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



   
      
      
         DEPARTMENT OF VETERANS AFFAIRS                                                                                           
            
         
      
      
   
   
      DEPARTMENT OF VETERANS AFFAIRS                                                                                           
         
      
         Veterans Health Administration                                                                                           
            
         Federal Funds
         Medical servicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
            of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
            care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
            bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States
            Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for
            caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the
            Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111â163; 124 Stat. 1174; 38 U.S.C. 7681 note), 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.â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. 115â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 036â0160â0â1â703
                  2017 actual
                  2018 est.
                  2019 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1,723
                  7,868
                  8,082
               
               
                  0198
                  Reconciliation adjustment
                  â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
                  â3,562
                  â3,276
                  â3,461
               
               
                  2172
                  Medical Services
                  
                  
                  
               
               
                  2172
                  Medical Services
                  
                  
                  
               
               
                  2172
                  Medical Services
                  
                  
                  
               
               
                  2174
                  Medical Services
                  7,380
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  4,035
                  â3,062
                  â3,179
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  4,035
                  â3,062
                  â3,179
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  7,868
                  8,082
                  8,364
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â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. 111â163
                  458
                  482
                  492
               
               
                  0013
                  Prior-Year Recoveries
                  147
                  
                  
               
               
                  0015
                  CHAMPVA (VA Portion)
                  
                  
                  1,764
               
               
                  0022
                  P.L. 113â146, Hires
                  719
                  
                  
               
               
                  0023
                  P.L. 113â146, Sec. 301
                  27
                  29
                  39
               
               
                  0024
                  P.L. 113â146, Supplies/Equipment
                  23
                  
                  
               
               
                  0025
                  P.L. 113â146, Mobile Clinic Video
                  3
                  
                  
               
               
                  0029
                  P.L. 113â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. 113â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 [036â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 [036â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 [036â0165]
                  â15
                  â15
                  â15
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â202
                  â199
                  â228
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0162]
                  
                  
                  â39
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0169]
                  16
                  
                  
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0140]
                  
                  
                  8,385
               
               
                  1174
                  Advance appropriations permanently reduced
                  â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)
                  â48,368
                  â48,015
                  â60,277
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â137
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â639
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  6,969
                  9,541
                  10,452
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â5
                  â7
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  â2
                  â3
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â7
                  â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
                  â51
                  â40
                  â40
               
               
                  4033
                  Non-Federal sources
                  â297
                  â69
                  â90
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â348
                  â109
                  â130
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  â2
                  â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
                  â2
                  â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 113â146, provided $5 billion
            in mandatory funding to increase veterans' access to health care by hiring more physicians and staff and improving VA's physical
            infrastructure. It also provided $10 billion in mandatory funding through 2017 to establish a temporary program ("Veterans
            Choice Program") to improve veterans' access to health care by allowing eligible veterans who meet certain wait-time or distance
            standards to use eligible health care providers outside the VA system. Public Law 115â26, enacted April 19, 2017, amended
            the Veterans Choice Act to eliminate the August 7, 2017 sunset date for the Veterans Choice Program, thus allowing the program
            to operate until all of the money in the Veterans Choice Fund is expended. Public Law 115â46 provided an additional $2.1 billion
            in mandatory appropriations in 2017 for the Veterans Choice Fund, and, in 2018, Public Law 115â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).â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.â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. 115â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. 113â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.â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.â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.â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).â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.â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.â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.â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.â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.â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.â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 111â163, authorized VA to provide assistance and support services for Caregivers of
            eligible veterans. This program provides a wide range of services for primary caregivers to include: a monthly personal caregiver
            stipend, respite care, access to mental health services, beneficiary travel, and health care benefits through the existing
            CHAMPVA Program.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.â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.â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. 112â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 113â146, Veterans Choice Act, Section 801.â The Veterans Access, Choice, and Accountability Act of 2014 (P.L. 113â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 036â0160â0â1â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. 113â146, Sec. 801
                  572
                  
                  
               
               
                  11.3
                  Other than full-time permanent
                  377
                  412
                  428
               
               
                  11.3
                  Other than full-time permanent - P.L. 113â146, Sec. 801
                  12
                  
                  
               
               
                  11.5
                  Other personnel compensation
                  2,051
                  2,233
                  2,329
               
               
                  11.5
                  Other personnel compensation - P.L. 113â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. 113â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. 113â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. 113â146, Sec. 801
                  24
                  29
                  39
               
               
                  26.0
                  Supplies & Materials
                  11,269
                  11,666
                  12,099
               
               
                  26.0
                  Supplies & Materials - P.L. 113â146, Sec. 801
                  17
                  
                  
               
               
                  31.0
                  Equipment
                  1,608
                  1,727
                  1,503
               
               
                  31.0
                  Equipment - P.L. 113â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. 113â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 036â0160â0â1â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.â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. 115â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 036â0140â0â1â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 [036â0160]
                  
                  
                  â1,000
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  470
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  7,246
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0169]
                  â21
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  1,250
                  256
                  
               
               
                  1130
                  Appropriations permanently reduced
                  
                  â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 [036â0169]
                  
                  â26
                  
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0160]
                  
                  
                  â8,385
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â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)
                  â6,274
                  â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
                  â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 036â0140â0â1â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.â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. 115â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 036â0152â0â1â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. 113â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 [036â0169]
                  â28
                  â28
                  â28
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0140]
                  â65
                  
                  
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0162]
                  
                  
                  â211
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0169]
                  2
                  
                  
               
               
                  1174
                  Advance appropriations permanently reduced
                  â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)
                  â6,246
                  â6,484
                  â6,876
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â97
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,043
                  1,242
                  1,394
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â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
                  â13
                  â19
                  â20
               
               
                  4033
                  Non-Federal sources
                  â19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â32
                  â19
                  â20
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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. 115â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. 113â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 036â0152â0â1â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. 113â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. 113â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 036â0152â0â1â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 036â0165â0â1â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 [097â0130]
                  15
                  15
                  15
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â40
                  â40
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â25
                  â25
                  15
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  15
                  15
                  15
               
               
                  1900
                  Budget authority (total)
                  â10
                  â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)
                  â52
                  â15
                  â30
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â10
                  â10
                  30
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  52
                  15
                  30
               
               
                  4180
                  Budget authority, net (total)
                  â10
                  â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 107â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 036â0165â0â1â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 036â0165â0â1â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.â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. 115â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 036â0162â0â1â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. 113â146, Leases
                  4
                  3
                  
               
               
                  0027
                  P.L. 113â146, Legionella
                  87
                  
                  
               
               
                  0029
                  P.L. 113â146, Sec. 301
                  
                  9
                  5
               
               
                  0030
                  P.L. 113â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. 113â146, Leases
                  10
                  
                  
               
               
                  0126
                  P.L. 113â146, Legionella
                  3
                  
                  
               
               
                  0127
                  P.L. 113â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 [036â0169]
                  â38
                  â37
                  â38
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0169]
                  3
                  
                  
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  
                  
                  39
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0152]
                  
                  
                  211
               
               
                  1174
                  Advance appropriations permanently reduced
                  â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)
                  â5,453
                  â5,599
                  â5,984
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â57
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â223
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,946
                  3,019
                  3,184
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2,995
                  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
                  â9
                  â10
                  â10
               
               
                  4033
                  Non-Federal sources
                  â32
                  â8
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â41
                  â18
                  â18
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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
                  â1
                  
                  
               
               
                  4123
                  Non-Federal sources
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â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. 115â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.
            113â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 036â0162â0â1â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. 113â146, Sec. 801
                  4
                  3
                  
               
               
                  25.2
                  Other Contractual Services
                  695
                  632
                  772
               
               
                  25.2
                  Other Contractual Services - P.L. 113â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. 113â146, Sec. 801
                  24
                  14
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  5
                  
                  
               
               
                  44.0
                  Prior Year Recoveries
                  14
                  
                  
               
               
                  44.0
                  P.L. 113â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 036â0162â0â1â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.â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. 115â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 036â0161â0â1â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)
                  â640
                  â712
                  â741
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â34
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â11
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  283
                  338
                  358
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â2
                  â2
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â33
                  â39
                  â39
               
               
                  4033
                  Non-Federal sources
                  â13
                  â16
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â46
                  â55
                  â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 111â40, the VA research program ensures
            that no less than $15 million is available for Gulf War research each year; the actual amount spent on such research depends
            on the quantity and quality of research proposals. VA has worked to develop Gulf War researchers to ensure that research proposals
            of high scientific merit are submitted. Funding for 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.âSupports preclinical research to understand life processes from a molecular, genomic, and physiological level in regard
            to diseases affecting veterans.
         
         Clinical science.âAdministers investigations (i.e., human subject research such as drug, surgical, single subject, pilot, and multi-center
            cooperative studies as well as feasibility trials) aimed at instituting new, more effective clinical care.
         
         Health services.âSupports studies to identify and promote effective and efficient strategies to improve the delivery of health care to veterans.
         
         Rehabilitation.âDevelops novel approaches to restoring veterans with traumatic amputation, central nervous system injuries, loss of sight
            and/or hearing, or other physical and cognitive impairments to full and productive lives.
         
         VA's Medical and Prosthetic Research programs are included in the Federal Research and Development (R&D) budget.
         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 036â0161â0â1â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 036â0161â0â1â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 036â0169â0â1â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 [036â0140]
                  21
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0167]
                  7
                  8
                  8
               
               
                  1121
                  Appropriations transferred from other acct [097â0130]
                  122
                  116
                  113
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  19
                  16
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  169
                  140
                  139
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0160]
                  â16
                  
                  
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0152]
                  â2
                  
                  
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0162]
                  â3
                  
                  
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  202
                  199
                  228
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0140]
                  
                  26
                  
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0152]
                  28
                  28
                  28
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â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
                  â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)
                  â415
                  â443
                  â448
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â7
                  â15
                  â15
               
               
                  4033
                  Non-Federal sources
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â8
                  â16
                  â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 111â84,
            the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
            James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 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 036â0169â0â1â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 036â0169â0â1â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 036â5287â0â2â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 [036â0160]
                  â2,293
                  â3,004
                  â3,443
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â19
                  â16
                  â18
               
               
                  1120
                  Appropriations transferred to other acct [036â0140]
                  â1,250
                  â256
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         VA has the authority to collect co-payments, which are deposited into the Medical Care Collections Fund (MCCF) 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 036â4014â0â3â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
                  â2
                  â2
                  â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)
                  â519
                  â523
                  â528
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  28
                  23
                  13
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â3
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â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
                  
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â512
                  â521
                  â521
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â512
                  â522
                  â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.âOperations will be financed from current revenues.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â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 036â4014â0â3â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 036â0172â0â1â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)
                  â4,833
                  â2,159
                  â1,616
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â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 113â146, provided $10 billion
            in mandatory funding through 2017 to establish a temporary program ("Veterans Choice Program") improving veterans' access
            to health care by allowing eligible veterans who meet certain wait-time or distance standards to use eligible health care
            providers outside the VA system. The law directed that this funding be deposited in the Veterans Choice Fund. In July 2015,
            Congress provided emergency funding for Hepatitis C ($500,000,000) and Care in the Community ($2,848,500,000) by passing Public
            Law 114â41, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, which gave VA temporary authority
            to use Veterans Choice Fund dollars on other programs. This authority ended on October 1, 2015 and did not extend into fiscal
            year 2016.
         
         Public Law 115â26 amended the Veterans Choice Act to eliminate the August 7, 2017 sunset date for the Veterans Choice Program,
            thus allowing the program to operate until all of the money in the Veterans Choice Fund is expended.
         
         Public Law 115â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 115â96 provided an additional $2.1 billion in mandatory funding,
            to remain available until expended. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0172â0â1â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 036â0172â0â1â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 036â0172â4â1â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)
                  
                  
                  â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 036â8180â0â7â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
                  â22
                  â25
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â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)
                  â22
                  â24
                  â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 102â54 authorizes compensation work
            therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund. (38 U.S.C. chs. 83
            and 85.)
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â705
                  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 036â8180â0â7â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 114â223, such sums as may be necessary
            shall be reimbursed to "General Operating Expenses, Veterans Benefits Administration" and "Information Technology Systems"
            for necessary expenses in carrying out the pilot program for disability examinations authorized by section 504 of Public Law
            104â275, as amended (38 U.S.C. 5101 note), to include associated expenses authorized by section 111 of title 38, United States Code.
      Note.â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. 115â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 036â0102â0â1â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)
                  â85,593
                  â84,256
                  â98,302
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â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
                  
                  
                  â110
               
               
                  
                  Outlays
                  
                  
                  â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. 113â235) and prevents our Nation's veterans from being adversely affected by budget delays.
         
         This appropriation provides for the payment of compensation, pension, and burial benefits to veterans and survivors.
         Compensation is paid to veterans for disabilities incurred in or aggravated during active military service. Dependency and
            Indemnity Compensation is paid to survivors of servicepersons or veterans whose death occurred while on active duty or as
            a result of service-connected disabilities. Compensation and vocational rehabilitation is provided to the children of Vietnam
            veterans who were born with certain birth defects. The Secretary may pay a clothing allowance to each veteran who uses a prescribed
            medication for a service-connected skin condition or wears a prosthetic or orthopedic appliance (including a wheelchair) which,
            in the judgment of the Secretary, tends to damage or tear the clothing of such veteran.
         
         Miscellaneous benefits provided for are:
         (a) payments for claims made pursuant to the provision of the World War Adjusted Compensation Act of 1924, as amended;
         (b) a special allowance (38 U.S.C. 1312) to dependents of certain veterans who died after December 31, 1956, but who were
            not fully and currently insured under the Social Security Act; and
         
         (c) payments authorized by the Equal Access to Justice Act.
         The appropriation also provides for a program to allow VA to perform income matches for certain compensation recipients.
         In accordance with Public Law 97â377, the Reinstated Entitlement Program for Survivors (REPS) program restores Social Security
            benefits to certain surviving spouses or children of veterans who died of service-connected causes.
         
         Legislation is proposed to provide a cost-of-living adjustment comparable to the annual Social Security increase to recipients
            of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
            made on January 1, 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 036â0102â4â1â701
                  2017 actual
                  2018 est.
                  2019 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Clarify Evidentiary Threshold for Ordering VA Exams
                  
                  
                  â78
               
               
                  0111
                  Round Down COLA Service-Connected DIC Five years
                  
                  
                  â34
               
               
                  0112
                  Reissue VA Payments fo all Victims of Fiduciary Misuse
                  
                  
                  1
               
               
                  0116
                  VA to Pay Flat Rate Domestic Transp. to National Cemetery
                  
                  
                  â1
               
               
                  0118
                  Spousal and Dependent Inscriptions Headstones/Markers
                  
                  
                  1
               
               
                  0120
                  Pay Transport Costs to State or Tribal Organization Cemetery
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Compensation sub-total
                  
                  
                  â110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0200
                  Other compensation expenses
                  
                  
                  â110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0293
                  Total compensation
                  
                  
                  â110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  
                  
                  â110
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  
                  
                  â110
               
               
                  1900
                  Budget authority (total)
                  
                  
                  â110
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â110
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â110
               
               
                  3020
                  Outlays (gross)
                  
                  
                  110
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â110
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â110
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â110
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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.â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. 115â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 036â0137â0â1â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)
                  â13,799
                  â13,930
                  â15,385
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  130
                  1,007
                  1,161
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â258
                  â263
                  â269
               
               
                  4123
                  Non-Federal sources
                  â315
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â573
                  â263
                  â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
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOADâ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
                  
                  
                     
                        
                     
                  
               
            
         
         WORKLOADâ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. 113â235) and prevents our
            Nation's veterans from being adversely affected by budget delays.
         
         This appropriation finances educational assistance allowances for certain servicemembers, veterans, and for eligible dependents
            of those: (a) veterans who died from service-connected causes or have a total and permanent rated service-connected disability;
            and (b) servicemembers who were captured or missing in action. In addition, certain disabled veterans are provided with vocational
            rehabilitation, specially adapted housing grants, and automobile grants with the associated approved adaptive equipment. Voluntary
            contributions by eligible servicemembers and matching contributions provided by the Department of Defense are included in
            the Post-Vietnam Era Veterans Education Account.
         
         The Post 9â11 GI Bill (Chapter 33).âPublic Law 110â252 greatly expanded education benefits beginning on August 1, 2009. Based on length of active duty service
            and training rate, trainees may be entitled to benefits including: tuition and fees, housing allowance, books and supplies
            stipend, kickers, and Yellow Ribbon matching payments. Certain active duty members of the Armed Forces may transfer benefits
            to a spouse or children.
         
         All volunteer force educational assistance (Montgomery GI Bill).âPublic Law 98â525, enacted October 19, 1984, established two new educational programs: an assistance program for veterans
            who enter active duty during the period beginning July 1, 1985; and an assistance program for certain members of the Selected
            Reserve. Public Law 108â375 established a program to provide educational assistance to members of the reserve components called
            or ordered to active service in response to a war or national emergency declared by the President or the Congress, in recognition
            of the sacrifices that those members make in answering the call to duty. The Readjustment Benefit appropriation pays the basic
            benefit allowance for veterans, except for certain Post-Vietnam Era Veterans Education participants who transferred to the
            Montgomery GI Bill program. Supplementary educational assistance, Post-Vietnam Era Veterans Education converters, reservists,
            and the National Call to Service Program are financed by payments from Department of Defense.
         
         Survivors and Dependents Educational Assistance (Chapter 35).âBenefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected
            disability is rated permanent and total. In addition, dependents of servicemembers missing in action or interred by a hostile
            foreign government for more than 90 days are also eligible. The following table provides a comparison of trainees and costs
            for the Dependents Educational Assistance.
         
         The Veterans Retraining Assistance Program.âEstablished under Public Law 112â56, is a program that, from July 1, 2012 through March 31, 2014, provides up to 12 months
            of retraining assistance to veterans at least 35 years of age but not more than 60 years of age, who are unemployed, received
            an honorable discharge and have no eligibility remaining for other education benefits. Veterans participating in this program
            would receive monthly payments equal to the three-year payment rate under the Montgomery GI Bill (MGIB) chapter 30.
         
         The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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).âServicemembers and veterans with service-connected disabilities receive the assistance necessary to help them prepare for,
            obtain, and maintain suitable employment. Comprehensive assessments may include interest and aptitude testing as well as specialized
            assessments such as functional capacity examinations. During the training phase of the program, eligible servicemembers and
            veterans are provided assistance for necessary training such as tuition, fees, books and supplies at colleges, technical schools
            and other training programs. A veteran enrolled in training receives a monthly subsistence allowance. Eligible veterans may
            also receive specialized or adaptive equipment to help them overcome a disability or enable them to compete with non-disabled
            individuals. At the completion of training, veterans are provided with employment and placement services, including supplies
            and equipment needed to enter employment, adaptive equipment and workplace accommodations, incentives to employers to reimburse
            them for hiring and training veterans with disabilities, and two final months of subsistence allowance.
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.â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.âUnder the Veterans Benefits Act of 2010, (Public Law 111â275), VA may provide grants of up to $200,000 per fiscal year to
            individuals or entities for the development of specially adapted housing assistive technologies and limits to $1 million the
            aggregate amount of such grants VA may award in any fiscal year.
         
         Automobile Grants and Adaptive Equipment.âCertain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
            is provided to certain service-disabled veterans and servicemembers toward the purchase price of an automobile. The maximum
            allowance increased to $20,577 in 2018, under The Veterans Benefits Act of 2010, (P.L. 111â275) and will continue to increase
            based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.âPublic Law 106â398, enacted October 30, 2000, allows the military services to pay up to 100 percent of tuition and expenses
            charged by a school for servicemembers. If a service department pays less than 100 percent, a servicemember eligible for the
            Montgomery GI Bill Active-duty (MGIB) or the Post 9â11 GI Bill (Chapter 33) can elect to receive VA benefits for all or a
            portion of the remaining expenses. Public Law 108â454 established a program that provides availability of education benefits
            for payment for national admissions exams and national exams for credit at institutions of higher education.
         
         The National Exams.âThe benefit allows VA to reimburse for the fee charged for national tests for admission to institutions of higher learning
            and national tests providing an opportunity for course credit at institutions of higher learning.
         
         Licensing and Certification Test Payments.âUnder Public Law 106â419, veterans and other eligible persons may receive up to $2,000 to pay fees required for civilian
            occupational licensing and certification examinations needed to enter, maintain, or advance in employment in a vocation or
            profession, effective March 1, 2001.
         
         National Call to Service.âThe 2003 National Defense Authorization Act directs the Department of Defense to offer an active duty enlistment option
            of 15 months plus training time to facilitate interest in National Service. Program participants will be given the opportunity
            to select one of the following incentives: a $5,000 enlistment bonus, repayment of student loans up to $18,000, or one of
            two education allowances.
         
         Work-Study.âCertain veterans, reservists, and dependents pursuing a program of rehabilitation, education or training, who are enrolled
            as full-time students, can work up to 250 hours per semester, receiving the Federal ($7.25 as of July 24, 2009) or state minimum
            wage rate, whichever is higher.
         
         Payments to States.âState approving agencies are reimbursed for the costs of inspecting, approving, and supervising programs of education and
            training offered by educational institutions and training establishments in which veterans, dependents, and reservists are
            enrolled or are about to enter.
         
         Reporting Fees.âReporting fees are paid to education and training institutions to help defray the costs of certifying education enrollment
            for veterans enrolled in training during a calendar year.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â0â1â702
                  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 036â0137â4â1â702
                  2017 actual
                  2018 est.
                  2019 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0102
                  VA Cap for Flight Training at Public Schools
                  
                  
                  â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
                  
                  
                  â25
               
               
                  0107
                  Expand Eligibility for Special Adapted Housing Grants
                  
                  
                  1
               
               
                  0109
                  Authority for Home Mods to Special Adapted Housing Program
                  
                  
                  â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)
                  
                  
                  â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 110â181 (The National Defense
            Authorization Act (NDAA) of 2008), as amended by section 231 of Public Law 112â56, section 724 of Public Law 113â291, and
            Public Law 115â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 111â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 114â228 extended
            this authority through September 30, 2017 and section 408 of Public Law 115â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 112â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 115â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.â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. 115â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 036â0120â0â1â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)
                  â114
                  â129
                  â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
                  â6
                  â7
                  â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 114â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         The insurance business line administers six life insurance programs, including two trust funds, two public enterprise funds,
            a trust revolving fund, and Veterans' Mortgage Life Insurance (VMLI), and supervises four additional programs for the benefit
            of servicepersons, veterans, and their beneficiaries through contracts with a commercial company. All programs are operated
            on a commercial basis, to the extent possible, consistent with all applicable statutes. The insurance appropriation is the
            supplemental funding mechanism for the following Government life insurance activities: National Service Life Insurance (NSLI);
            Service-Disabled Veterans Insurance Fund (S-DVI); and Veterans' Mortgage Life Insurance.
         
         National Service Life Insurance.âPayments are made to the NSLI fund for certain World War II veterans for: (a) extra hazards of service; (b) gratuitous insurance
            granted to certain persons unable to apply for National Service Life Insurance; and (c) death claims on policies under the
            waiver of a premium while the insured was on active duty.
         
         Payment to Service-Disabled Veterans Insurance Fund.âPayments are made to the S-DVI fund to supplement the premiums and other receipts of the fund in amounts necessary to pay
            claims on insurance policies issued to veterans with service-connected disabilities.
         
         Veterans' Mortgage Life Insurance.âPayments are made to mortgage holders under this program, which provides mortgage protection life insurance to veterans
            who have received a grant for specially adapted housing due to severe disabilities. The trend in the number and amount of
            insurance policies in force appears in the following table.
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                     VMLI Policies
                     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 036â0120â0â1â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 036â1121â0â1â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. 110â329), to make payments to eligible persons who served in the Philippines during World War II. Payments were subsequently
            authorized by Congress in the American Recovery and Reinvestment Act of 2009 (P.L. 111â5). Original funding of $198,000,000
            was supplemented by a transfer of $67,000,000 authorized by Public Law 111â212 that remains available until expended. Payments
            to citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.
         
      
         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.â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. 115â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 036â0151â0â1â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 [036â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
                  â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)
                  â3,599
                  â3,921
                  â3,791
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â967
                  â988
                  â988
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â967
                  â988
                  â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.âThe total cost of administering veterans insurance programs is funded through direct appropriations to this account and
            through reimbursements from the insurance trust fund. This appropriation provides for the Department's top management direction
            and administrative support, including fiscal, personnel, and legal services, as well as for the administration of veteran
            benefits.
         
         Note.âReflects FTE treated as reimbursements in all years and the effects of Credit Reform, per Public Law 101â508.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â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 036â0151â0â1â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 036â4012â0â3â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)
                  â154
                  â148
                  â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
                  â70
                  â87
                  â72
               
               
                  4123
                  Non-Federal sources
                  â4
                  â5
                  â5
               
               
                  4123
                  Non-Federal sources
                  â64
                  â68
                  â69
               
               
                  4123
                  Non-Federal sources
                  â22
                  â23
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â160
                  â183
                  â171
               
               
                  4170
                  Outlays, net (mandatory)
                  â6
                  â35
                  5
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â6
                  â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.âRepresents payments to designated beneficiaries.
         
         All other.âRepresents payments to policyholders who surrender their policies for their cash value and hold endowment policies which
            have matured.
         
         Capital investment.âA policyholder may borrow up to 94 percent of the value of his or her policy.
         
         Administration.âRepresents the administrative costs of claims processing and account maintenance.
         
         The trend in the number and amount of policies in force is indicated in the following table.
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.âOperations are financed from premiums and other receipts. Additional funds are received by transfer from the Veterans Insurance
            and Indemnities appropriation, instead of direct appropriations to this fund.
         
         Operating results and financial condition.âSince premium and other receipts are insufficient to cover operations, the fund continues to project liabilities in excess
            of assets. The deficit is expected to reach an estimated $1,448 million by September 30, 2018. The expected deficit is financed
            by additional funds from the above-mentioned Veterans Insurance and Indemnities appropriations.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4012â0â3â701
                  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 036â4010â0â3â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)
                  â30
                  â29
                  â24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  26
                  21
                  17
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â6
                  â4
                  â3
               
               
                  4123
                  Non-Federal sources
                  â1
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â8
                  â6
                  â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund pays claims and administrative costs on participating life insurance policies issued during the period May 1, 1965,
            through May 2, 1966, under three life insurance programs: 1) service-disabled standard insurance; 2) service-disabled rated
            insurance; and 3) nonservice-disabled insurance availing disabled World War II and Korean conflict veterans an opportunity
            to acquire life insurance coverage who were no longer eligible for other government insurance.
         
         Budget program:
         
         Death claims.âRepresents payments to designated beneficiaries.
         
         Dividends.âPolicyholders participate in the distribution of annual dividends.
         
         All other.âThis represents resources for the administrative costs of processing claims and maintaining the accounts, and to those policyholders
            who: (a) surrender their policies for cash value; (b) hold endowment policies which have matured; and (c) have purchased total
            disability income coverage and subsequently become disabled.
         
         Policy loans made.âA policyholder may borrow up to 94 percent of the cash value of his policy at an interest rate adjusted to reflect private
            sector borrowing costs.
         
         The following table reflects the decrease in the number of policies and the amount of insurance in force:
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.âOperations are financed from premiums collected from policyholders and interest on investments. Excess earnings of the fund
            are distributed to the policyholders in the form of an annual dividend.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4010â0â3â701
                  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 036â4009â0â3â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)
                  â770
                  â794
                  â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
                  â770
                  â794
                  â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.â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. 115â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 036â1119â0â1â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
                  â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)
                  â1,166
                  â1,259
                  â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 036â1119â0â1â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
                  â23.58
                  â26.49
                  â5.47
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  1.92
                  â25.37
                  â5.12
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Acquired Direct Loans
                  
                  1
                  1
               
               
                  133004
                  Vendee Direct Loans
                  
                  â71
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  
                  â70
                  â16
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Acquired Direct Loans
                  
                  1
                  1
               
               
                  134004
                  Vendee Direct Loans
                  
                  â71
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  
                  â70
                  â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
                  â1,624
                  â1,853
                  
               
               
                  235002
                  Guaranteed Loan Sale SecuritiesâVendee
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  235999
                  Total guaranteed loan reestimates
                  â1,628
                  â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.âThe housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National
            Guard purchase, retain, and adapt homes in recognition of their service to the Nation. When a borrower purchases a home, the
            program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required.
         
         Under 38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement (first-time users of the program or users whose
            entitlement is fully restored) is as follows:
         
         (a) 50 percent for loans of $45,000 or less;
         (b) $22,500 for loans greater than $45,000, but no more than $56,250;
         (c) the lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000;
         (d) 25 percent of the loan amount for loans of $144,001 to $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.âEstablished as a pilot project by the Veterans Benefits Improvement Act of 1998, Public Law 105â368, this program does not
            require any new loan subsidy funding. The program has originated no new loans since 2009. The program was canceled in 2012.
            The existing loan will continue to be serviced within the program's financing account.
         
         WORKLOAD [In thousands]
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 036â1119â0â1â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 036â1119â4â1â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)
                  
                  
                  â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 036â1119â4â1â704
                  2017 actual
                  2018 est.
                  2019 est.
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan levels supportable by subsidy budget authority:
               
               
                  215002
                  Guaranteed Loan Sale SecuritiesâVendee
                  
                  
                  634
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  215999
                  Total loan guarantee levels
                  
                  
                  634
               
               
                  
                  Guaranteed loan subsidy (in percent):
               
               
                  232002
                  Guaranteed Loan Sale Securitiesâ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 Securitiesâ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. 115â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
            115â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. 114â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. 115â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 036â4127â0â3â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
                  â48
                  â87
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  11
                  
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  76
                  360
                  367
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â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
                  â21
                  â49
                  â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)
                  â34
                  â354
                  â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
                  â11
                  â10
                  â1
               
               
                  4122
                  Interest on uninvested funds
                  â5
                  
                  
               
               
                  4123
                  Interest and principal received on loans
                  â56
                  â36
                  â50
               
               
                  4123
                  Cash sale of properties
                  
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â72
                  â49
                  â53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  38
                  311
                  314
               
               
                  4170
                  Outlays, net (mandatory)
                  â38
                  305
                  313
               
               
                  4180
                  Budget authority, net (total)
                  38
                  311
                  314
               
               
                  4190
                  Outlays, net (total)
                  â38
                  305
                  313
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â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
                  â41
                  â17
                  â23
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  342
                  599
                  907
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â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 036â4129â0â3â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)
                  â4,270
                  â5,670
                  â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
                  â961
                  â1,051
                  â110
               
               
                  4120
                  Recoveries from DLFA
                  â6
                  â277
                  â333
               
               
                  4122
                  Interest on uninvested funds
                  â206
                  â226
                  â183
               
               
                  4123
                  Funding fees
                  â2,155
                  â1,837
                  â1,788
               
               
                  4123
                  Cash sale of properties
                  â1,493
                  â1,512
                  â1,827
               
               
                  4123
                  Redemption of Properties/Other income and receivables
                  â13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,834
                  â4,903
                  â4,241
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  8
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â564
                  767
                  â691
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â564
                  767
                  â691
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â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
                  â93,398
                  â60,446
                  â60,248
               
               
                  
                  Adjustments:
               
               
                  2262
                  Terminations for default that result in acquisition of property
                  â1,469
                  â1,680
                  â2,033
               
               
                  2263
                  Terminations for default that result in claim payments
                  â1,163
                  â1,033
                  â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 036â4129â0â3â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 036â4025â0â3â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
                  â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
                  â12
                  â9
                  â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)
                  â2
                  â1
                  â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
                  â14
                  â1
                  â1
               
               
                  4123
                  Sale of homes, cash
                  
                  â1
                  â1
               
               
                  4123
                  Interest collection on Veteran liability debts
                  
                  â3
                  â2
               
               
                  4123
                  Principal collection on Veteran liability debts
                  
                  â5
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â14
                  â10
                  â8
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â12
                  â9
                  â7
               
               
                  4170
                  Outlays, net (mandatory)
                  â12
                  â9
                  â7
               
               
                  4180
                  Budget authority, net (total)
                  â12
                  â9
                  â7
               
               
                  4190
                  Outlays, net (total)
                  â12
                  â9
                  â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 036â4025â0â3â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
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  2
                  1
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â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
                  â35
                  â19
                  â11
               
               
                  2262
                  Adjustments: Terminations for default that result in acquisition of property
                  â1
                  â1
                  â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
                  â3
                  â6
                  â4
               
               
                  2364
                  Other adjustments, net
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  20
                  14
                  10
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â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 (-)
                  â31
                  â35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1699
                  Value of assets related to direct loans
                  â19
                  2
               
               
                  1701
                  Defaulted guaranteed loans, gross
                  23
                  20
               
               
                  1703
                  Allowance for estimated uncollectible loans and interest (-)
                  â1
                  â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
                  
                  â114
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  148
                  146
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â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.â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. 115â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.â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. 115â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 036â1120â0â1â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)
                  â3
                  â4
                  â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 036â1120â0â1â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
                  â18.62
                  â20.22
                  â11.89
               
               
                  132003
                  Vocational Rehabilitation
                  1.43
                  1.26
                  1.90
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â12.89
                  â16.92
                  â9.92
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  Native American Direct Loans
                  â1
                  â2
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â1
                  â2
                  â1
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Native American Direct Loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â1
                  â2
                  â2
               
               
                  
                  Direct loan reestimates:
               
               
                  135002
                  Native American Direct Loans
                  1
                  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 109â233.
         
         The Vocational Rehabilitation Loan Program provides temporary loans to cover the costs of subsistence, tuition, books, supplies,
            and equipment in conjunction with service-connected disability benefits provided to veterans participating in VA's Vocational
            Rehabilitation and Counseling Program as authorized by chapter 31 of title 38, United States Code. Repayment of these loans
            is made in monthly installments, without interest, through deductions from future payments of compensation, pension, subsistence
            allowance, educational assistance allowance, or retired pay.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  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 036â4130â0â3â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
                  â3
                  â6
                  â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)
                  â7
                  â16
                  â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
                  â1
                  â2
                  
               
               
                  4123
                  Non-federal sources - Repayments and prepayments of principal
                  â3
                  â5
                  â5
               
               
                  4123
                  Non-Federal sources - Interest received on loans
                  â2
                  â2
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â6
                  â9
                  â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 036â4130â0â3â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
                  â5
                  â5
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  60
                  66
                  72
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â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 036â4258â0â3â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)
                  â1
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  1
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  1
                  1
                  1
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â1
                  â1
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â704
                  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
                  â95
                  â95
                  â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 036â4258â0â3â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 036â4112â0â3â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
                  â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
                  â1
                  â2
                  â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)
                  â2
                  â2
                  â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
                  â2
                  â2
                  â2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â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
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â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 036â8133â0â7â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 94â502, Veterans' Education and Employment Assistance Act, 1976. This program
            consists of voluntary contributions by eligible servicemembers and matching contributions provided by the Department of Defense
            and provides educational assistance payments to participants who entered the service after December 31, 1976. Chapter 32,
            title 38, U.S.C. Section 901 is a non-contributory program with educational assistance provided by the Department of Defense.
            Public Law 99â576, enacted October 28, 1986, closed the program permanently for new enrollments effective March 31, 1987.
            The estimated activity in the fund follows:
         
         CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES  
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 036â8132â0â7â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
                  â211
                  â170
                  â139
               
               
                  2103
                  National Service Life Insurance Fund
                  â549
                  â506
                  â454
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â760
                  â676
                  â593
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â760
                  â676
                  â593
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  2,851
                  2,345
                  1,891
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â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)
                  â903
                  â855
                  â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
                  â51
                  â60
                  â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund was established in 1940. It is for the World War II servicemembers' and veterans' insurance program. Over 22 million
            policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number
            and amount of policies in force is shown as follows:
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 036â8132â0â7â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 [029â25â8132â0]
                  â903
                  â855
                  â749
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â903
                  â855
                  â749
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â903
                  â855
                  â749
               
               
                  
                  Surplus or deficit::
               
               
                  3110
                  Excluding interest
                  â794
                  â752
                  â663
               
               
                  3120
                  Interest
                  153
                  127
                  104
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  â641
                  â625
                  â559
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total change in fund balance
                  â641
                  â625
                  â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 036â8132â0â7â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 036â8150â0â7â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
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â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)
                  â1
                  â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund was established in 1919 to receive premiums and pay claims on insurance issued under the provisions of the War Risk
            Insurance Act. The general decline in the activity of the fund is indicated in the following table:
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 036â8150â0â7â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 [029â25â8150â0]
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â1
                  â1
                  
               
               
                  
                  Surplus or deficit::
               
               
                  3110
                  Excluding interest
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total change in fund balance
                  â1
                  â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 036â8455â0â8â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
                  â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)
                  â217
                  â198
                  â174
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  413
                  418
                  440
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â20
                  â18
                  â18
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â18
                  â18
                  â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
                  â78
                  â68
                  â60
               
               
                  4123
                  Non-Federal sources
                  â13
                  â11
                  â10
               
               
                  4123
                  Non-Federal sources
                  â26
                  â17
                  â15
               
               
                  4123
                  Non-Federal sources
                  â3
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â120
                  â99
                  â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.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund finances the payment of claims on life insurance policies issued before January 3, 1957, to veterans who served
            in the Armed Forces subsequent to April 1, 1951. No new policies can be issued.
         
         Benefit program:
         
         Death claims.âRepresents payments to designated beneficiaries.
         
         Cash surrenders.âA policyholder may terminate his or her insurance by cashing in the policy for its cash value.
         
         Dividends.âPolicyholders participate in the distribution of annual dividends.
         
         All other.âClassified in this category are payments to policyholders who: (a) hold endowment policies which have matured; (b) have
            purchased total disability income coverage and subsequently become disabled; and (c) are paid interest on dividend credits
            and deposits.
         
         The following table reflects the decrease in the number of policies and the amounts of insurance in force:
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.âPayments from this fund are financed primarily from premium receipts and interest on investments.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8455â0â8â701
                  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 Affairsâ
      (1) enters into an agreement with an appropriate non-Department of Veterans Affairs Federal entity to serve as the design
            and/or construction agent for any Veterans Health Administration major construction project with a Total Estimated Cost of
            $100,000,000 or above by providing full project management services, including management of the project design, acquisition,
            construction, and contract changes, consistent with section 502 of Public Law 114â58; and
      (2) certifies in writing that such an agreement is executed and intended to minimize or prevent subsequent major construction
            project cost overruns and provides a copy of the agreement entered into and any required supplementary information to the
            Committees on Appropriations of both Houses of Congress. 
      Note.â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. 115â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 036â0110â0â1â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
                  â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)
                  â738
                  â1,499
                  â1,410
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â48
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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. 114â113) and the funds are made available by
            the Treasury.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0110â0â1â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.â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. 115â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 036â0111â0â1â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. 113â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)
                  â563
                  â365
                  â417
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â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 036â0111â0â1â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.â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. 115â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 036â0181â0â1â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)
                  â139
                  â109
                  â105
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â11
                  â26
                  â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.â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. 115â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 036â0183â0â1â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)
                  â41
                  â24
                  â68
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  â3
                  â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.â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. 115â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 036â0142â0â1â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
                  â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)
                  â688
                  â783
                  â757
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â34
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  128
                  87
                  104
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â15
                  â15
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â15
                  â15
                  â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
                  â283
                  â390
                  â406
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â285
                  â390
                  â406
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â14
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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.â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 036â0142â0â1â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 036â0142â0â1â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.â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. 115â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 036â1122â0â1â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 [036â0151]
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  146
                  155
                  175
               
               
                  1930
                  Total budgetary resources available
                  149
                  170
                  175
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â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)
                  â129
                  â150
                  â169
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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 036â1122â0â1â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 036â1122â0â1â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.â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. 115â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 036â0170â0â1â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)
                  â150
                  â153
                  â165
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â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 036â0170â0â1â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 036â0170â0â1â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.â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. 115â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 036â0167â0â1â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. 113â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 [036â0169]
                  â7
                  â8
                  â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
                  â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)
                  â4,377
                  â4,320
                  â4,227
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â15
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â215
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,098
                  2,282
                  2,281
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â1
                  â1
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2,108
                  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
                  â56
                  â49
                  â49
               
               
                  4033
                  Non-Federal sources
                  â19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â75
                  â49
                  â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.âThe Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits
            for veterans and their families. This account also supports improvements in the Community Care Program, modernizations to
            veterans benefits and appeals processing, as well as the divestiture of legacy IT systems.
         
         Operations and Maintenance.âThe Office of Information & Technology purchases, maintains, manages, and supports all the computer, phone, telecommunication,
            and data systems equipment and infrastructure for all VA facilities.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â705
                  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. 113â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. 113â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. 113â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. 113â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. 113â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 036â0167â0â1â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 036â1123â0â1â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)
                  
                  
                  â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 036â1123â0â1â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.â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. 115â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 036â0129â0â1â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 036â0129â0â1â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
                  â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)
                  â284
                  â297
                  â279
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â1
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â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 036â0129â0â1â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 036â0129â0â1â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 036â4537â0â4â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
                  â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)
                  â1,378
                  â2,789
                  â2,058
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â179
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  836
                  147
                  189
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1,288
                  â1,005
                  â1,005
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  283
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,005
                  â1,005
                  â1,005
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â59
                  â169
                  â858
               
               
                  3200
                  Obligated balance, end of year
                  â169
                  â858
                  â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
                  â1,348
                  â2,100
                  â2,100
               
               
                  4123
                  Non-Federal sources
                  â189
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,537
                  â2,100
                  â2,100
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  283
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â159
                  689
                  â42
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â159
                  689
                  â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 036â4537â0â4â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 036â4537â0â4â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 036â4539â0â4â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
                  â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)
                  â835
                  â1,048
                  â961
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â41
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  363
                  239
                  234
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â216
                  â207
                  â207
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â207
                  â207
                  â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
                  â876
                  â937
                  â969
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  9
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â41
                  111
                  â8
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â41
                  111
                  â8
               
               
                  
                     
                  
               
            
         
      
      
         The VA Franchise Fund was established under the authority of the Government Management Reform Act of 1994 and the VA and Housing
            and Urban Development and Independent Agencies Act of 1997. VA was selected by the Office of Management and Budget (OMB) in
            1996 as one of the six executive branch agencies to establish a franchise fund pilot program. Created as a revolving fund,
            the VA Franchise Fund began providing common administrative support services to the VA and other government agencies in 1997
            on a fee-for-service basis. In 2006, under the Military Quality of Life and Veterans Affairs Appropriations Act, Public Law
            109â114, permanent status was conferred upon the VA Franchise Fund. VA Enterprise Centers are the lines of business within
            the VA Franchise Fund and are expected to have 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 036â4539â0â4â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 036â4539â0â4â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 availableâ
      (1) for furnishing recreational facilities, supplies, and equipment; and
      (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
         in the Department.
      '
      			
      (including transfer of funds)SEC. 214. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      may be transferred to the "Medical Services" 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
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress.'
      			
      (including transfer of funds)SEC. 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
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress.'
      			
      (including transfer of funds)SEC. 220. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      for healthcare provided at facilities designated as combined Federal medical facilities as described by section 706 of the
      Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500) shall also be available:
      (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
      by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84; 123 Stat. 3571); and (2)
      for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
      Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500): Provided, That, notwithstanding section 1704(b)(3) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84;
      123 Stat. 2573), amounts transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration
      Fund shall remain available until expended.'
      			
      (including transfer of funds)SEC. 221. Of the amounts available in this title for "Medical Services", "Medical 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 provideâ
      (1) fertility counseling and treatment using assisted reproductive technology to a covered veteran or the spouse of a covered
         veteran; or
      
      (2) adoption reimbursement to a covered veteran.
      (b) In this section:
         (1) The term "service-connected" has the meaning given such term in section 101 of title 38, United States Code.
         (2) The term "covered veteran" means a veteran, as such term is defined in section 101 of title 38, United States Code, who has
            a service-connected disability that results in the inability of the veteran to procreate without the use of fertility treatment.
         
         (3) The term "assisted reproductive technology" means benefits relating to reproductive assistance provided to a member of the
            Armed Forces who incurs a serious injury or illness on active duty pursuant to section 1074(c)(4)(A) of title 10, United States
            Code, as described in the memorandum on the subject of "Policy for Assisted Reproductive Services for the Benefit of Seriously
            or Severely Ill/Injured (Category II or III) Active Duty Service Members" issued by the Assistant Secretary of Defense for
            Health Affairs on April 3, 2012, and the guidance issued to implement such policy, including any limitations on the amount
            of such benefits available to such a member.
         
         (4) The term "adoption reimbursement" means reimbursement for the adoption-related expenses for an adoption that is finalized
            after the date of the enactment of this Act under the same terms as apply under the adoption reimbursement program of the
            Department of Defense, as authorized in Department of Defense Instruction 1341.09, including the reimbursement limits and
            requirements set forth in such instruction.
         
      
      (c) Amounts made available for the purposes specified in subsection (a) of this section are subject to the requirements for funds
         contained in section 508 of division H of the Consolidated Appropriations Act, 2016 (Public Law 114â113).
      '
      			
      (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 36â17â0140 shall be transferred to and merged with 36â17â0160, and any adjustments to
               obligations incurred in 36â17â0140 may be made from 36â17â0160; 
      (2)  unobligated and obligated balances in 36â18â0140 shall be transferred to and merged with 36â18â0160, and any adjustments to
               obligations incurred in 36â18â0140 may be made from 36â18â0160; 
      (3)  unobligated and obligated balances in 36â1720â0140 shall be transferred to and merged with 36â1819â0160, and any adjustments
               to obligations incurred in 36â1720â0140 may be made from 36â1819â0160;  
      (4)  unobligated and obligated balances in 36â1821â0140 shall be transferred to and merged with 36â1920â0160, and any adjustments
               to obligations incurred in 36â1821â0140 may be made from 36â1920â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 36â19â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 36â1920â0160,
               and available for the purposes of such account. 
      (b)  Following the transfer of balances in 36â17â0140, 36â18â0140, 36â1720â0140, and 36â1821â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:
               
               
                  036â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  4
                  13
                  15
               
               
                  036â247300
                  Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                  156
                  136
                  113
               
               
                  036â273330
                  Housing Downward Reestimates
                  1,702
                  2,475
                  
               
               
                  036â275110
                  Native American Veteran Housing Loans, Negative Subsidies
                  1
                  2
                  1
               
               
                  036â275510
                  Housing Negative Subsidies
                  
                  71
                  18
               
               
                  036â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:
               
               
                  036â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  9
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  9
                  â5
                  â5
               
               
                  
                     
                  
               
            
         
      
      
          
      
         TITLE IVâGENERAL PROVISIONS                                                                                              
            
         
         general provisionsSEC. 501. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless
      expressly so provided herein.SEC. 502. None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to the
      Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance
      with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 503. Unless stated otherwise, all reports and notifications required by this Act shall be submitted to the Subcommittee on Military
      Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the House of Representatives
      and the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations
      of the Senate.SEC. 504. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
      States Government except pursuant to a transfer made by, or transfer authority provided in, this or any other appropriations
      Act.SEC. 505. None of the funds made available in this Act may be used for a project or program named for an individual serving as a Member,
      Delegate, or Resident Commissioner of the United States House of Representatives.SEC. 506. (a) None of the funds made available in this Act may be used to maintain or establish a computer network unless such network blocks
      the viewing, downloading, and exchanging of pornography.
      (b) Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement
         agency or any other entity carrying out criminal investigations, prosecution, or adjudication activities.
      SEC. 507. None of the funds made available in this Act may be used by an agency of the executive branch to pay for first-class travel
      by an employee of the agency in contravention of sections 301â10.122 through 301â10.124 of title 41, Code of Federal Regulations.SEC. 508. None of the funds made available in this Act may be used to execute a contract for goods or services, including construction
      services, where the contractor has not complied with Executive Order No. 12989.