4070
                      Budget authority, net (discretionary)
                      5,278
                      5,607
                      6,126

                      4080
                      Outlays, net (discretionary)
                      4,986
                      5,366
                      5,837

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      426
                      215
                      129

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1

                      4123
                      Non-Federal sources
                      –3

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –4

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      4

                      4170
                      Outlays, net (mandatory)
                      422
                      215
                      129

                      4180
                      Budget authority, net (total)
                      5,278
                      5,607
                      6,126

                      4190
                      Outlays, net (total)
                      5,408
                      5,581
                      5,966

             For 2020, the Budget requests an advance appropriation of $5.3 billion for Medical Facilities. This request for an advance
                appropriation 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 2018 through 2020: the
                2018 enacted advance appropriation of $5.4 billion, together with $209 million to reflect the annualized level provided by
                the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended); the 2019 advance appropriation request of
                $5.9 billion; and the 2020 advance appropriation request of $5.3 billion. In addition to this funding, the Budget reflects
                balances from mandatory funding provided in section 801 of the Veterans Access, Choice, and Accountability Act of 2014 (P.L.
                113–146): $31 million in unobligated balances remained available at the start of 2018.

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

          Object Classification (in millions of dollars)

                      Identification code 036–0162–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,154
                      1,182
                      1,193

                      11.3
                      Other than full-time permanent
                      24
                      25
                      25

                      11.5
                      Other personnel compensation
                      133
                      137
                      138

                      11.9
                      Total personnel compensation
                      1,311
                      1,344
                      1,356

                      12.1
                      Civilian personnel benefits
                      471
                      488
                      502

                      13.0
                      Benefits for former personnel
                      1
                      1
                      1

                      21.0
                      Travel & Transportation of Persons
                      39
                      34
                      39

                      22.0
                      Transportation of things
                      16
                      14
                      17

                      23.2
                      Rent, Communications & Utilities
                      1,106
                      1,097
                      1,316

                      23.2
                      Rent, Communications & Utilities - P.L. 113–146, Sec. 801
                      4
                      3

                      25.2
                      Other Contractual Services
                      695
                      632
                      772

                      25.2
                      Other Contractual Services - P.L. 113–146, Sec. 801
                      85
                      9
                      5

                      26.0
                      Supplies & Materials
                      321
                      289
                      345

                      31.0
                      Equipment
                      113
                      96
                      62

                      32.0
                      Lands & Structures
                      1,189
                      1,633
                      1,716

                      32.0
                      Lands & Structures - P.L. 113–146, Sec. 801
                      24
                      14

                      41.0
                      Grants, subsidies, and contributions
                      5

                      44.0
                      Prior Year Recoveries
                      14

                      44.0
                      P.L. 113–146, Section 801 - Prior Year Recoveries
                      48

                      99.0
                      Direct obligations
                      5,442
                      5,654
                      6,131

                      99.0
                      Reimbursable obligations
                      14
                      18
                      18

                      99.9
                      Total new obligations, unexpired accounts
                      5,456
                      5,672
                      6,149

          Employment Summary

                      Identification code 036–0162–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      23,661
                      23,888
                      23,888

                      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, $727,369,000, plus reimbursements, shall remain available until September 30, 2020: Provided, That of the amount made available under this heading, $27,000,000 shall remain available until September 30, 2023.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0161–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Bio-medical laboratory science research
                      270
                      287
                      284

                      0002
                      Rehabilitation research
                      89
                      93
                      93

                      0003
                      Health services research
                      89
                      94
                      93

                      0004
                      Clinical science research
                      225
                      238
                      236

                      0091
                      Total operating expenses
                      673
                      712
                      706

                      0799
                      Total direct obligations
                      673
                      712
                      706

                      0801
                      Medical and Prosthetic Research (Reimbursable)
                      44
                      55
                      55

                      0900
                      Total new obligations, unexpired accounts
                      717
                      767
                      761

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      61
                      95
                      52

                      1021
                      Recoveries of prior year unpaid obligations
                      34

                      1050
                      Unobligated balance (total)
                      95
                      95
                      52

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      673
                      669
                      727

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      44
                      55
                      55

                      1900
                      Budget authority (total)
                      717
                      724
                      782

                      1930
                      Total budgetary resources available
                      812
                      819
                      834

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      95
                      52
                      73

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      247
                      283
                      338

                      3010
                      New obligations, unexpired accounts
                      717
                      767
                      761

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      4

                      3020
                      Outlays (gross)
                      –640
                      –712
                      –741

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –34

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –11

                      3050
                      Unpaid obligations, end of year
                      283
                      338
                      358

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –4
                      –2
                      –2

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      2

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      243
                      281
                      336

                      3200
                      Obligated balance, end of year
                      281
                      336
                      356

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      717
                      724
                      782

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      371
                      514
                      541

                      4011
                      Outlays from discretionary balances
                      269
                      198
                      200

                      4020
                      Outlays, gross (total)
                      640
                      712
                      741

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –33
                      –39
                      –39

                      4033
                      Non-Federal sources
                      –13
                      –16
                      –16

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –46
                      –55
                      –55

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4060
                      Additional offsets against budget authority only (total)
                      2

                      4070
                      Budget authority, net (discretionary)
                      673
                      669
                      727

                      4080
                      Outlays, net (discretionary)
                      594
                      657
                      686

                      4180
                      Budget authority, net (total)
                      673
                      669
                      727

                      4190
                      Outlays, net (total)
                      594
                      657
                      686

             For 2019, the total budgetary resources of $ 1.97 billion is comprised of $727 million in direct appropriations, $618 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 3,099 full time equivalents through direct appropriations.

             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 2019, 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 2019.

             A particular goal for VA Research in 2019 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 612,000 Veterans. Investigators have already completed initial analyses of MVP genetic data in
                studies on Post Traumatic Stress Disorder (PTSD), schizophrenia, bipolar disorder, and Gulf War Illness, and further analyses
                are underway.

             Research to benefit Gulf War Veterans remains a priority. As directed by Senate Report 111–40, the VA research program ensures
                that no less than $15 million is available for Gulf War research each year; the actual amount spent on such research depends
                on the quantity and quality of research proposals. VA has worked to develop Gulf War researchers to ensure that research proposals
                of high scientific merit are submitted. Funding for 2018 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 2019, VA will expand pain management research in two areas, one nearer term and the other longer term: testing and implementing
                complementary approaches, and working other drug models and current drugs in the market to test their efficacy for treating
                pain.

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

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

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

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

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

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

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

             VA's Medical and Prosthetic Research programs are included in the Federal Research and Development (R&D) budget.
             VA requests includes $27 million to collaborate with the Department of Energy (DOE) through its ACTIV ($7 million) and MVP-CHAMPION
                ($20 million) efforts through an inter-agency agreement to leverage DOE's next generation artificial intelligence (AI), big
                data (BD) and high-performance computing (HPC) technologies and tools, as well as multimodal diagnostics and data integration
                to develop specific precision medicine applications for veterans health. Funds would be available until 2023.

             SUMMARY OF PROGRAM RESOURCES [in millions of dollars]

                         2017 actual
                         2018 est.
                         2019 est.

                         Medical and prosthetic research appropriation
                         673
                         669
                         727

                         VA Medical Care Support
                         535
                         569
                         618

                         Other Federal and Non-Federal Resources
                         595
                         570
                         570

                         Reimbursements
                         43
                         55
                         55

                         Total program resources
                         1,847
                         1,862
                         1,970

          Object Classification (in millions of dollars)

                      Identification code 036–0161–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      235
                      264
                      255

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.5
                      Other personnel compensation
                      2
                      2
                      2

                      11.9
                      Total personnel compensation
                      238
                      267
                      258

                      12.1
                      Civilian personnel benefits
                      87
                      86
                      91

                      21.0
                      Employee travel
                      5
                      6
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      1
                      2

                      24.0
                      Printing and reproduction

                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      279
                      276
                      279

                      26.0
                      Supplies and materials
                      34
                      37
                      37

                      31.0
                      Equipment
                      29
                      38
                      33

                      99.0
                      Direct obligations
                      673
                      712
                      706

                      99.0
                      Reimbursable obligations
                      44
                      55
                      55

                      99.9
                      Total new obligations, unexpired accounts
                      717
                      767
                      761

          Employment Summary

                      Identification code 036–0161–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,977
                      3,134
                      3,099

                      2001
                      Reimbursable civilian full-time equivalent employment
                      94
                      115
                      115

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

             Program and Financing (in millions of dollars)

                      Identification code 036–0169–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Joint DOD-VA Medical Facility Demonstration Fund (Direct)
                      412
                      431
                      439

                      0801
                      Joint DOD-VA Medical Facility Demonstration Fund (Reimbursable)
                      7
                      17
                      17

                      0900
                      Total new obligations, unexpired accounts
                      419
                      448
                      456

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      9
                      7

                      Budget authority:

                      Appropriations, discretionary:

                      1121
                      Appropriations transferred from other acct [036–0140]
                      21

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

                      1121
                      Appropriations transferred from other acct [097–0130]
                      122
                      116
                      113

                      1121
                      Appropriations transferred from other acct [036–5287]
                      19
                      16
                      18

                      1160
                      Appropriation, discretionary (total)
                      169
                      140
                      139

                      Advance appropriations, discretionary:

                      1172
                      Advance appropriations transferred to other accounts [036–0160]
                      –16

                      1172
                      Advance appropriations transferred to other accounts [036–0152]
                      –2

                      1172
                      Advance appropriations transferred to other accounts [036–0162]
                      –3

                      1173
                      Advance appropriations transferred from other accounts [036–0160]
                      202
                      199
                      228

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

                      26

                      1173
                      Advance appropriations transferred from other accounts [036–0152]
                      28
                      28
                      28

                      1173
                      Advance appropriations transferred from other accounts [036–0162]
                      38
                      37
                      38

                      1180
                      Advanced appropriation, discretionary  (total)
                      247
                      290
                      294

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      7
                      16
                      16

                      1900
                      Budget authority (total)
                      423
                      446
                      449

                      1930
                      Total budgetary resources available
                      430
                      455
                      456

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      9
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      86
                      88
                      93

                      3010
                      New obligations, unexpired accounts
                      419
                      448
                      456

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      9

                      3020
                      Outlays (gross)
                      –415
                      –443
                      –448

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –11

                      3050
                      Unpaid obligations, end of year
                      88
                      93
                      101

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      86
                      88
                      93

                      3200
                      Obligated balance, end of year
                      88
                      93
                      101

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      423
                      446
                      449

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      351
                      402
                      406

                      4011
                      Outlays from discretionary balances
                      64
                      41
                      42

                      4020
                      Outlays, gross (total)
                      415
                      443
                      448

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –7
                      –15
                      –15

                      4033
                      Non-Federal sources
                      –1
                      –1
                      –1

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

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4070
                      Budget authority, net (discretionary)
                      416
                      430
                      433

                      4080
                      Outlays, net (discretionary)
                      407
                      427
                      432

                      4180
                      Budget authority, net (total)
                      416
                      430
                      433

                      4190
                      Outlays, net (total)
                      407
                      427
                      432

             The Department of Veterans Affairs (VA) and the Department of Defense (DOD) will each contribute funding to the Joint Department
                of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 111–84,
                the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
                James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 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. In 2019, VA expects to transfer
                funds from the Medical Services, Medical Support and Compliance, Medical Facilities, and Information Technology Systems accounts,
                while DOD expects to transfer funds from the Defense Health Program account.

          Object Classification (in millions of dollars)

                      Identification code 036–0169–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      182
                      192
                      192

                      12.1
                      Civilian personnel benefits
                      54
                      60
                      60

                      25.1
                      Advisory and assistance services
                      84
                      88
                      96

                      26.0
                      Supplies and materials
                      60
                      60
                      60

                      31.0
                      Equipment
                      6
                      7
                      7

                      32.0
                      Land and structures
                      24
                      24
                      24

                      99.0
                      Direct obligations
                      410
                      431
                      439

                      99.0
                      Reimbursable obligations
                      9
                      17
                      17

                      99.9
                      Total new obligations, unexpired accounts
                      419
                      448
                      456

          Employment Summary

                      Identification code 036–0169–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,096
                      2,172
                      2,172

             Medical Care Collections Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–5287–0–2–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      3,562
                      3,276
                      3,461

                      1120
                      Appropriations transferred to other accts [036–0160]
                      –2,293
                      –3,004
                      –3,443

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –19
                      –16
                      –18

                      1120
                      Appropriations transferred to other acct [036–0140]
                      –1,250
                      –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) 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) where they remain available until expended for the purposes of the account. In 2017, over $3.5 billion was collected
                in the MCCF account and transferred to Medical Services, Medical Community Care, and the Joint Demonstration Fund to provide
                healthcare to our veterans. These collections consist of co-payments from veterans for inpatient, outpatient, and nursing
                home care, and prescribed medications; third-party insurance payments from veterans for nonservice-connected conditions; and
                collections from enhanced-use leases, the Compensated Work Therapy Program, Compensation and Living Expensed Program, and
                the Parking Program.

             Canteen Service Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4014–0–3–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Reimbursable operating expenses
                      293
                      305
                      305

                      0802
                      Reimbursable direct operations
                      185
                      192
                      192

                      0810
                      Reimbursable capital investment: Sales program: Purchase of equipment and leasehold
                      22
                      23
                      23

                      0900
                      Total new obligations, unexpired accounts
                      500
                      520
                      520

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      25
                      37
                      39

                      1021
                      Recoveries of prior year unpaid obligations
                      2
                      2
                      2

                      1050
                      Unobligated balance (total)
                      27
                      39
                      41

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      512
                      522
                      522

                      1801
                      Change in uncollected payments, Federal sources
                      –2
                      –2
                      –1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      510
                      520
                      521

                      1930
                      Total budgetary resources available
                      537
                      559
                      562

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      37
                      39
                      42

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      49
                      28
                      23

                      3010
                      New obligations, unexpired accounts
                      500
                      520
                      520

                      3020
                      Outlays (gross)
                      –519
                      –523
                      –528

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

                      3050
                      Unpaid obligations, end of year
                      28
                      23
                      13

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –5
                      –3
                      –1

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2
                      2
                      1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –3
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      44
                      25
                      22

                      3200
                      Obligated balance, end of year
                      25
                      22
                      13

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      510
                      520
                      521

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      445
                      509
                      510

                      4101
                      Outlays from mandatory balances
                      74
                      14
                      18

                      4110
                      Outlays, gross (total)
                      519
                      523
                      528

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –1
                      –1

                      4123
                      Non-Federal sources
                      –512
                      –521
                      –521

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –512
                      –522
                      –522

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      2
                      2
                      1

                      4170
                      Outlays, net (mandatory)
                      7
                      1
                      6

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      7
                      1
                      6

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

             Financing.—Operations will be financed from current revenues.

          Object Classification (in millions of dollars)

                      Identification code 036–4014–0–3–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      193
                      201
                      201

                      11.3
                      Other than full-time permanent
                      3
                      3
                      3

                      11.9
                      Total personnel compensation
                      196
                      204
                      204

                      12.1
                      Civilian personnel benefits
                      45
                      47
                      47

                      21.0
                      Travel and transportation of persons
                      3
                      3
                      3

                      22.0
                      Transportation of things
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      5
                      5
                      5

                      26.0
                      Supplies and materials
                      250
                      260
                      260

                      99.9
                      Total new obligations, unexpired accounts
                      500
                      520
                      520

          Employment Summary

                      Identification code 036–4014–0–3–705
                      2017 actual
                      2018 est.
                      2019 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,455
                      3,586
                      3,586

             Veterans Choice Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–0172–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Veterans Choice Fund - Administrative
                      49
                      48

                      0002
                      Veterans Choice Fund - Program
                      5,418
                      3,626

                      0004
                      Emergency Non-VA Care
                      23
                      15

                      0091
                      Direct program activities, subtotal
                      5,490
                      3,689

                      0109
                      Capital Investment
                      84
                      143

                      0900
                      Total new obligations, unexpired accounts
                      5,574
                      3,832

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      4,504
                      1,732

                      1021
                      Recoveries of prior year unpaid obligations
                      701

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      5,206
                      1,732

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2,100
                      2,100

                      1930
                      Total budgetary resources available
                      7,306
                      3,832

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,732

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,744
                      1,784
                      3,457

                      3010
                      New obligations, unexpired accounts
                      5,574
                      3,832

                      3020
                      Outlays (gross)
                      –4,833
                      –2,159
                      –1,616

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –701

                      3050
                      Unpaid obligations, end of year
                      1,784
                      3,457
                      1,841

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,744
                      1,784
                      3,457

                      3200
                      Obligated balance, end of year
                      1,784
                      3,457
                      1,841

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,100
                      2,100

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      4,833
                      2,159
                      1,616

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4160
                      Budget authority, net (mandatory)
                      2,100
                      2,100

                      4170
                      Outlays, net (mandatory)
                      4,832
                      2,159
                      1,616

                      4180
                      Budget authority, net (total)
                      2,100
                      2,100

                      4190
                      Outlays, net (total)
                      4,832
                      2,159
                      1,616

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

                      2017 actual
                      2018 est.
                      2019 est.

                      Enacted/requested:

                      Budget Authority
                      2,100
                      2,100

                      Outlays
                      4,832
                      2,159
                      1,616

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      1,900

                      Outlays

                      236

                      Total:

                      Budget Authority
                      2,100
                      4,000

                      Outlays
                      4,832
                      2,159
                      1,852

             The Veterans Access, Choice, and Accountability Act of 2014 ("Veterans Choice Act"), Public Law 113–146, provided $10 billion
                in mandatory funding through 2017 to establish a temporary program ("Veterans Choice Program") improving veterans' access
                to health care by allowing eligible veterans who meet certain wait-time or distance standards to use eligible health care
                providers outside the VA system. The law directed that this funding be deposited in the Veterans Choice Fund. In July 2015,
                Congress provided emergency funding for Hepatitis C ($500,000,000) and Care in the Community ($2,848,500,000) by passing Public
                Law 114–41, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, which gave VA temporary authority
                to use Veterans Choice Fund dollars on other programs. This authority ended on October 1, 2015 and did not extend into fiscal
                year 2016.

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

             Public Law 115–46, the VA Choice and Quality Employment Act of 2017, provided $2.1 billion in mandatory funding for the Veterans
                Choice Fund, to remain available until expended; and Public Law 115–96 provided an additional $2.1 billion in mandatory funding,
                to remain available until expended.

          Object Classification (in millions of dollars)

                      Identification code 036–0172–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      12

                      11.3
                      Other than full-time permanent
                      1

                      11.9
                      Total personnel compensation
                      13

                      12.1
                      Civilian personnel benefits
                      1

                      21.0
                      Travel and transportation of persons
                      19

                      22.0
                      Transportation of things

                      21

                      25.2
                      Other contract services
                      4,667
                      3,540

                      26.0
                      Supplies and materials
                      88
                      128

                      31.0
                      Equipment
                      84
                      143

                      44.0
                      Prior-year Recoveries
                      702

                      99.9
                      Total new obligations, unexpired accounts
                      5,574
                      3,832

          Employment Summary

                      Identification code 036–0172–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      159

             Veterans Choice Fund

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

                      Identification code 036–0172–4–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0002
                      Veterans Choice Fund - Program

                      1,900

                      0091
                      Direct program activities, subtotal

                      1,900

                      0900
                      Total new obligations, unexpired accounts (object class 25.2)

                      1,900

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1,900

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1,900

                      1930
                      Total budgetary resources available

                      1,900
                      1,900

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      1,900

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      1,900

                      3020
                      Outlays (gross)

                      –236

                      3050
                      Unpaid obligations, end of year

                      1,664

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      1,664

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1,900

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      236

                      4180
                      Budget authority, net (total)

                      1,900

                      4190
                      Outlays, net (total)

                      236

             The FY 2019 Budget includes the Administration's Veteran Coordinated Access & Rewarding Experiences (CARE) proposal, designed
                to improve veterans' experiences accessing healthcare and to provide veterans more choice in selecting their healthcare providers.
                To ensure a smooth transition to the new, consolidated community care program in FY 2019, the Budget requests $1.9 billion
                in mandatory budget authority in 2018.

          Trust Funds
             General Post Fund, National Homes

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2017 actual
                      2018 est.
                      2019 est.

                      0100
                      Balance, start of year

                      Receipts:

                      Current law:

                      1130
                      General Post Fund, National Homes, Deposits
                      20
                      22
                      22

                      1140
                      General Post Fund, National Homes, Interest on Investments
                      1
                      3
                      3

                      1198
                      Rounding adjustment
                      1

                      1199
                      Total current law receipts
                      22
                      25
                      25

                      1999
                      Total receipts
                      22
                      25
                      25

                      2000
                      Total: Balances and receipts
                      22
                      25
                      25

                      Appropriations:

                      Current law:

                      2101
                      General Post Fund, National Homes
                      –22
                      –25
                      –25

                      5099
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Religious, recreational, and entertainment activities
                      22
                      23
                      24

                      0003
                      Therapeutic residence maintenance
                      1
                      1
                      1

                      0900
                      Total new obligations, unexpired accounts
                      23
                      24
                      25

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      107
                      106
                      107

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      22
                      25
                      25

                      1930
                      Total budgetary resources available
                      129
                      131
                      132

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      106
                      107
                      107

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3
                      4
                      4

                      3010
                      New obligations, unexpired accounts
                      23
                      24
                      25

                      3020
                      Outlays (gross)
                      –22
                      –24
                      –21

                      3050
                      Unpaid obligations, end of year
                      4
                      4
                      8

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3
                      4
                      4

                      3200
                      Obligated balance, end of year
                      4
                      4
                      8

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      22
                      25
                      25

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      21
                      21

                      4101
                      Outlays from mandatory balances
                      22
                      3

                      4110
                      Outlays, gross (total)
                      22
                      24
                      21

                      4180
                      Budget authority, net (total)
                      22
                      25
                      25

                      4190
                      Outlays, net (total)
                      22
                      24
                      21

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      106
                      108
                      109

                      5001
                      Total investments, EOY: Federal securities: Par value
                      108
                      109
                      109

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

          Object Classification (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      1
                      1
                      1

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      6
                      6
                      6

                      26.0
                      Supplies and materials
                      12
                      13
                      14

                      31.0
                      Equipment
                      2
                      2
                      2

                      99.9
                      Total new obligations, unexpired accounts
                      23
                      24
                      25

          Employment Summary

                      Identification code 036–8180–0–7–705
                      2017 actual
                      2018 est.
                      2019 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      8
                      8
                      8

             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, $108,530,139,000, to remain available until expended, of which $107,119,807,000 shall become available on October 1, 2019: Provided, That not to exceed $18,047,000 of the amount made available for fiscal year 2020 under this heading shall be reimbursed to "General Operating Expenses, Veterans Benefits Administration", and "Information
                Technology Systems" for necessary expenses in implementing the provisions of chapters 51, 53, and 55 of title 38, United States
                Code, the funding source for which is specifically provided as the "Compensation and Pensions" appropriation: Provided further, That such sums as may be earned on an actual qualifying patient basis, shall be reimbursed to "Medical Care Collections
                Fund" to augment the funding of individual medical facilities for nursing home care provided to pensioners as authorized:
                Provided further, That, of the funds made available under this heading in this Act and in Public Law 114–223, such sums as may be necessary
                shall be reimbursed to "General Operating Expenses, Veterans Benefits Administration" and "Information Technology Systems"
                for necessary expenses in carrying out the pilot program for disability examinations authorized by section 504 of Public Law
                104–275, as amended (38 U.S.C. 5101 note), to include associated expenses authorized by section 111 of title 38, United States Code.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0102–0–1–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0101
                      Veterans
                      72,440
                      78,253
                      85,138

                      0102
                      Survivors
                      6,612
                      6,965
                      7,317

                      0191
                      Compensation sub-total
                      79,052
                      85,218
                      92,455

                      0200
                      Other compensation expenses
                      79,052
                      85,218
                      92,455

                      0201
                      Chapter 18
                      22
                      23
                      23

                      0202
                      Clothing allowance
                      120
                      127
                      135

                      0203
                      Misc assistance (EAJ, SAFD)
                      16
                      17
                      18

                      0204
                      Medical exam pilot program
                      765
                      778
                      791

                      0205
                      OBRA payment to VBA and IT
                      3
                      3
                      4

                      0291
                      Total other compensation expenses
                      926
                      948
                      971

                      0293
                      Total compensation
                      79,978
                      86,166
                      93,426

                      0302
                      Veterans
                      3,523
                      3,524
                      3,587

                      0303
                      Survivors
                      1,850
                      1,904
                      1,974

                      0391
                      Pensions sub total
                      5,373
                      5,428
                      5,561

                      0401
                      Reimbursements to GOE, IT and VHA
                      13
                      14
                      14

                      0492
                      Total pensions
                      5,386
                      5,442
                      5,575

                      0501
                      Caskets and Urns
                      1

                      0502
                      Burial allowance
                      29
                      30
                      31

                      0503
                      Burial plots
                      25
                      25
                      26

                      0504
                      Service-connected deaths
                      75
                      75
                      79

                      0505
                      Burial flags
                      20
                      24
                      24

                      0506
                      Headstones and markers
                      68
                      77
                      77

                      0508
                      Graveliners
                      9
                      4
                      4

                      0509
                      Pre-Place Crypts
                      24
                      23
                      20

                      0591
                      Total burial program
                      251
                      258
                      261

                      0900
                      Total new obligations (object class 42.0)
                      85,615
                      91,866
                      99,262

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2,842
                      3,831
                      2,084

                      1021
                      Recoveries of prior year unpaid obligations
                      3

                      1033
                      Recoveries of prior year paid obligations
                      518

                      1050
                      Unobligated balance (total)
                      3,363
                      3,831
                      2,084

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1,410

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation
                      86,083
                      90,119
                      95,768

                      1900
                      Budget authority (total)
                      86,083
                      90,119
                      97,178

                      1930
                      Total budgetary resources available
                      89,446
                      93,950
                      99,262

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3,831
                      2,084

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      143
                      162
                      7,772

                      3010
                      New obligations, unexpired accounts
                      85,615
                      91,866
                      99,262

                      3020
                      Outlays (gross)
                      –85,593
                      –84,256
                      –98,302

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3

                      3050
                      Unpaid obligations, end of year
                      162
                      7,772
                      8,732

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      143
                      162
                      7,772

                      3200
                      Obligated balance, end of year
                      162
                      7,772
                      8,732

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      86,083
                      90,119
                      97,178

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      82,607
                      80,263
                      87,982

                      4101
                      Outlays from mandatory balances
                      2,986
                      3,993
                      10,320

                      4110
                      Outlays, gross (total)
                      85,593
                      84,256
                      98,302

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –518

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      518

                      4160
                      Budget authority, net (mandatory)
                      86,083
                      90,119
                      97,178

                      4170
                      Outlays, net (mandatory)
                      85,075
                      84,256
                      98,302

                      4180
                      Budget authority, net (total)
                      86,083
                      90,119
                      97,178

                      4190
                      Outlays, net (total)
                      85,075
                      84,256
                      98,302

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

                      2017 actual
                      2018 est.
                      2019 est.

                      Enacted/requested:

                      Budget Authority
                      86,083
                      90,119
                      97,178

                      Outlays
                      85,075
                      84,256
                      98,302

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –110

                      Outlays

                      –110

                      Total:

                      Budget Authority
                      86,083
                      90,119
                      97,068

                      Outlays
                      85,075
                      84,256
                      98,192

             WORKLOAD

                         2017 actual
                         2018 est
                         2019 est.

                         Compensation Completed Claims:

                         Rating
                         1,237,834
                         1,263,286
                         1,309,556

                         Other Claims
                         2,603,616
                         2,554,194
                         2,593,950

                         Pension Completed Claims:

                         Rating
                         148,560
                         146,399
                         147,760

                         Other Non-Rating Claims
                         465,166
                         445,994
                         450,736

             The Budget requests $1,410,332,000 in appropriations for 2019 and $107,119,807,000 in advance appropriations for 2020 for
                Compensation and Pensions. This request satisfies the requirement created by the Consolidated and Further Continuing Appropriations
                Act, 2015 (P.L. 113–235) and prevents our Nation's veterans from being adversely affected by budget delays.

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

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

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

             Legislation is proposed to provide a cost-of-living adjustment comparable to the annual Social Security increase to recipients
                of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
                made on January 1, 2019, is expected to be 2.4 percent.

             AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS

                         2017 actual
                         2018 est
                         2019 est.

                         Veterans:

                         Cases
                         4,455,661
                         4,655,629
                         4,850,289

                         Average payment per case, per year
                         $16,258
                         $16,808
                         $17,553

                         Total obligations (in millions)
                         $72,439
                         $78,252
                         $85,138

                         Survivors:

                         Cases
                         406,043
                         421,021
                         432,353

                         Average payment per case, per year
                         $16,284
                         $16,544
                         $16,924

                         Total obligations (in millions)
                         $6,612
                         $6,965
                         $7,317

                         Chapter 18:

                         Children
                         1,148
                         1,141
                         1,134

                         Average payment per case, per year
                         $19,358
                         $19,745
                         $20,219

                         Total obligations (in millions)
                         $22
                         $23
                         $23

                         Clothing allowance:

                         Number of veterans
                         153,630
                         160,033
                         166,166

                         Average payment per case, per year
                         $779
                         $795
                         $814

                         Total obligations (in millions)
                         $120
                         $127
                         $135

                         Special Allowance for Dependents:

                         Cases
                         22
                         22
                         22

                         Average benefit
                         $4,845
                         $4,942
                         $5,061

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

                         Equal Access to Justice Act:

                         Cases
                         2,946
                         3,034
                         3,122

                         Average benefit
                         $5,451
                         $5,560
                         $5,693

                         Total Obligations (in millions)
                         $16
                         $17
                         $18

                         REPS:

                         Cases
                         4
                         3
                         3

                         Average benefit
                         $15,968
                         $14,336
                         $14,346

                         Total Obligations (in millions)
                         $0
                         $0
                         $0

             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, 2019, is expected to be 2.4 percent.

             AVERAGE NUMBER OF PENSION CASES AND PAYMENTS

                         2017 actual
                         2018 est.
                         2019 est.

                         Veterans:

                         Cases
                         281,776
                         273,642
                         268,729

                         Average payment per case, per year
                         $12,506
                         $12,879
                         $13,345

                         Total obligations (in millions)
                         $3,524
                         $3,524
                         $3,586

                         Survivors:

                         Cases
                         201,565
                         200,679
                         199,972

                         Average payment per case, per year
                         $9,176
                         $9,489
                         $9,873

                         Total obligations (in millions)
                         $1,850
                         $1,904
                         $1,974

             Burial benefits in 2018 provide for: (a) the payment of an allowance of $762 (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 $762
                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

                         2017 actual
                         2018 est.
                         2019 est.

                         Burial allowance
                         61,328
                         61,060
                         62,184

                         Burial plot
                         33,620
                         33,473
                         34,089

                         Service-connected deaths
                         42,860
                         39,884
                         41,855

                         Burial flags
                         447,426
                         497,644
                         497,644

                         Headstones and markers
                         365,892
                         373,895
                         378,701

                         Graveliners
                         12,536
                         11,478
                         11,625

                         Preplaced crypts
                         21,528
                         30,281
                         30,670

                         Caskets and Urns
                         314
                         305
                         310

             Compensation and Pensions

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

                      Identification code 036–0102–4–1–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0101
                      Clarify Evidentiary Threshold for Ordering VA Exams

                      –78

                      0111
                      Round Down COLA Service-Connected DIC Five years

                      –34

                      0112
                      Reissue VA Payments fo all Victims of Fiduciary Misuse

                      1

                      0116
                      VA to Pay Flat Rate Domestic Transp. to National Cemetery

                      –1

                      0118
                      Spousal and Dependent Inscriptions Headstones/Markers

                      1

                      0120
                      Pay Transport Costs to State or Tribal Organization Cemetery

                      1

                      0191
                      Compensation sub-total

                      –110

                      0200
                      Other compensation expenses

                      –110

                      0293
                      Total compensation

                      –110

                      0900
                      Total new obligations (object class 42.0)

                      –110

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation

                      –110

                      1900
                      Budget authority (total)

                      –110

                      1930
                      Total budgetary resources available

                      –110

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –110

                      3020
                      Outlays (gross)

                      110

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –110

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –110

                      4180
                      Budget authority, net (total)

                      –110

                      4190
                      Outlays, net (total)

                      –110

             Extension of reduction in amount of pension furnished by the Department for certain veterans covered by Medicaid plans for
                services furnished by nursing facilities: To provide an extension of the current policy to limit to $90 the pension payable
                to certain recipients of Medicaid-covered nursing home care, and to protect that pension payment from being applied to the
                cost of the recipient's nursing-home care. This proposal would extend the current authorization from 2027 to 2028, resulting
                in a cost savings of $296 million in 2028.

             Clarify Evidentiary Threshold for Ordering VA Examinations. VA seeks to amend 38 U.S.C. 5103A(d)(2) to clarify the evidentiary threshold at which VA, under its duty to assist obligation
                in 5103A, is required to request a medical examination for compensation claims. This proposal aims to eliminate delays in
                claims processing by establishing a more reasonable policy in determining when a VA examination is warranted in connection
                with a claim for compensation. In recent years, the courts have held that evidence necessary to satisfy the requirements of
                38 U.S.C. 5103A(d)(2) is much lower than VA or Congress contemplated. This proposed change would require, in general, the
                existence of objective evidence of an in-service event, injury, or disease to trigger VA's duty to request an examination
                under 38 U.S.C. 5103A(d)(2)(B). Mandatory savings are estimated to be $79.3 million in 2019, $421.1 million for five years,
                and $909.3 million for ten years.

             Elimination of Payment of Benefits to the Estates of Deceased Nehmer Class Members and to the Survivors of Certain Class Members. VA seeks to amend 38 U.S.C. 1116 to eliminate payment of benefits to the estates of deceased Nehmer class members and to
                survivors of certain class members when such benefits are the result of presumptions of service connection established for
                diseases associated with exposure to certain herbicide agents. The Agent Orange Act of 1991 expired on September 30, 2015.
                As a result, VA currently is not compelled to abide by the judicially imposed Nehmer readjudication requirements for any presumptive
                conditions that may be added in the future. Unless courts decide otherwise, VA would not be obligated to make retroactive
                payments associated with new Agent Orange presumptions. No mandatory costs are associated with this proposal.

             Clarify Chemicals at Issue for Purposes of Presumptive Service Connection for Veterans Serving in the Republic of Vietnam. VA seeks to amend 38 U.S.C. 1116 to define the harmful chemicals, specifically Tetrachlorodibenzo-p-dioxin (TCDD), used in
                herbicides. Defining the harmful chemical (TCDD) used in herbicides within the Republic of Vietnam would allow VA to clarify
                complex rules for exposure claims outside Vietnam. TCDD was not used in commercial herbicides on bases outside of Vietnam.
                IOM has determined that the only chemical in herbicides for which there are adverse health effects is TCDD. Thus, based on
                program knowledge of use of the herbicides, VA would be able to clarify rules for claiming exposure. No benefit costs are
                associated with this proposal.

             Attendance at Transition Assistant Program (TAP) or Access to eBenefits Meets the Requirements to Notify Veterans by Letter
                   of VA Benefits and Services. This proposal will amend 38 U.S.C. 6303(b) to authorize VA to use TAP or eBenefits to notify each transitioning veteran of
                all VA benefits and services for which they may be eligible. Currently, statute requires VA to send each veteran a letter
                with benefits information. For those veterans discharged or separated without a high-school diploma, this proposal would also
                eliminate the requirement for VA to make in-person or telephone contact regarding their eligibility for benefits, except in
                instances where they did not attend a TAP briefing or were not receiving information through eBenefits. No benefit costs are
                associated with this proposal.

              Extend the Time for Medical Examinations for Certain Veterans with Mental Disorders. This legislative proposal would amend title 38 U.S.C. 1156(a)(3) to require VA to schedule a medical examination for veterans
                discharged from the military due to a mental disorder no later than 18 months (rather than 6 months) after separation or discharge
                of such veteran from active duty. Performing the examination no later than eighteen months after discharge allows the clinician
                to more accurately evaluate the condition and would better align with VA's and DoD's current practice of scheduling review
                examinations. No benefit costs are associated with this proposal.

             Automatic Annual Cost-of-Living Adjustments (COLA) for Disability Compensation and Dependency and Indemnity Compensation (DIC). This proposal would amend 38 U.S.C. 1104, 1303, and 5312 to provide for the annual COLA to be made automatically by law each
                year in the rates of disability compensation and DIC. The amendment would also provide for automatic COLA for clothing allowance
                and the additional compensation for dependents. No benefit costs are associated with this proposal.

             Eliminate the Direct Payment of Fees from VA to Accredited Agents and Attorneys. This proposal seeks to amend 38 U.S.C. 5904(d) to eliminate the authority for VA to make direct payments of fees to agents
                or attorneys. This proposal seeks to eliminate VA authority to make direct payments to agents or attorneys because this function
                is time consuming for VA claims processing employees. No benefits costs are associated with this proposal.

             Extend the Authority for Operations of the Manila VA Regional Office. VA proposes to extend the authority currently provided by 38 U.S.C. 315(b) to maintain the operations of the Manila RO to
                December 31, 2022. No benefit costs are associated with this proposal.

              Reimbursement of Credentialing Costs. VA seeks to amend 38 U.S.C. 5906 to allow VA to collect, from private attorneys and claims agents, a reasonable fee necessary
                to offset the costs of performing necessary background and other investigations and issuing credentials allowing access to
                sensitive electronic claims processing systems. It would also eliminate the need for appropriation act authority to retain
                and use fees authorized to be collected under this section. In addition, it would permit VA to use collections within two
                fiscal years, ensuring that fees collected near the end of a fiscal year would not expire before they could be obligated.
                No benefit costs are associated with this proposal.

             Round-Down of the Computation of the Cost of Living Adjustment (COLA) for Service-Connected Compensation and Dependency and
                   Indemnity Compensation (DIC) for Five Years. This proposal would amend title 38, U.S.C. 1303(a) and 1104(a) to provide a five-year round-down provision of the computation
                of the cost of living adjustment (COLA) for service-connected compensation and dependency and indemnity compensation (DIC).
                Benefit savings are estimated to be $34.1 million in 2019 and $749.2 million for five years. This proposal would reinstate
                the round-down for five years; however, the cumulative effect of rounding-down COLAs for five years will total $2.3 billion
                in savings over ten years.

              Reissue VA Benefit Payments to all Victims of Fiduciary Misuse. VA seeks to amend 38 U.S.C. 6107, which authorizes VA to reissue benefits to a beneficiary if the beneficiary's VA-appointed
                fiduciary misuses the beneficiary's benefits. This amendment would extend VA's reissuance authority to allow the reissuance
                of benefits to a beneficiary in cases of misuse by individual fiduciaries, who manage benefits for less than 10 beneficiaries,
                without regard to VA negligence in appointing or overseeing such fiduciaries. The amendment would prescribe that VA would
                pay the beneficiary or the beneficiary's successor fiduciary an amount equal to the amount of the misused benefits in any
                case in which a fiduciary misuses a beneficiary's VA benefits. Benefit costs are estimated to be $1.3 million in 2019, $7.0
                million over five years, and $15.9 million over 10 years.

              Provide a Fixed Net Worth Limit and Remove Annual Income from Net Worth Calculation. VA seeks to amend 38 U.S.C. 1522 and 1543 to remove the requirement that VA consider annual income in its net worth determinations.
                VA believes that removing annual income as a component of net worth would simplify and render more consistent net worth determinations.
                VA's intent with this proposal is to allow more fair and consistent net worth calculations and to promote pension automation
                with respect to net worth calculations. Benefit costs are estimated to be $56 thousand during the first year, $729 thousand
                for five years, and $2.5 million over ten years.

             Authorize VA to Rely on Unearned and Earned Income Information Supplied by IRS and SSA for Purposes of Determining Eligibility
                   for its Needs-Based Pension Program, and Eliminate the Need for VA to Independently Verify the Information. VA seeks to amend 38 U.S.C. 5317(b) and (e) to authorize VA to rely on information it obtains from the Internal Revenue Service
                (IRS) and Social Security Administration (SSA) when making initial pension eligibility determinations. VA also proposes to
                remove the requirement that VA independently verify the information before terminating, denying, suspending, or reducing a
                claimant's or beneficiary's needs-based pension benefits. No benefits costs are associated with this proposal.

              Allow VBA to Pay a Flat Rate for Non-Service-Connected Burial for Veterans Who Die in a VHA or VA Facility. VA seeks to amend 38 U.S.C. 2303(a)(1) to authorize payment of a flat-rate, non-service-connected, burial allowance for veterans
                who die in a qualifying VHA or VA facility. This one-time allowance would be equal to the maximum payment authorized under
                current law. This amendment would allow VA to expedite delivery of benefits to surviving spouses through automation and to
                all other claimants through streamlined processing of flat rate payments. No benefits costs are associated with this proposal.

              Authorize VA to Pay a Flat Rate for the Costs of Domestic Transportation of a Deceased Veteran to a National Cemetery. VA seeks to amend 38 U.S.C. 2308 to authorize VA to pay claimants a one-time, flat-rate benefit of $600 for the domestic
                transportation of a deceased veteran to a national cemetery, or upon the qualifying death of a veteran. After the first year,
                the flat rate fee would be adjusted annually by the Consumer Price Index. Benefit savings are estimated to be $541 thousand
                in 2019, $2.2 million for five years, and $2.2 million over ten years.

              Modernizing VA's Records Management Program. This proposal would amend title 38 U.S.C. by creating a new section 5707 to codify VBA's procedures under the Records Control
                Schedule required by title 44 U.S.C. No benefits costs are associated with this proposal.

             Spousal and Dependent Inscriptions on Veteran Headstones and Markers. VA seeks to amend title 38 U.S.C. 2306(g) to allow the inscription, if feasible and upon request, on a government-furnished
                headstone and marker for placement on a gravesite in a non-VA cemetery, of information about the veteran's spouse or dependent
                child. The proposed applicability date would be to add such an inscription for the headstones and markers of veterans whose
                date of death is on or after January 1, 2014. Benefit costs to the mandatory C&P appropriation are estimated to be $1.1 million
                in 2019, $4.7 million over five years, and $9 million over 10 years.

              Burial of Dependents Who Predecease Active Duty Servicemembers. VA seeks to amend title 38 U.S.C. 2306 and 2402 to authorize VA to inter in a VA national cemetery and mark the gravesite
                of the spouse and dependent child of a member of the Armed Forces serving on active duty at the time of the spouse's or child's
                death. Benefit costs associated with this proposal are insignificant.

             Authorization to Pay Cost of Transporting Certain Deceased Veterans to a State or Tribal Organization Cemetery. VA seeks to amend title 38 U.S.C., to authorize the Secretary of Veterans Affairs (VA) to pay costs relating to the transportation
                of certain deceased veterans to veterans' cemeteries owned by a State or tribal organization. Benefit costs to the mandatory
                C&P appropriation are estimated to be $1.3 million in FY 2019, $7.3 million over five years, and $16.7 million over ten years.

             Authorization to Provide Headstone or Marker for Unmarked Grave of Spouse or Child in Tribal Organization Cemetery. VA seeks to amend title 38 U.S.C. 2306, to provide headstones and markers for burial and memorialization of veterans' eligible
                spouses and dependent children interred at tribal veterans cemeteries. Under current law, spouses and dependents are eligible
                for a headstone or marker for placement in a national and state veterans cemetery, but not a tribal veterans cemetery. Benefit
                costs associated with this proposal are insignificant.

              Burial Benefit Eligibility Requirement for Other-Than-Dishonorable Service for Deaths in Active Service. VA seeks to amend title 38 U.S.C. 2402(a)(1) to require that a servicemember who dies in active service must have been serving
                under conditions other than dishonorable to be eligible for burial in a national cemetery. In addition, VA seeks to amend
                title 38 U.S.C. 2306(b)(4) and (g)(2) to impose the same requirement for eligibility for a memorial headstone or marker; and
                to amend title 38 U.S.C. 2301(d) to do the same for eligibility for a burial flag. No benefits costs are associated with this
                proposal.

             Establish a Consistent Applicability Date for Provision of Memorial Headstones and Markers for Eligible Non-Veteran Individuals. VA seeks to amend 38 U.S.C. 2306(b) to establish a consistent applicability date of "after November 11, 1998," for the provision
                of memorial headstones and markers for all eligible non-veteran individuals. As a result of this proposal, all eligible non-veteran
                individuals will have the same applicability date for the memorial headstone and marker benefit for placement in national
                and state veterans cemeteries. It would not expand eligibility for placement in private cemeteries for non-veterans. Benefit
                costs associated with this proposal are insignificant.

             Expansion of Eligibility for Government-Furnished Headstone, Marker or Medallion for Medal of Honor Recipients. VA seeks to amend 38 U.S.C. 2306(d) to allow VA to furnish a headstone, marker or medallion for the privately marked graves
                of all eligible Medal of Honor (MOH) recipients, regardless of a recipient's date of death. This proposal would allow VA to
                provide a headstone, marker, or medallion for the historic gravesite of a Medal of Honor recipient who served in the Armed
                Forces prior to 1917 and whose gravesite is already marked by a privately-furnished or a government-furnished headstone or
                maker. Benefit costs associated with this proposal are insignificant.

             Readjustment benefitsFor the payment of readjustment and rehabilitation benefits to or on behalf of veterans as authorized by chapters 21, 30,
                31, 33, 34, 35, 36, 39, 41, 51, 53, 55, and 61 of title 38, United States Code, $14,065,282,000, to remain available until expended and to become available on October 1, 2019: 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.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0137–0–1–702
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0101
                      Sons and daughters
                      467
                      494
                      650

                      0102
                      Spouses
                      86
                      90
                      124

                      0191
                      Total education and training
                      553
                      584
                      774

                      0201
                      Vocational rehabilitation training
                      786
                      893
                      959

                      0202
                      Subsistence allowance
                      621
                      842
                      893

                      0203
                      Automobiles and adaptive equipment
                      120
                      132
                      136

                      0204
                      Housing Grants
                      97
                      113
                      118

                      0205
                      Housing Technology Grants
                      1
                      1

                      0291
                      Total special assistance to disabled veterans
                      1,625
                      1,981
                      2,106

                      0301
                      Work study
                      46
                      57
                      59

                      0302
                      Payments to States
                      19
                      21
                      24

                      0303
                      All-volunteer assistance:  Basic benefits and all other
                      11,237
                      11,877
                      12,280

                      0305
                      Tuition Assistance
                      4
                      5
                      5

                      0306
                      Licensing and Certification
                      1
                      2
                      2

                      0307
                      Reporting fees
                      6
                      10
                      12

                      0308
                      Reimbursement to GOE

                      1
                      1

                      0309
                      Contract Counseling
                      3
                      6
                      6

                      0391
                      Total All-volunteer assistance and other
                      11,316
                      11,979
                      12,389

                      0799
                      Total direct obligations
                      13,494
                      14,544
                      15,269

                      0802
                      Veterans and servicepersons supplementary benefits
                      14
                      15
                      16

                      0803
                      Chapter 1606 reservists benefits
                      104
                      104
                      105

                      0804
                      Chapter 1606 reservists supplementary benefits
                      27
                      27
                      27

                      0805
                      Chapter 1607 reservists benefits
                      8
                      7
                      8

                      0807
                      Chapter 33 DoD Reimbursements
                      105
                      110
                      114

                      0899
                      Total reimbursable obligations
                      258
                      263
                      270

                      0900
                      Total new obligations, unexpired accounts
                      13,752
                      14,807
                      15,539

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2,914
                      6,081
                      5,246

                      1021
                      Recoveries of prior year unpaid obligations
                      5

                      1033
                      Recoveries of prior year paid obligations
                      315

                      1050
                      Unobligated balance (total)
                      3,234
                      6,081
                      5,246

                      Budget authority:

                      Appropriations, mandatory:

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation
                      16,341
                      13,709
                      11,832

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      258
                      263
                      269

                      1900
                      Budget authority (total)
                      16,599
                      13,972
                      12,101

                      1930
                      Total budgetary resources available
                      19,833
                      20,053
                      17,347

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      6,081
                      5,246
                      1,808

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      182
                      130
                      1,007

                      3010
                      New obligations, unexpired accounts
                      13,752
                      14,807
                      15,539

                      3020
                      Outlays (gross)
                      –13,799
                      –13,930
                      –15,385

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –5

                      3050
                      Unpaid obligations, end of year
                      130
                      1,007
                      1,161

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      181
                      129
                      1,006

                      3200
                      Obligated balance, end of year
                      129
                      1,006
                      1,160

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      16,599
                      13,972
                      12,101

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      10,703
                      7,719
                      9,133

                      4101
                      Outlays from mandatory balances
                      3,096
                      6,211
                      6,252

                      4110
                      Outlays, gross (total)
                      13,799
                      13,930
                      15,385

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –258
                      –263
                      –269

                      4123
                      Non-Federal sources
                      –315

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –573
                      –263
                      –269

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      315

                      4160
                      Budget authority, net (mandatory)
                      16,341
                      13,709
                      11,832

                      4170
                      Outlays, net (mandatory)
                      13,226
                      13,667
                      15,116

                      4180
                      Budget authority, net (total)
                      16,341
                      13,709
                      11,832

                      4190
                      Outlays, net (total)
                      13,226
                      13,667
                      15,116

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

                      2017 actual
                      2018 est.
                      2019 est.

                      Enacted/requested:

                      Budget Authority
                      16,341
                      13,709
                      11,832

                      Outlays
                      13,226
                      13,667
                      15,116

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      29

                      Outlays

                      29

                      Total:

                      Budget Authority
                      16,341
                      13,709
                      11,861

                      Outlays
                      13,226
                      13,667
                      15,145

             WORKLOAD—Vocational Rehabilitation and Employment

                         2017 actual
                         2018 est.
                         2019 est.

                         Evaluation and planning
                         78,159
                         78,941
                         79,730

                         Rehabilitation services
                         111,215
                         112,327
                         113,450

                         Employment services status
                         26,232
                         26,494
                         26,759

                         Vocational/educational counseling
                         9,231
                         9,323
                         9,417

             WORKLOAD—Education

                         2017 actual
                         2018 est.
                         2019 est.

                         Original claims
                         339,150
                         372,023
                         403,568

                         Adjustments/supplemental claims
                         3,443,938
                         3,761,565
                         4,080,520

             For 2020 , the Budget requests $14,065,282,000 in advance appropriations for Readjustment Benefits. This request satisfies
                the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113–235) and prevents our
                Nation's veterans from being adversely affected by budget delays.

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

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

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

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

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

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

                         2017 actual
                         2018 est.
                         2019 est.

                         Chapter 33:

                         Number of trainees
                         755,476
                         766,740
                         766,056

                         Average cost per trainee
                         $14,636
                         $15,310
                         $15,891

                         Total cost (in millions)
                         $11,057
                         $11,739
                         $12,174

                         Chapter 30:

                         Number of trainees
                         34,582
                         28,887
                         22,898

                         Average cost per trainee
                         $8,641
                         $9,136
                         $9,669

                         Total cost (in millions)
                         $299
                         $264
                         $221

                         Chapter 1606:

                         Number of trainees
                         54,909
                         53,943
                         52,994

                         Average cost per trainee
                         $2,333
                         $2,422
                         $2,489

                         Total cost (in millions)
                         $130
                         $131
                         $132

                         Chapter 1607:

                         Number of trainees
                         1,586
                         1,586
                         1,586

                         Average cost per trainee
                         $4,548
                         $4,721
                         $4,853

                         Total cost (in millions)
                         $7
                         $7
                         $8

                         Chapter 35 Sons and Daughters:

                         Number of trainees
                         83,545
                         86,384
                         89,303

                         Average cost per trainee (in dollars)
                         $5,594
                         $5,716
                         $7,281

                         Total cost (in millions)
                         $467
                         $494
                         $650

                         Chapter 35 Wives and Widow(ers):

                         Number of trainees
                         16,730
                         17,261
                         18,556

                         Average cost per trainee (in dollars)
                         $5,127
                         $5,240
                         $6,675

                         Total cost (in millions)
                         $86
                         $90
                         $124

                         Veterans Retraining Assistance Program:

                         Number of trainees
                         0

                         Average cost per trainee
                         $0

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

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

             CASELOAD AND AVERAGE COST DATA

                         2017 actual
                         2018 est.
                         2019 est.

                         Chapter 31:

                         Rehabilitation, Evaluation, Planning and Service cases
                         11,399
                         12,472
                         12,910

                         Number of trainees
                         120,819
                         132,189
                         136,836

                         Average cost per trainee (in dollars)
                         $11,649
                         $13,121
                         $13,536

                         Total cost (in millions)
                         $1,407
                         $1,734
                         $1,852

             Specially Adapted Housing Grants.—Specially adapted housing grants are provided to certain severely disabled veterans. In 2018, the maximum grant amount is
                $81,080. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up
                to $16,217.

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

             Automobile Grants and Adaptive Equipment.—Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
                is provided to certain service-disabled veterans and servicemembers toward the purchase price of an automobile. The maximum
                allowance increased to $20,577 in 2018, under The Veterans Benefits Act of 2010, (P.L. 111–275) and will continue to increase
                based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.

             CASELOAD AND AVERAGE COST DATA

                         2017 actual
                         2018 est.
                         2019 est.

                         Housing grants:

                         Number of housing grants
                         3,047
                         4,013
                         4,013

                         Average cost per grant
                         $31,805
                         $28,150
                         $29,464

                         Total cost (in millions)
                         $97
                         $113
                         $118

                         Number of housing technology grants
                         4
                         5
                         0

                         Average cost per grant
                         $134,192
                         $200,000
                         $0

                         Total cost (in millions)
                         $.5
                         $1
                         $0

                         Automobiles or other conveyances:

                         Number of conveyances
                         1,875
                         2,037
                         2,037

                         Average benefit
                         $18,861
                         $19,207
                         $19,559

                         Obligations (in millions)
                         $35
                         $39
                         $40

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

                         Number of items
                         6,931
                         7,440
                         7,440

                         Average benefit
                         $12,171
                         $12,554
                         $12,949

                         Obligations (in millions)
                         $84
                         $93
                         $96

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

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

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

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

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

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–0137–0–1–702
                      2017 actual
                      2018 est.
                      2019 est.

                      41.0
                      Direct obligations: Grants, subsidies, and contributions
                      13,494
                      14,544
                      15,269

                      99.0
                      Reimbursable obligations
                      258
                      263
                      270

                      99.9
                      Total new obligations, unexpired accounts
                      13,752
                      14,807
                      15,539

             Readjustment Benefits

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

                      Identification code 036–0137–4–1–702
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0102
                      VA Cap for Flight Training at Public Schools

                      –43

                      0103
                      Approve Prep of Courses Licensing and Certification Exams

                      1

                      0104
                      Vocational Rehabilitation for Servicemembers

                      92

                      0106
                      Extend In-State Tuition and Fee Requirements to Voc Rehab

                      –25

                      0107
                      Expand Eligibility for Special Adapted Housing Grants

                      1

                      0109
                      Authority for Home Mods to Special Adapted Housing Program

                      –1

                      0111
                      Authority for Special Adapted Housing Assistive Tech Grants

                      1

                      0112
                      Extension SAH Assistance Certain Veterans Disabilities

                      3

                      0191
                      Total education and training

                      29

                      0799
                      Total direct obligations

                      29

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

                      29

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation

                      29

                      1900
                      Budget authority (total)

                      29

                      1930
                      Total budgetary resources available

                      29

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      29

                      3020
                      Outlays (gross)

                      –29

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      29

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      29

                      4180
                      Budget authority, net (total)

                      29

                      4190
                      Outlays, net (total)

                      29

             Prevent VA from Providing Unlimited Amounts of Payments for Flight Training at Public Schools. VA proposes to amend title 38 U.S.C. 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 $43 million in FY 2019, $239.0 million over five years, and $504.4 million over
                10 years.

             Approve Preparatory Courses of Licensing and Certification Exams. This proposals seeks to amend 3002(3)(B) of title 38 U.S.C. to add a preparatory course for a test that is required to enter
                into, maintain, or advance in a given vocation or profession. Costs are estimated to be $1.4 million in 2019, $7.3 million
                over five years, and $16.0 million over 10 years.

             Vocational Rehabilitation for Servicemembers. This proposal seeks to extend for five years the sunset date in section 1631(b)(2) of Public Law 110–181 (The National Defense
                Authorization Act (NDAA) of 2008), as amended by section 231 of Public Law 112–56, section 724 of Public Law 113–291, and
                Public Law 115–62 by amending title 38 U.S.C. 3102(a). Benefit costs represent a shift in expected obligations over a ten-year
                period. Costs are estimated to be $91.6 million in the 2019, $92.5 million over five years, and $92.5 million over 10 years.

             Allow for Extension of a Period of Employment Services under chapter 31. Amend 38 U.S.C. 3105(b)(1) to allow the period of employment services to be extended in not more than two three-month increments
                if needed to accomplish rehabilitation. This would ensure veterans with service-connected disabilities would be able to receive
                the services necessary to obtain and maintain suitable employment. No costs are associated with this proposal.

              Extend In-State Tuition and Fee Requirements to Vocational Rehabilitation. This proposal seeks to extend in-state tuition and fee requirements of the Veterans Access, Choice, and Accountability Act
                of 2014 (VACAA), or "Choice Act", to apply to vocational rehabilitation programs provided under title 38 U.S.C. chapter 31.
                Savings are estimated to be $25.0 million in 2019, $143.4 million over five years, and $339.0 million over 10 years.

             Expand Eligibility for Specially Adapted Housing (SAH) Grants under 38 U.S.C. 2101(b). This proposal would add certain severe injuries and dismemberment disabilities that affect ambulation and loss or loss of
                use of an upper extremity to the eligibility criteria for the SAH program under 38 U.S.C. 2101(b). Costs are estimated to
                be $1.2 million in 2019, $5.3 million over five years, and $10.0 million over ten years.

              Eliminate Certain Provisions Which Limit the Amount of Specially Adapted Housing (SAH) Assistance Which May be Used to Pay
                   for the Veteran Acquisition. VA seeks to amend 38 U.S.C. 2101 to eliminate the dollar use restrictions on the use of SAH grant funds for home acquisition.
                These restrictions require a proposed housing unit to be more than double the available grant amount. As a result, veterans
                are often prohibited from taking advantage of low-cost adapted homes or from using grant funds to pay off an outstanding lien.
                Costs are estimated to be insignificant.

             Move the Authority for Home Modifications Under a Rehabilitation Program to the Specially Adapted Housing (SAH) program. Amend chapters 21 and 31 of title 38, U.S.C., so that housing modifications required under a rehabilitation program would
                be provided as SAH assistance. Savings to the VA are estimated to be $538 thousand in 2019, $3.0 million over five years,
                and $6.7 million over ten years.

             Establish Debts for Breaching Specially Adapted Housing Contractual Obligations. Amend 38 U.S.C. 2102 to authorize the Secretary to establish debts against any veteran or responsible party in connection
                with the acquisition of Specially Adapted Housing (SAH). This change is consistent with the authority of the Department of
                Veterans Affairs (VA) under 38 U.S.C. 3685(a) to collect overpayments made in connection with its education programs. Savings
                associated with this proposal are estimated to be insignificant.

             Extension of Authority for Specially Adapted Housing (SAH-AT) Assistive Technology Grant Program. This proposal would extend the authority of the Secretary to administer the Specially Adapted Housing Assistive Technology
                Grant (SAH-AT) program through September 30, 2023. Section 203 of Public Law 111–275 (Veterans Benefits Act of 2010), codified
                at 38 U.S.C. 2108, established the SAH-AT grant program through September 30, 2016. Section 409 of Public Law 114–228 extended
                this authority through September 30, 2017 and section 408 of Public Law 115–62 extended this authority thought September 30,
                2018. Costs associated with this proposal are estimated to be $1 million in 2019 and $5 million over five years.

             Extension of Specially Adapted Housing Assistance for Certain Veterans with Disabilities. This proposal seeks to extend the authority established in Public Law 112–154, Honoring American's Veterans and Caring for
                Camp Lejeune Families Act, expanding eligibility for Specially Adapted Housing (SAH) assistance for certain veterans with
                disabilities that cause difficulty ambulating. Public Law 115–62 extended this authority though September 30, 2018; this proposal
                would extend the authority through September 30, 2023. Costs are estimated to be $2.6 million in FY 2019 and $14.1 million
                over five 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, $111,340,000, which shall become available on October 1, 2019, and shall remain available until expended.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0120–0–1–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0011
                      VMLI Death Claims
                      114
                      42
                      41

                      0012
                      Payment to Service-Disabled Veterans Insurance

                      87
                      72

                      0100
                      Total direct expenses
                      114
                      129
                      113

                      0900
                      Total new obligations, unexpired accounts
                      114
                      129
                      113

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      3
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      17
                      12

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation
                      92
                      108
                      106

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      6
                      7
                      6

                      1900
                      Budget authority (total)
                      115
                      127
                      112

                      1930
                      Total budgetary resources available
                      117
                      130
                      113

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3
                      1

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      114
                      129
                      113

                      3020
                      Outlays (gross)
                      –114
                      –129
                      –112

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      115
                      127
                      112

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      112
                      127
                      112

                      4101
                      Outlays from mandatory balances
                      2
                      2

                      4110
                      Outlays, gross (total)
                      114
                      129
                      112

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –6
                      –7
                      –6

                      4180
                      Budget authority, net (total)
                      109
                      120
                      106

                      4190
                      Outlays, net (total)
                      108
                      122
                      106

             WORKLOAD

                         2017 actual
                         2018 est.
                         2019 est.

                         Policy service actions
                         914,241
                         808,130
                         784,030

                         Collections
                         466,860
                         406,500
                         349,400

                         Disability claims
                         30,790
                         36,600
                         36,072

                         Insurance awards
                         174,601
                         173,620
                         160,190

             Public Law 114–113, Consolidated Appropriations Act, 2016 on December 18, 2015, enacted associated advance 2019 appropriations
                of $106,372,000 that shall become available on October 1, 2018.

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

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

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

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

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

             POLICIES AND INSURANCE IN FORCE

                         VMLI Policies
                         2017 actual
                         2018 est.
                         2019 est.

                         Number of Policies
                         2,632
                         2,800
                         2,860

                         Amount of Insurance (dollars in millions)
                         $351
                         $366
                         $378

          Object Classification (in millions of dollars)

                      Identification code 036–0120–0–1–701
                      2017 actual
                      2018 est.
                      2019 est.

                      42.0
                      Direct obligations: Insurance claims and indemnities
                      111
                      125
                      110

                      99.0
                      Reimbursable obligations
                      3
                      4
                      3

                      99.9
                      Total new obligations, unexpired accounts
                      114
                      129
                      113

             Filipino Veterans Equity Compensation Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–1121–0–1–701
                      2017 actual
                      2018 est.
                      2019 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
                (P.L. 110–329), to make payments to eligible persons who served in the Philippines during World War II. Payments were subsequently
                authorized by Congress in the American Recovery and Reinvestment Act of 2009 (P.L. 111–5). Original funding of $198,000,000
                was supplemented by a transfer of $67,000,000 authorized by Public Law 111–212 that remains available until expended. Payments
                to citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.

             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, $2,868,909,000: 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,
                2020.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0151–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0010
                      Compensation and pensions
                      2,454
                      2,280
                      2,377

                      0011
                      Education
                      212
                      209
                      215

                      0012
                      Vocational rehabilitation and counseling
                      231
                      317
                      258

                      0013
                      Insurance
                      1
                      1
                      1

                      0014
                      Housing
                      15
                      18
                      18

                      0799
                      Total direct obligations
                      2,913
                      2,825
                      2,869

                      0801
                      Compensation and pensions
                      782
                      796
                      810

                      0802
                      Education

                      1
                      1

                      0804
                      Insurance
                      29
                      33
                      33

                      0805
                      Housing
                      154
                      155
                      156

                      0899
                      Total reimbursable obligations
                      965
                      985
                      1,000

                      0900
                      Total new obligations, unexpired accounts
                      3,878
                      3,810
                      3,869

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      100
                      60
                      63

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      30

                      1050
                      Unobligated balance (total)
                      130
                      60
                      63

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,844
                      2,825
                      2,869

                      1121
                      Appropriations transferred from other acct [036–1122]
                      10

                      1160
                      Appropriation, discretionary (total)
                      2,854
                      2,825
                      2,869

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      965
                      988
                      988

                      1900
                      Budget authority (total)
                      3,819
                      3,813
                      3,857

                      1930
                      Total budgetary resources available
                      3,949
                      3,873
                      3,920

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –11

                      1941
                      Unexpired unobligated balance, end of year
                      60
                      63
                      51

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      501
                      780
                      669

                      3010
                      New obligations, unexpired accounts
                      3,878
                      3,810
                      3,869

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      103

                      3020
                      Outlays (gross)
                      –3,599
                      –3,921
                      –3,791

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –103

                      3050
                      Unpaid obligations, end of year
                      780
                      669
                      747

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      501
                      780
                      669

                      3200
                      Obligated balance, end of year
                      780
                      669
                      747

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,819
                      3,813
                      3,857

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,060
                      3,222
                      3,284

                      4011
                      Outlays from discretionary balances
                      539
                      699
                      507

                      4020
                      Outlays, gross (total)
                      3,599
                      3,921
                      3,791

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –967
                      –988
                      –988

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –967
                      –988
                      –988

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4070
                      Budget authority, net (discretionary)
                      2,854
                      2,825
                      2,869

                      4080
                      Outlays, net (discretionary)
                      2,632
                      2,933
                      2,803

                      4180
                      Budget authority, net (total)
                      2,854
                      2,825
                      2,869

                      4190
                      Outlays, net (total)
                      2,632
                      2,933
                      2,803

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

             Note.—Reflects FTE treated as reimbursements in all years and the effects of Credit Reform, per Public Law 101–508.

          Object Classification (in millions of dollars)

                      Identification code 036–0151–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,245
                      1,178
                      1,275

                      11.5
                      Other personnel compensation
                      383
                      383
                      393

                      11.9
                      Total personnel compensation
                      1,628
                      1,561
                      1,668

                      12.1
                      Civilian personnel benefits
                      538
                      538
                      547

                      13.0
                      Benefits for former personnel
                      1
                      1
                      1

                      21.0
                      Travel and transportation of persons
                      33
                      32
                      33

                      22.0
                      Transportation of things
                      1
                      2
                      2

                      23.1
                      Rent
                      121
                      121
                      124

                      23.2
                      Rental payments to others
                      20
                      20
                      20

                      23.3
                      Communications, utilities, and miscellaneous charges
                      20
                      20
                      20

                      24.0
                      Printing and reproduction
                      2
                      4
                      4

                      25.2
                      Other services from non-Federal sources
                      536
                      503
                      427

                      26.0
                      Supplies and materials
                      7
                      5
                      5

                      31.0
                      Equipment
                      5
                      16
                      16

                      42.0
                      Insurance claims and indemnities
                      1
                      2
                      2

                      99.0
                      Direct obligations
                      2,913
                      2,825
                      2,869

                      99.0
                      Reimbursable obligations
                      965
                      985
                      1,000

                      99.9
                      Total new obligations, unexpired accounts
                      3,878
                      3,810
                      3,869

          Employment Summary

                      Identification code 036–0151–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      21,196
                      21,500
                      22,381

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,212
                      1,312
                      1,311

             Service-disabled Veterans Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4012–0–3–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Capital investment
                      27
                      28
                      29

                      0802
                      Death claims
                      109
                      118
                      122

                      0803
                      All other
                      7
                      6
                      6

                      0804
                      Payments to GOE and IT
                      14
                      17
                      19

                      0900
                      Total new obligations, unexpired accounts
                      157
                      169
                      176

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      9
                      12
                      26

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      160
                      183
                      171

                      1930
                      Total budgetary resources available
                      169
                      195
                      197

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      12
                      26
                      21

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      19
                      22
                      43

                      3010
                      New obligations, unexpired accounts
                      157
                      169
                      176

                      3020
                      Outlays (gross)
                      –154
                      –148
                      –176

                      3050
                      Unpaid obligations, end of year
                      22
                      43
                      43

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      19
                      22
                      43

                      3200
                      Obligated balance, end of year
                      22
                      43
                      43

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      160
                      183
                      171

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      126
                      127
                      171

                      4101
                      Outlays from mandatory balances
                      28
                      21
                      5

                      4110
                      Outlays, gross (total)
                      154
                      148
                      176

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –70
                      –87
                      –72

                      4123
                      Non-Federal sources
                      –4
                      –5
                      –5

                      4123
                      Non-Federal sources
                      –64
                      –68
                      –69

                      4123
                      Non-Federal sources
                      –22
                      –23
                      –25

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –160
                      –183
                      –171

                      4170
                      Outlays, net (mandatory)
                      –6
                      –35
                      5

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –6
                      –35
                      5

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

                Operating costsDeath claims.—Represents payments to designated beneficiaries.

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

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

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

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

                         2017 actual
                         2018 est.
                         2019 est.

                         Number of policies (EOY)
                         275,208
                         278,401
                         281,104

                         Insurance in force (dollars in millions) (EOY)
                         $2,889
                         $2,955
                         $3,000

             Financing.—Operations are financed from premiums and other receipts. Additional funds are received by transfer from the Veterans Insurance
                and Indemnities appropriation, instead of direct appropriations to this fund.

             Operating results and financial condition.—Since premium and other receipts are insufficient to cover operations, the fund continues to project liabilities in excess
                of assets. The deficit is expected to reach an estimated $1,448 million by September 30, 2018. The expected deficit is financed
                by additional funds from the above-mentioned Veterans Insurance and Indemnities appropriations.

          Object Classification (in millions of dollars)

                      Identification code 036–4012–0–3–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      27
                      28
                      29

                      42.0
                      Insurance claims and indemnities
                      130
                      141
                      147

                      99.9
                      Total new obligations, unexpired accounts
                      157
                      169
                      176

             Veterans Reopened Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4010–0–3–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      20
                      19
                      16

                      0802
                      Dividends
                      2
                      1
                      1

                      0803
                      All other
                      5
                      3
                      2

                      0804
                      Capital investment: policy loans

                      1
                      1

                      0900
                      Total new obligations, unexpired accounts
                      27
                      24
                      20

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      117
                      98
                      80

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      8
                      6
                      5

                      1930
                      Total budgetary resources available
                      125
                      104
                      85

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      98
                      80
                      65

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      29
                      26
                      21

                      3010
                      New obligations, unexpired accounts
                      27
                      24
                      20

                      3020
                      Outlays (gross)
                      –30
                      –29
                      –24

                      3050
                      Unpaid obligations, end of year
                      26
                      21
                      17

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      27
                      24
                      19

                      3200
                      Obligated balance, end of year
                      24
                      19
                      15

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      8
                      6
                      5

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      8
                      6
                      5

                      4101
                      Outlays from mandatory balances
                      22
                      23
                      19

                      4110
                      Outlays, gross (total)
                      30
                      29
                      24

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Interest on Federal securities
                      –6
                      –4
                      –3

                      4123
                      Non-Federal sources
                      –1
                      –1
                      –1

                      4123
                      Non-Federal sources
                      –1
                      –1
                      –1

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –8
                      –6
                      –5

                      4170
                      Outlays, net (mandatory)
                      22
                      23
                      19

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      22
                      23
                      19

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      144
                      123
                      99

                      5001
                      Total investments, EOY: Federal securities: Par value
                      123
                      99
                      80

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

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

             Budget program:

             Death claims.—Represents payments to designated beneficiaries.

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

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

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

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

                         2017 actual
                         2018 est.
                         2019 est.

                         Number of policies
                         9,854
                         8,002
                         6,410

                         Insurance in force (dollars in millions)
                         $105
                         $85
                         $67

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

          Object Classification (in millions of dollars)

                      Identification code 036–4010–0–3–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans

                      1
                      1

                      42.0
                      Insurance claims and indemnities
                      24
                      21
                      17

                      43.0
                      Interest and dividends
                      3
                      2
                      2

                      99.9
                      Total new obligations, unexpired accounts
                      27
                      24
                      20

             Servicemembers' Group Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4009–0–3–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Premium payments
                      766
                      791
                      791

                      0802
                      Payments to carrier
                      1

                      0803
                      Payment to GOE
                      3
                      3
                      3

                      0900
                      Total new obligations (object class 41.0)
                      770
                      794
                      794

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      770
                      794
                      794

                      1930
                      Total budgetary resources available
                      771
                      795
                      795

                      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
                      770
                      794
                      794

                      3020
                      Outlays (gross)
                      –770
                      –794
                      –794

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      770
                      794
                      794

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      769
                      793
                      793

                      4101
                      Outlays from mandatory balances
                      1
                      1
                      1

                      4110
                      Outlays, gross (total)
                      770
                      794
                      794

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –770
                      –794
                      –794

                      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 2019, 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, $200,611,969.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–1119–0–1–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0702
                      Loan guarantee subsidy
                      891
                      435
                      111

                      0705
                      Reestimates of direct loan subsidy
                      5
                      5

                      0706
                      Interest on reestimates of direct loan subsidy
                      6
                      4

                      0707
                      Reestimates of loan guarantee subsidy
                      54
                      470

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      16
                      147

                      0709
                      Administrative expenses
                      195
                      198
                      200

                      0900
                      Total new obligations, unexpired accounts
                      1,167
                      1,259
                      311

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      199
                      198
                      200

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      973
                      1,061
                      111

                      1900
                      Budget authority (total)
                      1,172
                      1,259
                      311

                      1930
                      Total budgetary resources available
                      1,172
                      1,259
                      311

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –5

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1
                      1

                      3010
                      New obligations, unexpired accounts
                      1,167
                      1,259
                      311

                      3020
                      Outlays (gross)
                      –1,166
                      –1,259
                      –311

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      199
                      198
                      200

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      193
                      198
                      200

                      Mandatory:

                      4090
                      Budget authority, gross
                      973
                      1,061
                      111

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      973
                      1,061
                      111

                      4180
                      Budget authority, net (total)
                      1,172
                      1,259
                      311

                      4190
                      Outlays, net (total)
                      1,166
                      1,259
                      311

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

                      2017 actual
                      2018 est.
                      2019 est.

                      Enacted/requested:

                      Budget Authority
                      1,172
                      1,259
                      311

                      Outlays
                      1,166
                      1,259
                      311

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      118

                      Outlays

                      118

                      Total:

                      Budget Authority
                      1,172
                      1,259
                      429

                      Outlays
                      1,166
                      1,259
                      429

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

                      Identification code 036–1119–0–1–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Acquired Direct Loans
                      6
                      9
                      10

                      115004
                      Vendee Direct Loans

                      267
                      323

                      115999
                      Total direct loan levels
                      6
                      276
                      333

                      Direct loan subsidy (in percent):

                      132001
                      Acquired Direct Loans
                      1.92
                      7.94
                      6.33

                      132004
                      Vendee Direct Loans
                      –23.58
                      –26.49
                      –5.47

                      132999
                      Weighted average subsidy rate
                      1.92
                      –25.37
                      –5.12

                      Direct loan subsidy budget authority:

                      133001
                      Acquired Direct Loans

                      1
                      1

                      133004
                      Vendee Direct Loans

                      –71
                      –17

                      133999
                      Total subsidy budget authority

                      –70
                      –16

                      Direct loan subsidy outlays:

                      134001
                      Acquired Direct Loans

                      1
                      1

                      134004
                      Vendee Direct Loans

                      –71
                      –18

                      134999
                      Total subsidy outlays

                      –70
                      –17

                      Direct loan reestimates:

                      135001
                      Acquired Direct Loans
                      1
                      2

                      135004
                      Vendee Direct Loans
                      2
                      2

                      135005
                      Acquired and Vendee Loan Reestimates
                      5

                      135999
                      Total direct loan reestimates
                      8
                      4

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      Housing Guaranteed Loans
                      174,746
                      160,620
                      156,824

                      215999
                      Total loan guarantee levels
                      174,746
                      160,620
                      156,824

                      Guaranteed loan subsidy (in percent):

                      232001
                      Housing Guaranteed Loans
                      0.51
                      0.27
                      0.07

                      232999
                      Weighted average subsidy rate
                      0.51
                      0.27
                      0.07

                      Guaranteed loan subsidy budget authority:

                      233001
                      Housing Guaranteed Loans
                      891
                      434
                      110

                      233999
                      Total subsidy budget authority
                      891
                      434
                      110

                      Guaranteed loan subsidy outlays:

                      234001
                      Housing Guaranteed Loans
                      891
                      434
                      110

                      234999
                      Total subsidy outlays
                      891
                      434
                      110

                      Guaranteed loan reestimates:

                      235001
                      Housing Guaranteed Loans
                      –1,624
                      –1,853

                      235002
                      Guaranteed Loan Sale Securities—Vendee
                      –4

                      235999
                      Total guaranteed loan reestimates
                      –1,628
                      –1,853

                      Administrative expense data:

                      3510
                      Budget authority
                      199
                      179
                      200

                      3590
                      Outlays from new authority
                      194
                      179
                      200

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

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

             (a) 50 percent for loans of $45,000 or less;
             (b) $22,500 for loans greater than $45,000, but no more than $56,250;
             (c) the lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000;
             (d) 25 percent of the loan amount for loans of $144,001 to $453,100; or
             (e) for certain loans in excess of $453,100, the guaranty will be the lesser of: 25 percent of the county loan limit, or 25
                percent of the loan.

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

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

             WORKLOAD [In thousands]

                         2017 actual
                         2018 est.
                         2019 est.

                         Construction and valuation
                         666
                         711
                         760

                         Loan processing
                         1,137
                         1,180
                         1,220

                         Loan service and claims
                         206
                         198
                         190

          Object Classification (in millions of dollars)

                      Identification code 036–1119–0–1–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      195
                      198
                      200

                      41.0
                      Grants, subsidies, and contributions
                      972
                      1,061
                      111

                      99.9
                      Total new obligations, unexpired accounts
                      1,167
                      1,259
                      311

             Veterans Housing Benefit Program Fund

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

                      Identification code 036–1119–4–1–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0702
                      Loan guarantee subsidy

                      73

                      0703
                      Subsidy for modifications of direct loans

                      45

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

                      118

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      118

                      1930
                      Total budgetary resources available

                      118

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      118

                      3020
                      Outlays (gross)

                      –118

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      118

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      118

                      4180
                      Budget authority, net (total)

                      118

                      4190
                      Outlays, net (total)

                      118

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

                      Identification code 036–1119–4–1–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215002
                      Guaranteed Loan Sale Securities—Vendee

                      634

                      215999
                      Total loan guarantee levels

                      634

                      Guaranteed loan subsidy (in percent):

                      232002
                      Guaranteed Loan Sale Securities—Vendee
                      0.00
                      0.00
                      10.72

                      232999
                      Weighted average subsidy rate
                      0.00
                      0.00
                      0.00

                      Guaranteed loan subsidy budget authority:

                      233001
                      Housing Guaranteed Loans

                      5

                      233002
                      Guaranteed Loan Sale Securities—Vendee

                      68

                      233999
                      Total subsidy budget authority

                      73

             Extension of Net Value Authority. This proposal would extend VA's authority for calculating the net value of a property and
                using that calculation to determine VA's liability to pay claims at the time of foreclosure through the end of fiscal year
                2022. P.L. 115–62 extended the requirements to September 30, 2018. This proposal would also provide the Secretary with the
                discretion to determine what costs should be included in the net value calculation, based on prevailing economic conditions.
                Mandatory benefits loan subsidy costs associated with this proposal are insignificant. The tangible benefits gained by this
                proposal are predictability of foreclosure liabilities for VA.

             Extend Vendee Loan Securitization Authority. This proposal would extend, through September 30, 2028, the Secretary's authority
                to issue and guarantee the timely payment of principal and interest on certificates or other securities evidencing an interest
                in a pool of mortgage loans made in connection with the sale of VA-acquired properties. Currently, section 409 of Public Law
                115–62 amended 38 U.S.C. 3720(h) (2) to extend this authority through September 30, 2018. The proposal is estimated to incur
                loan subsidy costs of $89.1 million in 2019, $213.4 million over 5 years, and $333.4 million over 10 years.

             Extend Housing Assistance for Homeless Veterans Under 38 U.S.C. 2041 to Include Permanent Housing Options. The proposal would
                extend the Secretary's authority to use homes acquired through the guaranteed loan program to assist homeless veterans, including
                through the Homeless Shelter Program (HSP), through September 30, 2023. Without extension of the proposal, the Secretary would
                stop using HSP, but would continue to sell already acquired properties and to acquire new properties and sell them. The acquired
                properties that were already sold using HSP would continue serving homeless veterans. Conditional on approval, the proposal
                would amend 38 U.S.C. 2041 by adding that properties acquired under this section may also be used to provide permanent housing.
                This change would better reflect current Federal housing policy regarding homelessness. Section 304 of the Department of Veterans
                Affairs Expiring Authorities Act of 2016, P.L. 114–228 extended the requirements through September 30, 2017. This authority
                was not extended for 2018 and the VA subsequently suspended the Homeless Service Provider program. The proposal is estimated
                to incur loan subsidy costs of $29.1 million in 2019.

             Extend Loan Funding Fee Rates. This proposal would extend the current loan funding fee schedule through September 30, 2028.
                The existing statutory requirement, set forth with P.L. 115–46, VA Choice and Quality Employment Act of 2017, section 402
                extended the funding fee rates through September 30, 2027. Savings are estimated at $356.0 million in 2028.

             Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0004
                      Property management/other expense
                      4
                      1
                      1

                      0091
                      Direct program activities, subtotal
                      4
                      1
                      1

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      6
                      276
                      333

                      0713
                      Payment of interest to Treasury
                      21
                      7
                      16

                      0740
                      Negative subsidy obligations

                      71
                      17

                      0742
                      Downward reestimates paid to receipt accounts
                      1
                      2

                      0743
                      Interest on downward reestimates
                      2
                      3

                      0791
                      Direct program activities, subtotal
                      30
                      359
                      366

                      0900
                      Total new obligations, unexpired accounts
                      34
                      360
                      367

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      59
                      87

                      1023
                      Unobligated balances applied to repay debt
                      –48
                      –87

                      1050
                      Unobligated balance (total)
                      11

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      76
                      360
                      367

                      1422
                      Borrowing authority applied to repay debt
                      –17

                      1440
                      Borrowing authority, mandatory (total)
                      59
                      360
                      367

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      72
                      49
                      53

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –21
                      –49
                      –53

                      1850
                      Spending auth from offsetting collections, mand (total)
                      51

                      1900
                      Budget authority (total)
                      110
                      360
                      367

                      1930
                      Total budgetary resources available
                      121
                      360
                      367

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      87

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      6

                      3010
                      New obligations, unexpired accounts
                      34
                      360
                      367

                      3020
                      Outlays (gross)
                      –34
                      –354
                      –366

                      3050
                      Unpaid obligations, end of year

                      6
                      7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      6

                      3200
                      Obligated balance, end of year

                      6
                      7

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      110
                      360
                      367

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      34
                      354
                      366

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources: Payments from program account
                      –11
                      –10
                      –1

                      4122
                      Interest on uninvested funds
                      –5

                      4123
                      Interest and principal received on loans
                      –56
                      –36
                      –50

                      4123
                      Cash sale of properties

                      –3
                      –2

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –72
                      –49
                      –53

                      4160
                      Budget authority, net (mandatory)
                      38
                      311
                      314

                      4170
                      Outlays, net (mandatory)
                      –38
                      305
                      313

                      4180
                      Budget authority, net (total)
                      38
                      311
                      314

                      4190
                      Outlays, net (total)
                      –38
                      305
                      313

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      6
                      276
                      333

                      1150
                      Total direct loan obligations
                      6
                      276
                      333

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      377
                      342
                      599

                      1231
                      Disbursements: Direct loan disbursements
                      6
                      276
                      333

                      1251
                      Repayments: Repayments and prepayments
                      –41
                      –17
                      –23

                      1263
                      Write-offs for default: Direct loans

                      –2
                      –2

                      1290
                      Outstanding, end of year
                      342
                      599
                      907

          Balance Sheet (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2016 actual
                      2017 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      59
                      88

                      Investments in US securities:

                      1106
                      Receivables, net
                      9
                      7

                      1206
                      Non-Federal assets: Receivables, net
                      6
                      5

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

                      1401
                      Direct loans receivable, gross
                      377
                      342

                      1402
                      Interest receivable
                      20
                      21

                      1404
                      Foreclosed property
                      15
                      3

                      1405
                      Allowance for subsidy cost (-)
                      23
                      33

                      1499
                      Net present value of assets related to direct loans
                      435
                      399

                      1901
                      Other Federal assets: Other assets
                      1
                      1

                      1999
                      Total assets
                      510
                      500

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      500
                      489

                      2105
                      Other
                      10
                      10

                      Non-Federal liabilities:

                      2201
                      Accounts payable

                      2207
                      Other

                      1

                      2999
                      Total liabilities
                      510
                      500

                      4999
                      Total liabilities and net position
                      510
                      500

             Housing Guaranteed Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0002
                      Losses on defaulted loans
                      785
                      1,002
                      1,211

                      0005
                      Payment to trustee reserve
                      15
                      17
                      16

                      0009
                      Property sales expense
                      120
                      132
                      159

                      0010
                      Property management expense
                      79
                      79
                      98

                      0011
                      Property improvement expense
                      2
                      4
                      4

                      0012
                      Loans acquired
                      6
                      10
                      11

                      0013
                      Refunds
                      32
                      27
                      30

                      0014
                      Other Expenses
                      9

                      0091
                      Direct program activities, subtotal
                      1,048
                      1,271
                      1,529

                      Credit program obligations:

                      0711
                      Default claim payments on principal
                      1,469
                      1,681
                      2,033

                      0742
                      Downward reestimates paid to receipt accounts
                      1,526
                      2,327

                      0743
                      Interest on downward reestimates
                      173
                      142

                      0791
                      Direct program activities, subtotal
                      3,168
                      4,150
                      2,033

                      0900
                      Total new obligations, unexpired accounts
                      4,216
                      5,421
                      3,562

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      10,468
                      11,086
                      10,568

                      1033
                      Recoveries of prior year paid obligations
                      8

                      1050
                      Unobligated balance (total)
                      10,476
                      11,086
                      10,568

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4,826
                      4,903
                      4,241

                      1930
                      Total budgetary resources available
                      15,302
                      15,989
                      14,809

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      11,086
                      10,568
                      11,247

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      361
                      307
                      58

                      3010
                      New obligations, unexpired accounts
                      4,216
                      5,421
                      3,562

                      3020
                      Outlays (gross)
                      –4,270
                      –5,670
                      –3,550

                      3050
                      Unpaid obligations, end of year
                      307
                      58
                      70

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      361
                      307
                      58

                      3200
                      Obligated balance, end of year
                      307
                      58
                      70

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      4,826
                      4,903
                      4,241

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      4,270
                      5,670
                      3,550

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Payments from program account
                      –961
                      –1,051
                      –110

                      4120
                      Recoveries from DLFA
                      –6
                      –277
                      –333

                      4122
                      Interest on uninvested funds
                      –206
                      –226
                      –183

                      4123
                      Funding fees
                      –2,155
                      –1,837
                      –1,788

                      4123
                      Cash sale of properties
                      –1,493
                      –1,512
                      –1,827

                      4123
                      Redemption of Properties/Other income and receivables
                      –13

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –4,834
                      –4,903
                      –4,241

                      Additional offsets against financing authority only (total):

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      8

                      4170
                      Outlays, net (mandatory)
                      –564
                      767
                      –691

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –564
                      767
                      –691

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Position with respect to appropriations act limitation on commitments:

                      2111
                      Guaranteed loan commitments from current-year authority
                      174,746
                      160,620
                      156,824

                      2150
                      Total guaranteed loan commitments
                      174,746
                      160,620
                      156,824

                      2199
                      Guaranteed amount of guaranteed loan commitments
                      48,230
                      44,341
                      43,283

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      524,915
                      603,631
                      701,092

                      2231
                      Disbursements of new guaranteed loans
                      174,746
                      160,620
                      156,824

                      2251
                      Repayments and prepayments
                      –93,398
                      –60,446
                      –60,248

                      Adjustments:

                      2262
                      Terminations for default that result in acquisition of property
                      –1,469
                      –1,680
                      –2,033

                      2263
                      Terminations for default that result in claim payments
                      –1,163
                      –1,033
                      –1,238

                      2290
                      Outstanding, end of year
                      603,631
                      701,092
                      794,397

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      159,100
                      179,147
                      202,859

          Balance Sheet (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2016 actual
                      2017 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      10,830
                      11,393

                      Investments in US securities:

                      1106
                      Receivables, net
                      27
                      350

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

                      1504
                      Accounts receivable from foreclosed property
                      13
                      14

                      1504
                      Foreclosed property
                      845
                      726

                      1599
                      Net present value of assets related to defaulted guaranteed loans
                      858
                      740

                      1999
                      Total assets
                      11,715
                      12,483

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt

                      2105
                      Other liabilities
                      1,586
                      1,871

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      361
                      307

                      2204
                      Non-federal liabilities for loan guarantees
                      9,768
                      10,305

                      2999
                      Total liabilities
                      11,715
                      12,483

                      4999
                      Total liabilities and net position
                      11,715
                      12,483

             Housing Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

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

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1

                      1022
                      Capital transfer of unobligated balances to general fund
                      –1

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      13
                      10
                      8

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –12
                      –9
                      –7

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

                      1930
                      Total budgetary resources available
                      2
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      2
                      1
                      1

                      3020
                      Outlays (gross)
                      –2
                      –1
                      –1

                      3050
                      Unpaid obligations, end of year
                      2
                      2
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      2
                      2

                      3200
                      Obligated balance, end of year
                      2
                      2
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      1
                      1

                      4101
                      Outlays from mandatory balances
                      2

                      4110
                      Outlays, gross (total)
                      2
                      1
                      1

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Loan repayments and prepayments
                      –14
                      –1
                      –1

                      4123
                      Sale of homes, cash

                      –1
                      –1

                      4123
                      Interest collection on Veteran liability debts

                      –3
                      –2

                      4123
                      Principal collection on Veteran liability debts

                      –5
                      –4

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –14
                      –10
                      –8

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4160
                      Budget authority, net (mandatory)
                      –12
                      –9
                      –7

                      4170
                      Outlays, net (mandatory)
                      –12
                      –9
                      –7

                      4180
                      Budget authority, net (total)
                      –12
                      –9
                      –7

                      4190
                      Outlays, net (total)
                      –12
                      –9
                      –7

                      Memorandum (non-add) entries:

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

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

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      3
                      2
                      1

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

                      1290
                      Outstanding, end of year
                      2
                      1

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      81
                      45
                      25

                      2251
                      Repayments and prepayments
                      –35
                      –19
                      –11

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

                      2290
                      Outstanding, end of year
                      45
                      25
                      13

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      19
                      10
                      6

                      Addendum:

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

                      2310
                      Outstanding, start of year
                      23
                      20
                      14

                      2331
                      Disbursements for guaranteed loan claims

                      2351
                      Repayments of loans receivable
                      –3
                      –6
                      –4

                      2364
                      Other adjustments, net

                      2390
                      Outstanding, end of year
                      20
                      14
                      10

          Balance Sheet (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2016 actual
                      2017 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      3
                      1

                      Non-Federal assets:

                      1201
                      Investments in non-Federal securities, net
                      140
                      139

                      1206
                      Receivables, net
                      1
                      1

                      1601
                      Direct loans, gross
                      3
                      2

                      1602
                      Interest receivable
                      9
                      35

                      1603
                      Allowance for estimated uncollectible loans and interest (-)
                      –31
                      –35

                      1699
                      Value of assets related to direct loans
                      –19
                      2

                      1701
                      Defaulted guaranteed loans, gross
                      23
                      20

                      1703
                      Allowance for estimated uncollectible loans and interest (-)
                      –1
                      –18

                      1704
                      Defaulted guaranteed loans and interest receivable, net
                      22
                      2

                      1706
                      Foreclosed property
                      1
                      1

                      1799
                      Value of assets related to loan guarantees
                      23
                      3

                      1999
                      Total assets
                      148
                      146

                      LIABILITIES:

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      2
                      1

                      2204
                      Liabilities for loan guarantees
                      146
                      259

                      2999
                      Total liabilities
                      148
                      260

                      NET POSITION:

                      3300
                      Cumulative results of operations

                      –114

                      4999
                      Total liabilities and net position
                      148
                      146

          Object Classification (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      32.0
                      Land and structures
                      1
                      1
                      1

                      33.0
                      Investments and loans
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      2
                      1
                      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, $1,149,143.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

             Vocational rehabilitation loans program accountFor the cost of direct loans, $38,775, 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 $2,037,366.
          In addition, for administrative expenses necessary to carry out the direct loan program, $396,457, which may be paid to the appropriation for "General Operating Expenses, Veterans Benefits Administration".
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–1120–0–1–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      1
                      1

                      0709
                      Administrative expenses
                      2
                      3
                      2

                      0900
                      Total new obligations, unexpired accounts
                      3
                      4
                      2

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      2
                      2

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2
                      2
                      2

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      2

                      1900
                      Budget authority (total)
                      3
                      4
                      2

                      1930
                      Total budgetary resources available
                      5
                      6
                      4

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2
                      2
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      3
                      4
                      2

                      3020
                      Outlays (gross)
                      –3
                      –4
                      –2

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2
                      2
                      2

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2
                      2
                      2

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      2

                      4180
                      Budget authority, net (total)
                      3
                      4
                      2

                      4190
                      Outlays, net (total)
                      3
                      4
                      2

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

                      Identification code 036–1120–0–1–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115002
                      Native American Direct Loans
                      5
                      11
                      12

                      115003
                      Vocational Rehabilitation
                      2
                      2
                      2

                      115999
                      Total direct loan levels
                      7
                      13
                      14

                      Direct loan subsidy (in percent):

                      132002
                      Native American Direct Loans
                      –18.62
                      –20.22
                      –11.89

                      132003
                      Vocational Rehabilitation
                      1.43
                      1.26
                      1.90

                      132999
                      Weighted average subsidy rate
                      –12.89
                      –16.92
                      –9.92

                      Direct loan subsidy budget authority:

                      133002
                      Native American Direct Loans
                      –1
                      –2
                      –1

                      133999
                      Total subsidy budget authority
                      –1
                      –2
                      –1

                      Direct loan subsidy outlays:

                      134002
                      Native American Direct Loans
                      –1
                      –2
                      –2

                      134999
                      Total subsidy outlays
                      –1
                      –2
                      –2

                      Direct loan reestimates:

                      135002
                      Native American Direct Loans
                      1
                      2

                      135999
                      Total direct loan reestimates
                      1
                      2

                      Administrative expense data:

                      3510
                      Budget authority
                      2
                      2
                      2

                      3590
                      Outlays from new authority
                      2
                      2
                      2

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–1120–0–1–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      1
                      2

                      41.0
                      Grants, subsidies, and contributions
                      2
                      2
                      2

                      99.9
                      Total new obligations, unexpired accounts
                      3
                      4
                      2

             Native American Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      5
                      11
                      12

                      0713
                      Payment of interest to Treasury
                      1
                      3
                      2

                      0740
                      Negative subsidy obligations
                      1
                      2
                      1

                      0900
                      Total new obligations, unexpired accounts
                      7
                      16
                      15

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      3
                      3

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      6
                      13
                      13

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      6
                      9
                      8

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –3
                      –6
                      –6

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

                      1900
                      Budget authority (total)
                      9
                      16
                      15

                      1930
                      Total budgetary resources available
                      10
                      19
                      18

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3
                      3
                      3

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      7
                      16
                      15

                      3020
                      Outlays (gross)
                      –7
                      –16
                      –15

                      3050
                      Unpaid obligations, end of year
                      2
                      2
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      2
                      2

                      3200
                      Obligated balance, end of year
                      2
                      2
                      2

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      9
                      16
                      15

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      7
                      16
                      15

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1
                      –2

                      4123
                      Non-federal sources - Repayments and prepayments of principal
                      –3
                      –5
                      –5

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

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –6
                      –9
                      –8

                      4160
                      Budget authority, net (mandatory)
                      3
                      7
                      7

                      4170
                      Outlays, net (mandatory)
                      1
                      7
                      7

                      4180
                      Budget authority, net (total)
                      3
                      7
                      7

                      4190
                      Outlays, net (total)
                      1
                      7
                      7

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      5
                      11
                      12

                      1150
                      Total direct loan obligations
                      5
                      11
                      12

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      60
                      60
                      66

                      1231
                      Disbursements: Direct loan disbursements
                      5
                      11
                      12

                      1251
                      Repayments: Repayments and prepayments
                      –5
                      –5
                      –6

                      1290
                      Outstanding, end of year
                      60
                      66
                      72

          Balance Sheet (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2016 actual
                      2017 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      3
                      4

                      Investments in US securities:

                      1106
                      Receivables, net
                      1
                      2

                      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
                      69
                      71

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Federal liabilities debt
                      67
                      69

                      2105
                      Other liabilities
                      2
                      2

                      2999
                      Total liabilities
                      69
                      71

                      4999
                      Total liabilities and net position
                      69
                      71

             Transitional Housing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2017 actual
                      2018 est.
                      2019 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:

                      3010
                      New obligations, unexpired accounts
                      1
                      1
                      1

                      3020
                      Outlays (gross)
                      –1
                      –1
                      –1

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      1

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      1
                      1
                      1

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1
                      –1
                      –1

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2017 actual
                      2018 est.
                      2019 est.

                      Position with respect to appropriations act limitation on obligations:

                      1121
                      Limitation available from carry-forward
                      95
                      95
                      95

                      1143
                      Unobligated limitation carried forward
                      –95
                      –95
                      –95

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      4
                      4
                      4

                      1290
                      Outstanding, end of year
                      4
                      4
                      4

          Balance Sheet (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2016 actual
                      2017 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
                      4

                      1999
                      Total assets
                      10
                      9

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      5
                      5

                      2105
                      Loan Guaranty/Other Liabilities
                      5
                      4

                      2999
                      Total liabilities
                      10
                      9

                      4999
                      Total liabilities and net position
                      10
                      9

             Vocational Rehabilitation Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      2
                      2
                      2

                      0900
                      Total new obligations, unexpired accounts
                      2
                      2
                      2

                      Budgetary resources:

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Authority to borrow (indefinite)
                      2
                      2
                      2

                      1422
                      Borrowing authority applied to repay debt
                      –1

                      1440
                      Borrowing authority, mandatory (total)
                      1
                      2
                      2

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2
                      2
                      2

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –1
                      –2
                      –2

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

                      1900
                      Budget authority (total)
                      2
                      2
                      2

                      1930
                      Total budgetary resources available
                      2
                      2
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      2
                      2
                      2

                      3020
                      Outlays (gross)
                      –2
                      –2
                      –2

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      2
                      2

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      2
                      2
                      2

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

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

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2017 actual
                      2018 est.
                      2019 est.

                      Position with respect to appropriations act limitation on obligations:

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

                      1150
                      Total direct loan obligations
                      2
                      2
                      2

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      1
                      1
                      1

                      1231
                      Disbursements: Direct loan disbursements
                      2
                      2
                      2

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

                      1290
                      Outstanding, end of year
                      1
                      1
                      1

          Balance Sheet (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2016 actual
                      2017 actual

                      ASSETS:

                      Federal assets:

                      Investments in US securities:

                      1104
                      Investments US Securities

                      1401
                      Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                      2
                      1

                      1999
                      Total assets
                      2
                      1

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      2
                      1

                      4999
                      Total liabilities and net position
                      2
                      1

          Trust Funds
             Post-Vietnam Era Veterans Education Account

             Program and Financing (in millions of dollars)

                      Identification code 036–8133–0–7–702
                      2017 actual
                      2018 est.
                      2019 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      62
                      62
                      62

                      1930
                      Total budgetary resources available
                      62
                      62
                      62

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      62
                      62
                      62

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

             This account was established under Public Law 94–502, Veterans' Education and Employment Assistance Act, 1976. This program
                consists of voluntary contributions by eligible servicemembers and matching contributions provided by the Department of Defense
                and provides educational assistance payments to participants who entered the service after December 31, 1976. Chapter 32,
                title 38, U.S.C. Section 901 is a non-contributory program with educational assistance provided by the Department of Defense.
                Public Law 99–576, enacted October 28, 1986, closed the program permanently for new enrollments effective March 31, 1987.
                The estimated activity in the fund follows:

             CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES

                         2017 actual
                         2018 est.
                         2019 est.

                         Total program obligations (in thousands)
                         $161
                         $154
                         $147

                         Number of disenrollments
                         81
                         77
                         73

                         Total refunds (in thousands)
                         $159
                         $151
                         $144

                         Average Refund
                         $1,968
                         $1,968
                         $1,968

                         Total trainees
                         1
                         1
                         1

                         Total trainee cost (in thousands)
                         $1
                         $1
                         $1

                         Average trainee cost
                         $1,922
                         $1,798
                         $1,893

                         Section 901 trainees
                         0
                         1
                         1

                         Total Section 901 trainee cost (in thousands)
                         $0
                         $1
                         $1

                         Average Section 901 trainee cost
                         $0
                         $1,033
                         $1,000

             National Service Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2017 actual
                      2018 est.
                      2019 est.

                      0100
                      Balance, start of year
                      3,400
                      2,851
                      2,345

                      Receipts:

                      Current law:

                      1130
                      NSLI Fund, Premium and Other Receipts
                      58
                      43
                      35

                      1140
                      NSLI Fund, Interest
                      153
                      127
                      104

                      1199
                      Total current law receipts
                      211
                      170
                      139

                      1999
                      Total receipts
                      211
                      170
                      139

                      2000
                      Total: Balances and receipts
                      3,611
                      3,021
                      2,484

                      Appropriations:

                      Current law:

                      2101
                      National Service Life Insurance Fund
                      –211
                      –170
                      –139

                      2103
                      National Service Life Insurance Fund
                      –549
                      –506
                      –454

                      2199
                      Total current law appropriations
                      –760
                      –676
                      –593

                      2999
                      Total appropriations
                      –760
                      –676
                      –593

                      5099
                      Balance, end of year
                      2,851
                      2,345
                      1,891

          Program and Financing (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      531
                      462
                      396

                      0002
                      Disability claims
                      3
                      2
                      2

                      0003
                      Matured endowments
                      98
                      112
                      109

                      0004
                      Cash surrenders
                      40
                      18
                      16

                      0005
                      Dividends
                      42
                      33
                      28

                      0006
                      Interest paid on dividend credits and deposits
                      23
                      22
                      18

                      0007
                      Payment to general operating expenses
                      12
                      13
                      12

                      0091
                      Total operating expenses
                      749
                      662
                      581

                      0201
                      Capital investment: Policy loans
                      10
                      14
                      13

                      0799
                      Total direct obligations
                      759
                      676
                      594

                      0801
                      Death claims
                      36
                      42
                      35

                      0803
                      Matured endowments
                      6
                      10
                      9

                      0804
                      Cash surrenders
                      3
                      2
                      1

                      0805
                      Dividends
                      3
                      3
                      2

                      0806
                      Interest paid on dividend credits and deposits
                      2
                      2
                      2

                      0807
                      Payment to general operating expenses
                      1
                      1
                      1

                      0899
                      Total reimbursable obligations
                      51
                      60
                      50

                      0900
                      Total new obligations, unexpired accounts
                      810
                      736
                      644

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      211
                      170
                      139

                      1203
                      Appropriation (previously unavailable)
                      549
                      506
                      454

                      1260
                      Appropriations, mandatory (total)
                      760
                      676
                      593

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      51
                      60
                      51

                      1900
                      Budget authority (total)
                      811
                      736
                      644

                      1930
                      Total budgetary resources available
                      811
                      737
                      645

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      854
                      761
                      642

                      3010
                      New obligations, unexpired accounts
                      810
                      736
                      644

                      3020
                      Outlays (gross)
                      –903
                      –855
                      –749

                      3050
                      Unpaid obligations, end of year
                      761
                      642
                      537

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      854
                      761
                      642

                      3200
                      Obligated balance, end of year
                      761
                      642
                      537

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      811
                      736
                      644

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      262
                      132
                      296

                      4101
                      Outlays from mandatory balances
                      641
                      723
                      453

                      4110
                      Outlays, gross (total)
                      903
                      855
                      749

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –51
                      –60
                      –51

                      4180
                      Budget authority, net (total)
                      760
                      676
                      593

                      4190
                      Outlays, net (total)
                      852
                      795
                      698

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      4,246
                      3,604
                      2,901

                      5001
                      Total investments, EOY: Federal securities: Par value
                      3,604
                      2,901
                      2,341

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

             This fund was established in 1940. It is for the World War II servicemembers' and veterans' insurance program. Over 22 million
                policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number
                and amount of policies in force is shown as follows:

             POLICIES AND INSURANCE IN FORCE

                         2017 actual
                         2018 est.
                         2019 est.

                         Number of policies
                         253,731
                         208,811
                         167,261

                         Insurance in force (dollars in millions)
                         $3,218
                         $2,646
                         $2,110

             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 $3,114 million as of September 30, 2018 to $2,549 million as of September 30, 2019. The actuarial
                estimate of policy obligations as of September 30, 2019, totals $2,494 million, leaving a balance of $55 million for contingency
                reserves.

          Status of Funds (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      4,254
                      3,613
                      2,988

                      0999
                      Total balance, start of year
                      4,254
                      3,613
                      2,988

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1130
                      NSLI Fund, Premium and Other Receipts
                      58
                      43
                      35

                      1130
                      National Service Life Insurance Fund
                      51
                      60
                      51

                      1150
                      NSLI Fund, Interest
                      153
                      127
                      104

                      1199
                      Income under present law
                      262
                      230
                      190

                      1999
                      Total cash income
                      262
                      230
                      190

                      Cash outgo during year:

                      Current law:

                      2100
                      National Service Life Insurance Fund [029–25–8132–0]
                      –903
                      –855
                      –749

                      2199
                      Outgo under current law
                      –903
                      –855
                      –749

                      2999
                      Total cash outgo (-)
                      –903
                      –855
                      –749

                      Surplus or deficit::

                      3110
                      Excluding interest
                      –794
                      –752
                      –663

                      3120
                      Interest
                      153
                      127
                      104

                      3199
                      Subtotal, surplus or deficit
                      –641
                      –625
                      –559

                      3999
                      Total change in fund balance
                      –641
                      –625
                      –559

                      Unexpended balance, end of year::

                      4100
                      Uninvested balance (net), end of year
                      9
                      87
                      88

                      4200
                      National Service Life Insurance Fund
                      3,604
                      2,901
                      2,341

                      4999
                      Total balance, end of year
                      3,613
                      2,988
                      2,429

          Object Classification (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      33.0
                      Investments and loans
                      10
                      14
                      13

                      42.0
                      Insurance claims and indemnities
                      672
                      594
                      522

                      43.0
                      Interest and dividends
                      77
                      68
                      58

                      99.0
                      Direct obligations
                      759
                      676
                      593

                      99.0
                      Reimbursable obligations
                      51
                      60
                      51

                      99.9
                      Total new obligations, unexpired accounts
                      810
                      736
                      644

             United States Government Life Insurance Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2017 actual
                      2018 est.
                      2019 est.

                      0100
                      Balance, start of year
                      3
                      2
                      2

                      2000
                      Total: Balances and receipts
                      3
                      2
                      2

                      Appropriations:

                      Current law:

                      2103
                      United States Government Life Insurance Fund
                      –1

                      5099
                      Balance, end of year
                      2
                      2
                      2

          Program and Financing (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      1

                      0900
                      Total new obligations, unexpired accounts (object class 43.0)
                      1

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1203
                      Appropriation (previously unavailable)
                      1

                      1900
                      Budget authority (total)
                      1

                      1930
                      Total budgetary resources available
                      1

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      1

                      3020
                      Outlays (gross)
                      –1
                      –1

                      3050
                      Unpaid obligations, end of year
                      2
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      2
                      1

                      3200
                      Obligated balance, end of year
                      2
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1
                      1

                      4180
                      Budget authority, net (total)
                      1

                      4190
                      Outlays, net (total)
                      1
                      1

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      4
                      3
                      2

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

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

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

             POLICIES AND INSURANCE IN FORCE

                         2017 actual
                         2018 est.
                         2019 est.

                         Number of policies
                         124
                         36
                         0

                         Insurance in force (dollars in millions)
                         $.3
                         $.04
                         $.003

             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 $2.2 million as of September 30, 2018, to $1.8 million as of September 30, 2019, as an increasing number of policies
                mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2019, totals $1.4 million,
                leaving a balance of $.4 million for contingency reserves.

          Status of Funds (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      4
                      3
                      2

                      0999
                      Total balance, start of year
                      4
                      3
                      2

                      Cash outgo during year:

                      Current law:

                      2100
                      United States Government Life Insurance Fund [029–25–8150–0]
                      –1
                      –1

                      2199
                      Outgo under current law
                      –1
                      –1

                      2999
                      Total cash outgo (-)
                      –1
                      –1

                      Surplus or deficit::

                      3110
                      Excluding interest
                      –1
                      –1

                      3199
                      Subtotal, surplus or deficit
                      –1
                      –1

                      3999
                      Total change in fund balance
                      –1
                      –1

                      Unexpended balance, end of year::

                      4100
                      Uninvested balance (net), end of year

                      4200
                      United States Government Life Insurance Fund
                      3
                      2
                      2

                      4999
                      Total balance, end of year
                      3
                      2
                      2

             Veterans Special Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–8455–0–8–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      130
                      141
                      140

                      0802
                      Cash surrenders
                      13
                      6
                      6

                      0803
                      Dividends
                      29
                      25
                      20

                      0804
                      All other
                      18
                      18
                      16

                      0805
                      Payments to insurance account
                      6
                      7
                      8

                      0806
                      Capital investment
                      6
                      6
                      6

                      0900
                      Total new obligations, unexpired accounts
                      202
                      203
                      196

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,294
                      1,210
                      1,106

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      120
                      99
                      87

                      1801
                      Change in uncollected payments, Federal sources
                      –2

                      1850
                      Spending auth from offsetting collections, mand (total)
                      118
                      99
                      87

                      1930
                      Total budgetary resources available
                      1,412
                      1,309
                      1,193

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,210
                      1,106
                      997

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      428
                      413
                      418

                      3010
                      New obligations, unexpired accounts
                      202
                      203
                      196

                      3020
                      Outlays (gross)
                      –217
                      –198
                      –174

                      3050
                      Unpaid obligations, end of year
                      413
                      418
                      440

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –20
                      –18
                      –18

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –18
                      –18
                      –18

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      408
                      395
                      400

                      3200
                      Obligated balance, end of year
                      395
                      400
                      422

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      118
                      99
                      87

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      118
                      99
                      87

                      4101
                      Outlays from mandatory balances
                      99
                      99
                      87

                      4110
                      Outlays, gross (total)
                      217
                      198
                      174

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Interest on Federal securities
                      –78
                      –68
                      –60

                      4123
                      Non-Federal sources
                      –13
                      –11
                      –10

                      4123
                      Non-Federal sources
                      –26
                      –17
                      –15

                      4123
                      Non-Federal sources
                      –3
                      –3
                      –2

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –120
                      –99
                      –87

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      4170
                      Outlays, net (mandatory)
                      97
                      99
                      87

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      97
                      99
                      87

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,700
                      1,603
                      1,465

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,603
                      1,465
                      1,328

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

             This fund finances the payment of claims on life insurance policies issued before January 3, 1957, to veterans who served
                in the Armed Forces subsequent to April 1, 1951. No new policies can be issued.

             Benefit program:

             Death claims.—Represents payments to designated beneficiaries.

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

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

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

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

                         2017 actual
                         2018 est.
                         2019 est.

                         Number of policies
                         101,004
                         91,099
                         81,313

                         Insurance in force (dollars in millions)
                         $1,476
                         $1,345
                         $1,210

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

          Object Classification (in millions of dollars)

                      Identification code 036–8455–0–8–701
                      2017 actual
                      2018 est.
                      2019 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      6
                      6
                      6

                      42.0
                      Insurance claims and indemnities
                      151
                      156
                      155

                      43.0
                      Interest and dividends
                      45
                      41
                      35

                      99.9
                      Total new obligations, unexpired accounts
                      202
                      203
                      196

             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, $1,127,486,000; of which $647,486,000 shall remain available until September 30, 2023; and of which $480,000,000 shall remain available until expended, of which $400,000,000 shall be available for seismic improvement projects and seismic program management activities regardless
                   of the estimated costs of the project: 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, and construction funds for gravesite expansion projects at existing National Cemeteries, and seismic improvement projects
                   and program management activities of any amount, 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 2019, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30,
                2019; and (2) by the awarding of a construction contract by September 30, 2020: 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 notwithstanding the requirements of section 8104(a) of title 38, United States Code, amounts made available
                   under this heading for seismic improvement projects and seismic program management activities shall be available for the completion
                   of both new and existing seismic projects of the Department: Provided further, That, of the amount made available under this heading, $190,000,000 for Veterans Health Administration major construction projects shall not be available until the Department of Veterans Affairs—
          (1) enters into an agreement with an appropriate non-Department of Veterans Affairs Federal entity to serve as the design
                and/or construction agent for any Veterans Health Administration major construction project with a Total Estimated Cost of
                $100,000,000 or above by providing full project management services, including management of the project design, acquisition,
                construction, and contract changes, consistent with section 502 of Public Law 114–58; and
          (2) certifies in writing that such an agreement is executed and intended to minimize or prevent subsequent major construction
                project cost overruns and provides a copy of the agreement entered into and any required supplementary information to the
                Committees on Appropriations of both Houses of Congress.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0110–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      600
                      914
                      940

                      0002
                      National cemeteries
                      154
                      207
                      269

                      0005
                      Staff offices
                      8
                      8
                      8

                      0799
                      Total direct obligations
                      762
                      1,129
                      1,217

                      0900
                      Total new obligations, unexpired accounts
                      762
                      1,129
                      1,217

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2,062
                      1,654
                      1,049

                      1021
                      Recoveries of prior year unpaid obligations
                      48

                      1050
                      Unobligated balance (total)
                      2,110
                      1,654
                      1,049

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      326
                      524
                      1,127

                      1131
                      Unobligated balance of appropriations permanently reduced
                      –20

                      1160
                      Appropriation, discretionary (total)
                      306
                      524
                      1,127

                      1900
                      Budget authority (total)
                      306
                      524
                      1,127

                      1930
                      Total budgetary resources available
                      2,416
                      2,178
                      2,176

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,654
                      1,049
                      959

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      880
                      856
                      486

                      3010
                      New obligations, unexpired accounts
                      762
                      1,129
                      1,217

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      1

                      3020
                      Outlays (gross)
                      –738
                      –1,499
                      –1,410

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –48

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      856
                      486
                      293

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      880
                      856
                      486

                      3200
                      Obligated balance, end of year
                      856
                      486
                      293

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      306
                      524
                      1,127

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      21
                      366
                      788

                      4011
                      Outlays from discretionary balances
                      717
                      1,133
                      622

                      4020
                      Outlays, gross (total)
                      738
                      1,499
                      1,410

                      4180
                      Budget authority, net (total)
                      306
                      524
                      1,127

                      4190
                      Outlays, net (total)
                      738
                      1,499
                      1,410

             The Construction, Major Projects appropriation funds construction projects currently costing more than $10 million. Proposed
                legislation would raise this threshold to $20 million. Funding is requested to complete a new spinal cord injury unit in Dallas,
                TX; construction of a community based outpatient clinic and renovation of the domiciliary in Canandaigua, NY; and a cemetery
                expansion at the St. Louis, MO medical facility. In addition, three expansions at existing national cemeteries in Rittman,
                OH; Mims, FL; and Holly, MI will be funded.  Funds are also requested for 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 to fund seismic correction, asbestos and hazardous waste abatement projects.

             $244 million of funds appropriated in 2017 are not reflected in the available balance in the tables. These funds will become
                available for use once VA meets the specific conditions required by law (P.L. 114–113) and the funds are made available by
                the Treasury.

          Object Classification (in millions of dollars)

                      Identification code 036–0110–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      30
                      40
                      40

                      25.3
                      Other goods and services from Federal sources
                      26
                      26
                      26

                      32.0
                      Land and structures
                      706
                      1,063
                      1,151

                      99.0
                      Direct obligations
                      762
                      1,129
                      1,217

                      99.9
                      Total new obligations, unexpired accounts
                      762
                      1,129
                      1,217

             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, $706,889,000, to remain available until September 30, 2023, 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.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0111–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      390
                      296
                      385

                      0002
                      National cemeteries
                      81
                      88
                      155

                      0003
                      Regional offices
                      40
                      97
                      65

                      0004
                      Staff offices
                      24
                      23
                      41

                      0005
                      Choice Act, P.L. 113–146, Sec. 801
                      72
                      82

                      0900
                      Total new obligations, unexpired accounts
                      607
                      586
                      646

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      673
                      535
                      318

                      1021
                      Recoveries of prior year unpaid obligations
                      96

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      770
                      535
                      318

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      372
                      369
                      707

                      1900
                      Budget authority (total)
                      372
                      369
                      707

                      1930
                      Total budgetary resources available
                      1,142
                      904
                      1,025

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      535
                      318
                      379

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      999
                      947
                      1,168

                      3010
                      New obligations, unexpired accounts
                      607
                      586
                      646

                      3020
                      Outlays (gross)
                      –563
                      –365
                      –417

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –96

                      3050
                      Unpaid obligations, end of year
                      947
                      1,168
                      1,397

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      999
                      947
                      1,168

                      3200
                      Obligated balance, end of year
                      947
                      1,168
                      1,397

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      372
                      369
                      707

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      18
                      67
                      128

                      4011
                      Outlays from discretionary balances
                      457
                      260
                      251

                      4020
                      Outlays, gross (total)
                      475
                      327
                      379

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –1

                      Additional offsets against gross budget authority only:

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4070
                      Budget authority, net (discretionary)
                      372
                      369
                      707

                      4080
                      Outlays, net (discretionary)
                      474
                      327
                      379

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      88
                      38
                      38

                      4180
                      Budget authority, net (total)
                      372
                      369
                      707

                      4190
                      Outlays, net (total)
                      562
                      365
                      417

             The Construction, Minor Projects appropriation, which funds construction projects costing equal to or less than $10 million.
                Pending legislation will raise the dollar threshold for this account to projects costing $20 million or less. This account
                is used to improve the infrastructure of medical facilities and other Department-owned facilities to reduce the risk to patient
                life and safety, correct code deficiencies, and improve national cemeteries and regional and staff offices.

          Object Classification (in millions of dollars)

                      Identification code 036–0111–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      20
                      20
                      20

                      31.0
                      Equipment
                      10
                      10
                      10

                      32.0
                      Land and structures
                      577
                      556
                      616

                      99.9
                      Total new obligations, unexpired accounts
                      607
                      586
                      646

             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, $150,000,000, to remain available until expended.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0181–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state extended care facilities
                      32
                      197
                      155

                      0900
                      Total new obligations (object class 41.0)
                      32
                      197
                      155

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      23
                      92
                      10

                      1021
                      Recoveries of prior year unpaid obligations
                      11
                      26
                      10

                      1050
                      Unobligated balance (total)
                      34
                      118
                      20

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      90
                      89
                      150

                      1930
                      Total budgetary resources available
                      124
                      207
                      170

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      92
                      10
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      312
                      194
                      256

                      3010
                      New obligations, unexpired accounts
                      32
                      197
                      155

                      3020
                      Outlays (gross)
                      –139
                      –109
                      –105

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –11
                      –26
                      –10

                      3050
                      Unpaid obligations, end of year
                      194
                      256
                      296

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      312
                      194
                      256

                      3200
                      Obligated balance, end of year
                      194
                      256
                      296

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      90
                      89
                      150

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      2
                      3

                      4011
                      Outlays from discretionary balances
                      139
                      107
                      102

                      4020
                      Outlays, gross (total)
                      139
                      109
                      105

                      4180
                      Budget authority, net (total)
                      90
                      89
                      150

                      4190
                      Outlays, net (total)
                      139
                      109
                      105

             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.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0183–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state veterans cemeteries
                      53
                      45
                      45

                      0900
                      Total new obligations (object class 41.0)
                      53
                      45
                      45

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      9
                      4
                      7

                      1021
                      Recoveries of prior year unpaid obligations
                      3
                      3
                      3

                      1050
                      Unobligated balance (total)
                      12
                      7
                      10

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      45
                      45
                      45

                      1930
                      Total budgetary resources available
                      57
                      52
                      55

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4
                      7
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      87
                      96
                      114

                      3010
                      New obligations, unexpired accounts
                      53
                      45
                      45

                      3020
                      Outlays (gross)
                      –41
                      –24
                      –68

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3
                      –3
                      –3

                      3050
                      Unpaid obligations, end of year
                      96
                      114
                      88

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      87
                      96
                      114

                      3200
                      Obligated balance, end of year
                      96
                      114
                      88

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      45
                      45
                      45

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      24
                      24

                      4011
                      Outlays from discretionary balances
                      41

                      44

                      4020
                      Outlays, gross (total)
                      41
                      24
                      68

                      4180
                      Budget authority, net (total)
                      45
                      45
                      45

                      4190
                      Outlays, net (total)
                      41
                      24
                      68

             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, $367,629,000, of which not to exceed 5 percent shall remain available until September 30, 2020: Provided, That funds provided under this heading may be transferred to "General Operating Expenses, Veterans Benefits Administration".
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0142–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0014
                      General administration
                      334
                      352
                      368

                      0806
                      General administration, reimbursable program
                      297
                      390
                      406

                      0900
                      Total new obligations, unexpired accounts
                      631
                      742
                      774

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      9
                      11
                      2

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      3

                      1050
                      Unobligated balance (total)
                      12
                      11
                      2

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      345
                      343
                      368

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      283
                      390
                      406

                      1701
                      Change in uncollected payments, Federal sources
                      14

                      1750
                      Spending auth from offsetting collections, disc (total)
                      297
                      390
                      406

                      1900
                      Budget authority (total)
                      642
                      733
                      774

                      1930
                      Total budgetary resources available
                      654
                      744
                      776

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –12

                      1941
                      Unexpired unobligated balance, end of year
                      11
                      2
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      204
                      128
                      87

                      3010
                      New obligations, unexpired accounts
                      631
                      742
                      774

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      15

                      3020
                      Outlays (gross)
                      –688
                      –783
                      –757

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –34

                      3050
                      Unpaid obligations, end of year
                      128
                      87
                      104

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1
                      –15
                      –15

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –14

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –15
                      –15
                      –15

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      203
                      113
                      72

                      3200
                      Obligated balance, end of year
                      113
                      72
                      89

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      642
                      733
                      774

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      522
                      666
                      697

                      4011
                      Outlays from discretionary balances
                      166
                      117
                      60

                      4020
                      Outlays, gross (total)
                      688
                      783
                      757

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –283
                      –390
                      –406

                      4033
                      Non-Federal sources
                      –2

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –285
                      –390
                      –406

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –14

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4060
                      Additional offsets against budget authority only (total)
                      –12

                      4070
                      Budget authority, net (discretionary)
                      345
                      343
                      368

                      4080
                      Outlays, net (discretionary)
                      403
                      393
                      351

                      4180
                      Budget authority, net (total)
                      345
                      343
                      368

                      4190
                      Outlays, net (total)
                      403
                      393
                      351

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

          Object Classification (in millions of dollars)

                      Identification code 036–0142–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      189
                      205
                      219

                      11.5
                      Other personnel compensation
                      3
                      2
                      3

                      11.9
                      Total personnel compensation
                      192
                      207
                      222

                      12.1
                      Civilian personnel benefits
                      65
                      66
                      70

                      21.0
                      Travel and transportation of persons
                      4
                      6
                      6

                      23.2
                      Rental payments to others
                      8
                      21
                      21

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2

                      25.2
                      Other services from non-Federal sources
                      62
                      49
                      47

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment

                      2
                      1

                      99.0
                      Direct obligations
                      334
                      352
                      368

                      99.0
                      Reimbursable obligations
                      297
                      390
                      406

                      99.9
                      Total new obligations, unexpired accounts
                      631
                      742
                      774

          Employment Summary

                      Identification code 036–0142–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,662
                      1,816
                      1,933

                      2001
                      Reimbursable civilian full-time equivalent employment
                      862
                      1,121
                      1,102

             Board of Veterans AppealsFor necessary operating expenses of the Board of Veterans Appeals, $174,748,000, of which not to exceed 10 percent shall remain available until September 30, 2020.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–1122–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0014
                      Board of Veterans' Appeals
                      131
                      170
                      175

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      15

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      156
                      155
                      175

                      1120
                      Appropriations transferred to other acct [036–0151]
                      –10

                      1160
                      Appropriation, discretionary (total)
                      146
                      155
                      175

                      1930
                      Total budgetary resources available
                      149
                      170
                      175

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      10
                      10
                      30

                      3010
                      New obligations, unexpired accounts
                      131
                      170
                      175

                      3020
                      Outlays (gross)
                      –129
                      –150
                      –169

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      10
                      30
                      36

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10
                      10
                      30

                      3200
                      Obligated balance, end of year
                      10
                      30
                      36

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      146
                      155
                      175

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      118
                      131
                      148

                      4011
                      Outlays from discretionary balances
                      11
                      19
                      21

                      4020
                      Outlays, gross (total)
                      129
                      150
                      169

                      4180
                      Budget authority, net (total)
                      146
                      155
                      175

                      4190
                      Outlays, net (total)
                      129
                      150
                      169

             The mission of the Board of Veterans' Appeals (Board or BVA), as set forth in 38 U.S.C. 7101(a) is to conduct hearings and
                consider and dispose of appeals properly before the Board in a timely manner. The Board's goal is to issue quality decisions
                in compliance with the requirements of the law, including the precedential decisions of the United States Court of Appeals
                for Veterans Claims (CAVC) and other federal courts. The Board makes final decisions on behalf of the Secretary on appeals
                from decisions of the agencies of original jurisdiction with the Department of Veterans Affairs (VA) Offices. The Board reviews
                all appeals for entitlement to veterans' benefits, including claims for service connection, increased disability ratings,
                total disability ratings, pension, insurance benefits, educational benefits, home loan guaranties, vocational rehabilitation,
                dependency and indemnity compensation, and healthcare delivery. On August 23, 2017, the Veterans Appeals Improvement and Modernization
                Act of 2017 became law. This act reformed the current appeals process by moving away from a complex system with no predicable
                end and replacing it with a transparent, understandable process that provides veterans with clear options on their appeal
                after receiving their initial decision on a claim.

          Object Classification (in millions of dollars)

                      Identification code 036–1122–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      85
                      113
                      112

                      11.5
                      Other personnel compensation
                      2
                      2
                      2

                      11.9
                      Total personnel compensation
                      87
                      115
                      114

                      12.1
                      Civilian personnel benefits
                      27
                      36
                      37

                      21.0
                      Travel and transportation of persons

                      1
                      1

                      23.2
                      Rental payments to others
                      11
                      9
                      4

                      25.2
                      Other services from non-Federal sources
                      6
                      8
                      18

                      41.0
                      Grants, subsidies, and contributions

                      1
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      131
                      170
                      175

          Employment Summary

                      Identification code 036–1122–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      840
                      1,105
                      1,025

             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.), $172,054,000, of which not to exceed 10 percent shall remain available until September 30, 2020.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0170–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0101
                      Office of Inspector General (Direct)
                      155
                      174
                      173

                      0192
                      Total direct program
                      155
                      174
                      173

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      9
                      16
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      160
                      159
                      172

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      2

                      1900
                      Budget authority (total)
                      162
                      159
                      172

                      1930
                      Total budgetary resources available
                      171
                      175
                      173

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      16
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      17
                      20
                      41

                      3010
                      New obligations, unexpired accounts
                      155
                      174
                      173

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      5

                      3020
                      Outlays (gross)
                      –150
                      –153
                      –165

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –7

                      3050
                      Unpaid obligations, end of year
                      20
                      41
                      49

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      17
                      20
                      41

                      3200
                      Obligated balance, end of year
                      20
                      41
                      49

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      162
                      159
                      172

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      131
                      118
                      129

                      4011
                      Outlays from discretionary balances
                      19
                      35
                      36

                      4020
                      Outlays, gross (total)
                      150
                      153
                      165

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –2

                      4180
                      Budget authority, net (total)
                      160
                      159
                      172

                      4190
                      Outlays, net (total)
                      148
                      153
                      165

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

          Object Classification (in millions of dollars)

                      Identification code 036–0170–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      81
                      98
                      95

                      11.5
                      Other personnel compensation
                      7
                      8
                      8

                      11.9
                      Total personnel compensation
                      88
                      106
                      103

                      12.1
                      Civilian personnel benefits
                      33
                      40
                      39

                      21.0
                      Employee Travel
                      7
                      7
                      7

                      23.1
                      Rental payments to GSA
                      5
                      5
                      9

                      23.3
                      Communications, utilities, and miscellaneous charges
                      4

                      25.2
                      Other services from non-Federal sources
                      14
                      13
                      12

                      31.0
                      Equipment
                      2
                      3
                      3

                      99.0
                      Direct obligations
                      153
                      174
                      173

                      99.0
                      Reimbursable obligations
                      2

                      99.9
                      Total new obligations, unexpired accounts
                      155
                      174
                      173

          Employment Summary

                      Identification code 036–0170–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      732
                      855
                      827

                      2001
                      Reimbursable civilian full-time equivalent employment
                      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, $4,184,571,000, plus reimbursements: Provided, That $1,243,220,000 shall be for pay and associated costs, of which not to exceed $36,100,000 shall remain available until September 30, 2020: Provided further, That $2,560,780,000 shall be for operations and maintenance, of which not to exceed $179,000,000 shall remain available until September 30, 2020: Provided further, That $380,571,000 shall be for information technology systems development, and shall remain available until September 30, 2020: 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.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 036–0167–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Development
                      533
                      538
                      381

                      0002
                      Operations and maintenance
                      2,569
                      2,523
                      2,557

                      0003
                      Administrative and salaries
                      1,233
                      1,276
                      1,239

                      0004
                      P.L. 113–146, Sec. 801 - IT Support
                      114
                      118

                      0799
                      Total direct obligations
                      4,449
                      4,455
                      4,177

                      0802
                      Operations and maintenance
                      44
                      37
                      36

                      0803
                      Administrative and salaries
                      9
                      12
                      13

                      0899
                      Total reimbursable obligations
                      53
                      49
                      49

                      0900
                      Total new obligations, unexpired accounts
                      4,502
                      4,504
                      4,226

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      390
                      222

                      1021
                      Recoveries of prior year unpaid obligations
                      15

                      1033
                      Recoveries of prior year paid obligations
                      2

                      1050
                      Unobligated balance (total)
                      407
                      222

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      4,271
                      4,241
                      4,185

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –7
                      –8
                      –8

                      1160
                      Appropriation, discretionary (total)
                      4,264
                      4,233
                      4,177

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      54
                      49
                      49

                      1900
                      Budget authority (total)
                      4,318
                      4,282
                      4,226

                      1930
                      Total budgetary resources available
                      4,725
                      4,504
                      4,226

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      222

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,110
                      2,098
                      2,282

                      3010
                      New obligations, unexpired accounts
                      4,502
                      4,504
                      4,226

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      93

                      3020
                      Outlays (gross)
                      –4,377
                      –4,320
                      –4,227

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –15

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –215

                      3050
                      Unpaid obligations, end of year
                      2,098
                      2,282
                      2,281

                      Uncollected payments:

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,108
                      2,097
                      2,281

                      3200
                      Obligated balance, end of year
                      2,097
                      2,281
                      2,280

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,318
                      4,282
                      4,226

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,457
                      2,437
                      2,442

                      4011
                      Outlays from discretionary balances
                      1,825
                      1,834
                      1,736

                      4020
                      Outlays, gross (total)
                      4,282
                      4,271
                      4,178

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –56
                      –49
                      –49

                      4033
                      Non-Federal sources
                      –19

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –75
                      –49
                      –49

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      19

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      2

                      4060
                      Additional offsets against budget authority only (total)
                      21

                      4070
                      Budget authority, net (discretionary)
                      4,264
                      4,233
                      4,177

                      4080
                      Outlays, net (discretionary)
                      4,207
                      4,222
                      4,129

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      95
                      49
                      49

                      4180
                      Budget authority, net (total)
                      4,264
                      4,233
                      4,177

                      4190
                      Outlays, net (total)
                      4,302
                      4,271
                      4,178

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

             Development.—The Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits
                for veterans and their families. This account also supports improvements in the Community Care Program, modernizations to
                veterans benefits and appeals processing, as well as the divestiture of legacy IT systems.

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

          Object Classification (in millions of dollars)

                      Identification code 036–0167–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      683
                      704
                      701

                      11.1
                      Full-time permanent - Choice Act, P.L. 113–146, Sec. 801
                      13
                      5

                      11.9
                      Total personnel compensation
                      696
                      709
                      701

                      12.1
                      Civilian personnel benefits
                      227
                      351
                      349

                      12.1
                      Civilian personnel benefits -Choice Act, P.L. 113–146, Sec. 801
                      4
                      2

                      21.0
                      Travel and transportation of persons
                      9
                      8
                      10

                      23.3
                      Communications, utilities, and miscellaneous charges
                      912
                      884
                      833

                      23.3
                      Communications/utilities - Choice Act, P.L. 113–146, Sec. 801
                      24
                      28

                      25.2
                      Other services from non-Federal sources
                      1,822
                      1,796
                      1,561

                      25.2
                      Other services from non-Federal -Choice Act, P.L. 113–146, Sec. 801
                      2

                      26.0
                      Supplies and materials
                      14
                      12
                      25

                      31.0
                      Equipment
                      666
                      579
                      690

                      31.0
                      Equipment - Choice Act, P.L. 113–146, Sec. 801
                      71
                      83

                      32.0
                      Land and structures
                      2
                      2
                      7

                      42.0
                      Insurance claims and indemnities

                      1
                      1

                      99.0
                      Direct obligations
                      4,449
                      4,455
                      4,177

                      99.0
                      Reimbursable obligations
                      53
                      49
                      49

                      99.9
                      Total new obligations, unexpired accounts
                      4,502
                      4,504
                      4,226

          Employment Summary

                      Identification code 036–0167–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      7,159
                      7,795
                      8,045

                      2001
                      Reimbursable civilian full-time equivalent employment
                      82
                      94
                      93

             Veterans Electronic Health Care Record
             (including transfer of funds) For activities related to implementation, preparation, development, interface, management, rollout, and maintenance of a veterans
                   electronic health record system, including contractual costs associated with operations authorized by section 3109 of title
                   5, United States Code, $1,207,000,000, to remain available until expended: Provided, That amounts made available for the "Medical
                   Services", "Medical Support and Compliance", "Medical Facilities", and "Information Technology Systems" accounts in this Act
                   may be transferred to and merged with this account.

          Program and Financing (in millions of dollars)

                      Identification code 036–1123–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      EHR Contract

                      675

                      0002
                      PMO Support

                      120

                      0003
                      Infrastructure Readiness

                      412

                      0900
                      Total new obligations, unexpired accounts

                      1,207

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      1,207

                      1930
                      Total budgetary resources available

                      1,207

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      1,207

                      3020
                      Outlays (gross)

                      –579

                      3050
                      Unpaid obligations, end of year

                      628

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      628

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      1,207

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      579

                      4180
                      Budget authority, net (total)

                      1,207

                      4190
                      Outlays, net (total)

                      579

             The Veterans Electronic Health Care Record appropriation funds necessary expenses related to the development and deployment
                of a new veterans electronic health record (EHR) system. This new EHR will allow VA to move toward a single common health
                record that has full interoperability between DoD and VA, as well as community providers. From the veteran perspective, the
                new system will provide a single, accurate, lifetime health record while improving patient care and safety.

          Object Classification (in millions of dollars)

                      Identification code 036–1123–0–1–703
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources

                      1,107

                      31.0
                      Equipment

                      100

                      99.9
                      Total new obligations, unexpired accounts

                      1,207

             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, $315,836,000, of which not to exceed 10 percent shall remain available until September 30, 2020.
          Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      0100
                      Balance, start of year
                      1
                      2
                      2

                      Receipts:

                      Current law:

                      1130
                      Gifts and Donations, National Cemetery Gift Fund
                      1

                      2000
                      Total: Balances and receipts
                      2
                      2
                      2

                      5099
                      Balance, end of year
                      2
                      2
                      2

          Program and Financing (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0201
                      Administrative expenses
                      288
                      288
                      317

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      4
                      4

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      6

                      1

                      1050
                      Unobligated balance (total)
                      10
                      4
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      286
                      284
                      316

                      1900
                      Budget authority (total)
                      286
                      284
                      316

                      1930
                      Total budgetary resources available
                      296
                      288
                      317

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –4

                      1941
                      Unexpired unobligated balance, end of year
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      64
                      63
                      54

                      3010
                      New obligations, unexpired accounts
                      288
                      288
                      317

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

                      3020
                      Outlays (gross)
                      –284
                      –297
                      –279

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –8

                      3050
                      Unpaid obligations, end of year
                      63
                      54
                      92

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      64
                      63
                      54

                      3200
                      Obligated balance, end of year
                      63
                      54
                      92

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      286
                      284
                      316

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      229
                      240
                      238

                      4011
                      Outlays from discretionary balances
                      55
                      57
                      41

                      4020
                      Outlays, gross (total)
                      284
                      297
                      279

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1

                      4033
                      Non-Federal sources
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –2

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4070
                      Budget authority, net (discretionary)
                      286
                      284
                      316

                      4080
                      Outlays, net (discretionary)
                      282
                      297
                      279

                      4180
                      Budget authority, net (total)
                      286
                      284
                      316

                      4190
                      Outlays, net (total)
                      282
                      297
                      279

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      109
                      109
                      115

                      11.3
                      Other than full-time permanent
                      5
                      5
                      4

                      11.5
                      Other personnel compensation

                      6

                      11.9
                      Total personnel compensation
                      114
                      114
                      125

                      12.1
                      Civilian personnel benefits
                      42
                      42
                      45

                      21.0
                      Travel and transportation of persons
                      4
                      4
                      3

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.1
                      Rent
                      4
                      4
                      3

                      23.2
                      Rental payments to others

                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      10
                      10
                      12

                      24.0
                      Printing and reproduction
                      2
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      91
                      91
                      102

                      26.0
                      Supplies and materials
                      11
                      11
                      14

                      31.0
                      Equipment
                      7
                      7
                      7

                      32.0
                      Land and structures
                      1
                      1
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      288
                      288
                      317

          Employment Summary

                      Identification code 036–0129–0–1–705
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,851
                      1,881
                      1,903

             Supply Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4537–0–4–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program-COGS-Merchandizing
                      477
                      320
                      320

                      0802
                      Reimbursable program-Other-Operations
                      272
                      345
                      345

                      0803
                      Reimbursable program-COGS-Printing and publications
                      9
                      20
                      20

                      0804
                      Reimbursable program-Other
                      60
                      437
                      437

                      0805
                      Reimbursable program-Equipment-Procurement services and distribution
                      346
                      978
                      978

                      0900
                      Total new obligations, unexpired accounts
                      1,164
                      2,100
                      2,100

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      228
                      497
                      497

                      1021
                      Recoveries of prior year unpaid obligations
                      179

                      1050
                      Unobligated balance (total)
                      407
                      497
                      497

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,537
                      2,100
                      2,100

                      1801
                      Change in uncollected payments, Federal sources
                      –283

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,254
                      2,100
                      2,100

                      1930
                      Total budgetary resources available
                      1,661
                      2,597
                      2,597

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      497
                      497
                      497

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,229
                      836
                      147

                      3010
                      New obligations, unexpired accounts
                      1,164
                      2,100
                      2,100

                      3020
                      Outlays (gross)
                      –1,378
                      –2,789
                      –2,058

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –179

                      3050
                      Unpaid obligations, end of year
                      836
                      147
                      189

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1,288
                      –1,005
                      –1,005

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      283

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1,005
                      –1,005
                      –1,005

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –59
                      –169
                      –858

                      3200
                      Obligated balance, end of year
                      –169
                      –858
                      –816

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,254
                      2,100
                      2,100

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      1,995
                      1,995

                      4101
                      Outlays from mandatory balances
                      1,378
                      794
                      63

                      4110
                      Outlays, gross (total)
                      1,378
                      2,789
                      2,058

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1,348
                      –2,100
                      –2,100

                      4123
                      Non-Federal sources
                      –189

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,537
                      –2,100
                      –2,100

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      283

                      4170
                      Outlays, net (mandatory)
                      –159
                      689
                      –42

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –159
                      689
                      –42

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

          Object Classification (in millions of dollars)

                      Identification code 036–4537–0–4–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      105
                      105
                      106

                      12.1
                      Civilian personnel benefits
                      33
                      35
                      35

                      21.0
                      Travel and transportation of persons
                      15
                      10
                      10

                      23.1
                      Rental payments to GSA
                      7
                      7
                      7

                      23.3
                      Communications, utilities, and miscellaneous charges
                      5
                      5
                      5

                      24.0
                      Printing and reproduction
                      9
                      20
                      20

                      25.2
                      Other services from non-Federal sources
                      263
                      444
                      443

                      26.0
                      Supplies and materials
                      423
                      500
                      500

                      31.0
                      Equipment
                      303
                      974
                      974

                      32.0
                      Land and structures
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      1,164
                      2,100
                      2,100

          Employment Summary

                      Identification code 036–4537–0–4–705
                      2017 actual
                      2018 est.
                      2019 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,145
                      1,150
                      1,150

             Franchise Fund

             Program and Financing (in millions of dollars)

                      Identification code 036–4539–0–4–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Franchise Fund (Reimbursable)
                      950
                      924
                      956

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      156
                      114
                      127

                      1021
                      Recoveries of prior year unpaid obligations
                      41

                      1050
                      Unobligated balance (total)
                      197
                      114
                      127

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      876
                      937
                      969

                      1701
                      Change in uncollected payments, Federal sources
                      –9

                      1750
                      Spending auth from offsetting collections, disc (total)
                      867
                      937
                      969

                      1930
                      Total budgetary resources available
                      1,064
                      1,051
                      1,096

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      114
                      127
                      140

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      289
                      363
                      239

                      3010
                      New obligations, unexpired accounts
                      950
                      924
                      956

                      3020
                      Outlays (gross)
                      –835
                      –1,048
                      –961

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –41

                      3050
                      Unpaid obligations, end of year
                      363
                      239
                      234

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –216
                      –207
                      –207

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      9

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –207
                      –207
                      –207

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      73
                      156
                      32

                      3200
                      Obligated balance, end of year
                      156
                      32
                      27

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      867
                      937
                      969

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      390
                      703
                      727

                      4011
                      Outlays from discretionary balances
                      445
                      345
                      234

                      4020
                      Outlays, gross (total)
                      835
                      1,048
                      961

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –876
                      –937
                      –969

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      9

                      4080
                      Outlays, net (discretionary)
                      –41
                      111
                      –8

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –41
                      111
                      –8

             The VA Franchise Fund was established under the authority of the Government Management Reform Act of 1994 and the VA and Housing
                and Urban Development and Independent Agencies Act of 1997. VA was selected by the Office of Management and Budget (OMB) in
                1996 as one of the six executive branch agencies to establish a franchise fund pilot program. Created as a revolving fund,
                the VA Franchise Fund began providing common administrative support services to the VA and other government agencies in 1997
                on a fee-for-service basis. In 2006, under the Military Quality of Life and Veterans Affairs Appropriations Act, Public Law
                109–114, permanent status was conferred upon the VA Franchise Fund. VA Enterprise Centers are the lines of business within
                the VA Franchise Fund and are expected to have billings of about $969 million and employ 1,849 in 2019. The Franchise Fund
                concept is intended to increase competition for government administrative services, resulting in lower costs and higher quality.

          Object Classification (in millions of dollars)

                      Identification code 036–4539–0–4–705
                      2017 actual
                      2018 est.
                      2019 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      175
                      176
                      178

                      12.1
                      Civilian personnel benefits
                      4
                      3
                      4

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      2

                      23.1
                      Rental payments to GSA
                      11
                      10
                      10

                      23.3
                      Communications, utilities, and miscellaneous charges
                      100
                      100
                      100

                      24.0
                      Printing and reproduction
                      6
                      6
                      5

                      25.2
                      Other services from non-Federal sources
                      600
                      580
                      610

                      26.0
                      Supplies and materials
                      4
                      4
                      4

                      31.0
                      Equipment
                      45
                      40
                      40

                      32.0
                      Land and structures
                      3
                      3
                      3

                      99.9
                      Total new obligations, unexpired accounts
                      950
                      924
                      956

          Employment Summary

                      Identification code 036–4539–0–4–705
                      2017 actual
                      2018 est.
                      2019 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,314
                      1,750
                      1,849

             ADMINISTRATIVE PROVISIONS

             Administrative provisions'

          (including transfer of funds)SEC. 201. Any appropriation for fiscal year 2019 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 2019, in this or any other Act, under the "Medical Services",  "Medical Support and Compliance", and "Medical Facilities"  accounts, including amounts warranted pursuant to section 226 of this Act, may be transferred among the accounts: Provided, That any transfers among the "Medical Services", and "Medical Support and Compliance" accounts of 1 percent or less of the total amount appropriated to the account in this
          or any other Act may take place subject to notification from the Secretary of Veterans Affairs to the Committees on Appropriations
          of both Houses of Congress of the amount and purpose of the transfer: Provided further, That 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 2018.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 2019, 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
          2019 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 2019 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
          and Whistleblower Protection, 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 $48,431,000 for the Office of Resolution Management, $4,333,000 for the Office of Employment Discrimination Complaint Adjudication, $17,700,000 for the Office of Accountability and Whistleblower Protection, and $3,230,000 for the Office of Diversity and Inclusion: Provided, That payments may be made in advance for services to be furnished based on estimated costs: Provided further, That amounts received shall be credited to the "General Administration" and "Information Technology Systems" accounts for
          use by the office that provided the service.SEC. 211. No funds of the Department of Veterans Affairs shall be available for hospital care, nursing home care, or medical services
          provided to any person under chapter 17 of title 38, United States Code, for a non-service-connected disability described
          in section 1729(a)(2) of such title, unless that person has disclosed to the Secretary of Veterans Affairs, in such form as
          the Secretary may require, current, accurate third-party reimbursement information for purposes of section 1729 of such title:
          Provided, That the Secretary may recover, in the same manner as any other debt due the United States, the reasonable charges for such
          care or services from any person who does not make such disclosure as required: Provided further, That any amounts so recovered for care or services provided in a prior fiscal year may be obligated by the Secretary during
          the fiscal year in which amounts are received.'

          (including transfer of funds)SEC. 212. Notwithstanding any other provision of law, proceeds or revenues derived from enhanced-use leasing activities (including disposal)
          may be deposited into the "Construction, Major Projects" and "Construction, Minor Projects" accounts and be used for construction
          (including site acquisition and disposition), alterations, and improvements of any medical facility under the jurisdiction
          or for the use of the Department of Veterans Affairs. Such sums as realized are in addition to the amount provided for in
          "Construction, Major Projects" and "Construction, Minor Projects".SEC. 213. Amounts made available under "Medical Services" are available—
          (1) for furnishing recreational facilities, supplies, and equipment; and
          (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
             in the Department.
          '

          (including transfer of funds)SEC. 214. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          may be transferred to the "Medical Services" account, to remain available until expended for the purposes of such account.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 Support and Compliance", "Medical Facilities", "General Operating Expenses, Veterans Benefits Administration", "Board
          of Veterans Appeals", "General Administration", and "National Cemetery Administration" accounts, including amounts warranted pursuant to section 226 of this Act, for fiscal year 2019 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 2019 for "Medical Services", including amounts warranted pursuant to section 226 of this Act, "Medical Support and Compliance", "Medical Facilities", "Construction, Minor Projects", and "Information Technology Systems",
          up to $301,578,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
          Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
          111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
          as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417;
          122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
          of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
          the Committees on Appropriations of both Houses of Congress.'

          (including transfer of funds)SEC. 219. Of the amounts appropriated to the Department of Veterans Affairs which become available on October 1, 2019, for "Medical Services", "Medical Support and Compliance", and "Medical Facilities", up to $307,609,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
          Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
          111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
          as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417;
          122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
          of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
          the Committees on Appropriations of both Houses of Congress.'

          (including transfer of funds)SEC. 220. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          for healthcare provided at facilities designated as combined Federal medical facilities as described by section 706 of the
          Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500) shall also be available:
          (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
          by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 3571); and (2)
          for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
          Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500): Provided, That, notwithstanding section 1704(b)(3) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84;
          123 Stat. 2573), amounts transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration
          Fund shall remain available until expended.'

          (including transfer of funds)SEC. 221. Of the amounts available in this title for "Medical Services", "Medical 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 2019 in this title or any discretionary unobligated balances within the Department of Veterans Affairs, including those appropriated
          for fiscal year 2019, 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 notify the Committees on Appropriations of both Houses of Congress.'

          (including transfer of funds)SEC. 223. Amounts made available for the Department of Veterans Affairs for fiscal year 2019, under the "Board of Veterans Appeals" and the "General Operating Expenses, Veterans Benefits Administration" accounts may
          be transferred between such accounts: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on
          Appropriations of both Houses of Congress .SEC. 224. (a) Notwithstanding any other provision of law, the amounts appropriated or otherwise made available to the Department of Veterans
          Affairs for the "Medical Services" account may be used to provide—
          (1) fertility counseling and treatment using assisted reproductive technology to a covered veteran or the spouse of a covered
             veteran; or

          (2) adoption reimbursement to a covered veteran.
          (b) In this section:
             (1) The term "service-connected" has the meaning given such term in section 101 of title 38, United States Code.
             (2) The term "covered veteran" means a veteran, as such term is defined in section 101 of title 38, United States Code, who has
                a service-connected disability that results in the inability of the veteran to procreate without the use of fertility treatment.

             (3) The term "assisted reproductive technology" means benefits relating to reproductive assistance provided to a member of the
                Armed Forces who incurs a serious injury or illness on active duty pursuant to section 1074(c)(4)(A) of title 10, United States
                Code, as described in the memorandum on the subject of "Policy for Assisted Reproductive Services for the Benefit of Seriously
                or Severely Ill/Injured (Category II or III) Active Duty Service Members" issued by the Assistant Secretary of Defense for
                Health Affairs on April 3, 2012, and the guidance issued to implement such policy, including any limitations on the amount
                of such benefits available to such a member.

             (4) The term "adoption reimbursement" means reimbursement for the adoption-related expenses for an adoption that is finalized
                after the date of the enactment of this Act under the same terms as apply under the adoption reimbursement program of the
                Department of Defense, as authorized in Department of Defense Instruction 1341.09, including the reimbursement limits and
                requirements set forth in such instruction.

          (c) Amounts made available for the purposes specified in subsection (a) of this section are subject to the requirements for funds
             contained in section 508 of division H of the Consolidated Appropriations Act, 2016 (Public Law 114–113).
          '

          (INCLUDING TRANSFER OF FUNDS)SEC. 225. 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
          2019 by this Act between any discretionary appropriations accounts for fiscal year 2019: 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 2019 by this Act: Provided further, That a transfer of funds between the "Medical Services",  "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.SEC. 226. (a)   Upon enactment of this Act: (1)  unobligated and obligated balances in 36–17–0140 shall be transferred to and merged with 36–17–0160, and any adjustments to
                   obligations incurred in 36–17–0140 may be made from 36–17–0160;
          (2)  unobligated and obligated balances in 36–18–0140 shall be transferred to and merged with 36–18–0160, and any adjustments to
                   obligations incurred in 36–18–0140 may be made from 36–18–0160;
          (3)  unobligated and obligated balances in 36–1720–0140 shall be transferred to and merged with 36–1819–0160, and any adjustments
                   to obligations incurred in 36–1720–0140 may be made from 36–1819–0160;
          (4)  unobligated and obligated balances in 36–1821–0140 shall be transferred to and merged with 36–1920–0160, and any adjustments
                   to obligations incurred in 36–1821–0140 may be made from 36–1920–0160;
          (5)  any amounts appropriated to "Medical Community Care" in a prior appropriations Act that become available on October 1, 2018
                   and are available through September 30, 2019 shall be warranted to 36–19–0160, and available for the purposes of such account;
                   and
          (6)  any amounts appropriated to "Medical Community Care" in a prior appropriations Act that become available on October 1, 2018
                   and are available through September 30, 2022 shall be available through September 30, 2020, and warranted to 36–1920–0160,
                   and available for the purposes of such account.
          (b)  Following the transfer of balances in 36–17–0140, 36–18–0140, 36–1720–0140, and 36–1821–0140, such accounts shall be closed.
                   Any collections authorized or required to be credited to these accounts that are not received before the closing of such accounts
                   shall be credited to the accounts to which such balances are transferred and merged. SEC. 227.  Of the amounts appropriated to the "Medical Services" account for fiscal year 2019 in this or prior Acts, including amounts
                warranted to such account pursuant to section 226 of this Act, up to $39,000,000 may be transferred to the "Medical Facilities"
                account: Provided, That such transfer authority is in addition to any other transfer authority provided by law. SEC. 228.  Of the amounts appropriated to the "Medical Support and Compliance" account for fiscal year 2019 in this or prior Acts, up
                to $211,000,000 may be transferred to the "Medical Facilities" account: Provided, That such transfer authority is in addition
                to any other transfer authority provided by law.
             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2017 actual
                      2018 est.
                      2019 est.

                      Offsetting receipts from the public:

                      036–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified
                      4
                      13
                      15

                      036–247300
                      Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                      156
                      136
                      113

                      036–273330
                      Housing Downward Reestimates
                      1,702
                      2,475

                      036–275110
                      Native American Veteran Housing Loans, Negative Subsidies
                      1
                      2
                      1

                      036–275510
                      Housing Negative Subsidies

                      71
                      18

                      036–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                      29
                      40
                      40

                      General Fund Offsetting receipts from the public
                      1,892
                      2,737
                      187

                      Intragovernmental payments:

                      036–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                      9
                      –5
                      –5

                      General Fund Intragovernmental payments
                      9
                      –5
                      –5

             TITLE IV—GENERAL PROVISIONS

             general provisionsSEC. 501. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless
          expressly so provided herein.SEC. 502. None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to the
          Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance
          with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 503. Unless stated otherwise, all reports and notifications required by this Act shall be submitted to the Subcommittee on Military
          Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the House of Representatives
          and the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations
          of the Senate.SEC. 504. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
          States Government except pursuant to a transfer made by, or transfer authority provided in, this or any other appropriations
          Act.SEC. 505. None of the funds made available in this Act may be used for a project or program named for an individual serving as a Member,
          Delegate, or Resident Commissioner of the United States House of Representatives.SEC. 506. (a) None of the funds made available in this Act may be used to maintain or establish a computer network unless such network blocks
          the viewing, downloading, and exchanging of pornography.
          (b) Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement
             agency or any other entity carrying out criminal investigations, prosecution, or adjudication activities.
          SEC. 507. None of the funds made available in this Act may be used by an agency of the executive branch to pay for first-class travel
          by an employee of the agency in contravention of sections 301–10.122 through 301–10.124 of title 41, Code of Federal Regulations.SEC. 508. None of the funds made available in this Act may be used to execute a contract for goods or services, including construction
          services, where the contractor has not complied with Executive Order No. 12989.