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

             <h1>DEPARTMENT OF VETERANS AFFAIRS</h1>

          DEPARTMENT OF VETERANS AFFAIRS
             Veterans Health AdministrationFederal Funds
             Medical servicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
                of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
                care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
                bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States
                Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for
                caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the
                Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note), monthly
                assistance allowances authorized by section 322(d) of title 38, United States Code, grants authorized by section 521A of title
                38, United States Code, and administrative expenses necessary to carry out sections 322(d) and 521A of title 38, United States
                Code, and hospital care and medical services authorized by section 1787 of title 38, United States Code;  $56,158,015,000, plus reimbursements, shall become available on October 1,  2020, and shall remain available until September 30,  2021: Provided, That, of  such amount , $1,500,000,000 shall remain available until September 30,  2022: 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: Provided further, That the Secretary of Veterans Affairs shall ensure that sufficient amounts appropriated under this heading for medical
                supplies and equipment are available for the acquisition of prosthetics designed specifically for female veterans.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      0100
                      Balance, start of year
                      7,868
                      284
                      284

                      0198
                      Permanent reduction adjustment
                      –7,380

                      0198
                      Reconciliation adjustment
                      –216

                      0199
                      Balance, start of year
                      272
                      284
                      284

                      Receipts:

                      Current law:

                      1130
                      Pharmaceutical Co-payments, MCCF
                      433
                      436
                      440

                      1130
                      Medical Care Collections Fund, Third Party Prescription Claims
                      112
                      122
                      127

                      1130
                      Enhanced-use Lease Proceeds, MCCF
                      1
                      1
                      1

                      1130
                      Fee Basis 3rd Party MCCF
                      293
                      354
                      446

                      1130
                      First Party Collections, MCCF
                      174
                      180
                      185

                      1130
                      Third Party Collections, MCCF
                      2,446
                      2,459
                      2,638

                      1130
                      Parking Fees, MCCF
                      4
                      4
                      4

                      1130
                      Compensated Work Therapy, MCCF
                      60
                      66
                      66

                      1130
                      MCCF, Long-term Care Copayments
                      2
                      3
                      3

                      1140
                      Payments from Compensation and Pension, MCCF
                      3
                      2
                      2

                      1199
                      Total current law receipts
                      3,528
                      3,627
                      3,912

                      1999
                      Total receipts
                      3,528
                      3,627
                      3,912

                      2000
                      Total: Balances and receipts
                      3,800
                      3,911
                      4,196

                      Appropriations:

                      Current law:

                      2101
                      Medical Care Collections Fund
                      –3,515
                      –3,627
                      –3,912

                      5098
                      Rounding adjustment
                      –1

                      5099
                      Balance, end of year
                      284
                      284
                      284

          Program and Financing (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Outpatient care
                      18,252
                      19,005
                      20,940

                      0002
                      Inpatient care
                      7,397
                      7,619
                      7,703

                      0004
                      Mental health care
                      5,537
                      6,822
                      7,249

                      0005
                      Long-term care
                      3,573
                      3,641
                      3,815

                      0006
                      Pharmacy
                      7,182
                      7,508
                      7,969

                      0007
                      Prosthetics care
                      3,347
                      3,609
                      3,901

                      0008
                      Dental care
                      655
                      697
                      765

                      0009
                      Rehabilitation
                      697
                      706
                      735

                      0010
                      Homeless Grants
                      541
                      601
                      599

                      0011
                      Readjustment Counseling
                      205
                      221
                      229

                      0012
                      Caregivers (Title I) P.L. 111–163
                      476
                      489
                      700

                      0013
                      Prior-Year Recoveries
                      66

                      0015
                      CHAMPVA (VA Portion)

                      329
                      337

                      0023
                      P.L. 113–146, Sec. 301
                      35
                      31
                      14

                      0029
                      P.L. 113–146, Prior Year Recoveries
                      2

                      0091
                      Total operating expenses
                      47,965
                      51,278
                      54,956

                      0101
                      Outpatient care
                      1,008
                      1,181
                      402

                      0102
                      Inpatient care
                      443
                      467
                      158

                      0103
                      Mental health care
                      84
                      89
                      30

                      0104
                      Long-term care
                      160
                      169
                      57

                      0105
                      Pharmacy
                      50
                      53
                      18

                      0107
                      Dental care
                      48
                      51
                      17

                      0108
                      Rehabilitation
                      27
                      28
                      10

                      0109
                      Readjustment Counseling
                      4
                      4
                      1

                      0191
                      Total Capital Investment
                      1,824
                      2,042
                      693

                      0799
                      Total direct obligations
                      49,789
                      53,320
                      55,649

                      0801
                      Medical Services (Reimbursable)
                      108
                      137
                      137

                      0900
                      Total new obligations, unexpired accounts
                      49,897
                      53,457
                      55,786

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2,055
                      1,387
                      1,014

                      1021
                      Recoveries of prior year unpaid obligations
                      67

                      1050
                      Unobligated balance (total)
                      2,122
                      1,387
                      1,014

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,974
                      750

                      1121
                      Appropriations transferred from other acct [036–5287]
                      3,226
                      3,256
                      3,449

                      1131
                      Unobligated balance of appropriations permanently reduced
                      –751

                      1160
                      Appropriation, discretionary (total)
                      4,449
                      4,006
                      3,449

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      44,887
                      49,161
                      51,411

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

                      1172
                      Advance appropriations transferred to other accounts [036–0169]
                      –199
                      –205
                      –210

                      1172
                      Advance appropriations transferred to other accounts [036–0162]
                      –68

                      1180
                      Advanced appropriation, discretionary  (total)
                      44,605
                      48,941
                      51,186

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      106
                      135
                      135

                      1701
                      Change in uncollected payments, Federal sources
                      2
                      2
                      2

                      1750
                      Spending auth from offsetting collections, disc (total)
                      108
                      137
                      137

                      1900
                      Budget authority (total)
                      49,162
                      53,084
                      54,772

                      1930
                      Total budgetary resources available
                      51,284
                      54,471
                      55,786

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,387
                      1,014

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6,969
                      6,623
                      8,064

                      3010
                      New obligations, unexpired accounts
                      49,897
                      53,457
                      55,786

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      333

                      3020
                      Outlays (gross)
                      –49,138
                      –52,016
                      –53,793

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –67

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1,371

                      3050
                      Unpaid obligations, end of year
                      6,623
                      8,064
                      10,057

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –6
                      –6
                      –8

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –6
                      –8
                      –10

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6,963
                      6,617
                      8,056

                      3200
                      Obligated balance, end of year
                      6,617
                      8,056
                      10,047

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      49,162
                      53,084
                      54,772

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      43,067
                      45,844
                      47,282

                      4011
                      Outlays from discretionary balances
                      6,030
                      6,143
                      6,482

                      4020
                      Outlays, gross (total)
                      49,097
                      51,987
                      53,764

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –41
                      –41
                      –41

                      4033
                      Non-Federal sources
                      –155
                      –94
                      –94

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –196
                      –135
                      –135

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      90

                      4060
                      Additional offsets against budget authority only (total)
                      88
                      –2
                      –2

                      4070
                      Budget authority, net (discretionary)
                      49,054
                      52,947
                      54,635

                      4080
                      Outlays, net (discretionary)
                      48,901
                      51,852
                      53,629

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      41
                      29
                      29

                      4180
                      Budget authority, net (total)
                      49,054
                      52,947
                      54,635

                      4190
                      Outlays, net (total)
                      48,942
                      51,881
                      53,658

             In 2020, the Administration requests an additional $4.6 billion over the 2020 advance appropriation of $75.6 billion for the
                Department of Veterans Affairs (VA) Medical Care program, consisting of four appropriations: Medical Services, Medical Community
                Care, Medical Support and Compliance, and Medical Facilities. 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 2020, the Budget supports implementation of the VA Maintaining
                Internal Systems and Strengthening Integrated Outside Networks (MISSION) Act of 2018 (P.L. 115–182) and provides veterans
                greater choice on where they receive their healthcare—whether at VA or through a private healthcare provider. The Budget consolidates
                all veterans' community care programs into a single program, reducing bureaucracy and making it easier for veterans to navigate
                their healthcare needs. As part of the MISSION Act, the Budget supports VA's brand new urgent care benefit and expansion of
                the Caregivers program to include eligible veterans who incurred or aggravated a serious injury in the line of duty before
                September 11, 2001. Expansion of the Caregivers program would coincide with new information technology (IT) updates necessary
                to effectively manage the program.

             For 2021, the Budget requests $87.6 billion in advance appropriations for VA Medical Care. This request for advance appropriations
                fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and
                high-quality medical services for veterans.

             With the resources requested for 2020 and 2021, VA will provide the highest quality health care services for veterans. VA
                estimates it will treat 7.1 million patients in 2020 and 7.1 million patients in 2021. Operation Enduring Freedom, Operation
                Iraqi Freedom, and Operation New Dawn (OEF/OIF/OND) veterans are expected to be 1,102,752 in 2020 (15.6 percent of the total)
                and 1,174,404 in 2021 (16.5 percent of the total).

             Medical Care Collections Fund (MCCF).—VA estimates collections of nearly $3.6 billion in 2019 and $3.9 billion in 2020, representing about five percent of available
                Medical Care resources in both years. VA has the authority to collect inpatient and outpatient co-payments, medication co-payments,
                and nursing home co-payments; authority for certain income verification; authority to recover third-party insurance payments
                from veterans for nonservice-connected conditions; and authority to collect revenue from enhanced use leases. These collections
                also include those collected from the Compensated Work Therapy Program, Compensation and Living Expenses Program, and the
                Parking Program.

             Medical Services.—For Medical Services, the Budget reflects the following discretionary appropriation funding: the 2019 enacted advance appropriation
                of $49.2 billion, together with $750 million provided by the Energy and Water, Legislative Branch, and Military Construction
                and Veterans Affairs Appropriations Act, 2019 (P.L. 115–244); the 2020 advance appropriation of $51.4 billion; and the 2021
                advance appropriation request of $56.2 billion. This appropriation provides for a comprehensive, integrated health care delivery
                system that addresses the needs of eligible veterans and beneficiaries in VA facilities and through non-VA, or community care,
                providers, including medical centers, outpatient clinic facilities, contract hospitals, State homes, and outpatient programs
                on a fee basis. Hospital and outpatient care is also provided by the private sector for certain dependents and survivors of
                veterans under the Civilian Health and Medical Programs for the Department of Veterans Affairs (CHAMPVA). In addition to this
                funding, the Budget reflects balances from mandatory funding provided in section 801 of the Veterans Choice Act (P.L. 113–146):
                $47 million in unobligated balances remained available at the start of 2019.

                WORKLOADEstimated obligations and workload for seven 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 six programs: CHAMPVA and other dependent programs, readjustment counseling,
                Caregivers, pharmacy, the Camp Lejeune Family Member program, and State Home programs.

             Outpatient care.—Obligations for 2020 are estimated to be $21,342 million in the Medical Services account and $6,629 million in the Medical
                Community Care account for this health service category, which includes funding for ambulatory care in VA hospital-based and
                community-based clinics.

             Estimated operating levels are:

                         Visits
                         2018 actual
                         2019 est.
                         2020 est.

                         VA
                         86,115,777
                         87,126,007
                         88,300,776

                         Community Care
                         24,310,319
                         27,340,917
                         27,124,437

                         Total
                         110,426,096
                         114,466,924
                         117,425,213

             Inpatient care.—Obligations for 2020 are estimated to be $7,861 million in the Medical Services account, and $3,167 million in the Medical
                Community Care account.

             Estimated operating levels are:

                         Patients Treated
                         2018 actual
                         2019 est.
                         2020 est.

                         Acute Hospital, Medicine
                         350,586
                         350,470
                         350,482

                         Acute Hospital, Neurology
                         5,142
                         4,763
                         4,424

                         Acute Hospital, Surgery
                         92,723
                         89,322
                         86,122

                         Acute Hospital (Community Care)
                         177,761
                         183,074
                         187,152

                         Subacute (Intermediate)
                         1,333
                         1,212
                         1,069

                         Total
                         627,545
                         628,841
                         629,249

             Mental health care.—Obligations for 2020 are estimated to be $7,279 million in the Medical Services account and $249 million in the Medical
                Community Care account 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
                         2018 actual
                         2019 est.
                         2020 est.

                         Acute Psychiatry
                         2,248
                         2,159
                         2,068

                         Acute Psychiatry (Community Care)
                         496
                         527
                         537

                         Residential Recovery Programs
                         5,701
                         5,703
                         5,699

                         Total
                         8,445
                         8,389
                         8,304

             Long term services and supports (LTSS).—Obligations for 2020 are estimated to be $3,872 million in the Medical Services account and $2,724 million in the Medical
                Community Care account 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.

             Estimated operating levels are:

                         LTSS Facility-Based Services: Average Daily Census
                         2018 actual
                         2019 est.
                         2020 est.

                         VA Community Living Center (Nursing Home)
                         8,929
                         8,814
                         8,699

                         Community Nursing Home
                         9,809
                         10,297
                         10,754

                         Total
                         18,738
                         19,111
                         19,453

                         LTSS Home & Community-Based Services: Visits/Procedures
                         2018 actual
                         2019 est.
                         2020 est.

                         Community Adult Day Health Care
                         945,237
                         920,725
                         894,102

                         Community Residential Care
                         103,643
                         97,777
                         92,128

                         Home Hospice Care
                         563,974
                         576,136
                         584,308

                         Home Respite Care
                         282,244
                         274,395
                         264,556

                         Home Telehealth
                         1,830,065
                         1,739,313
                         1,643,579

                         Home-Based Primary Care
                         1,798,749
                         1,840,637
                         1,870,686

                         Homemaker/Home Health Aide Programs
                         12,523,524
                         13,408,764
                         14,065,141

                         Purchased Skilled Home Care
                         1,901,229
                         1,906,193
                         1,927,753

                         Spinal Cord Injury Home Care
                         20,339
                         20,278
                         20,267

                         State Adult Day Health Care
                         14,625
                         15,583
                         16,838

                         VA Adult Day Health Care
                         122,005
                         107,023
                         92,849

                         Total
                         20,105,634
                         20,906,823
                         21,472,208

             Prosthetics care.—Obligations in the Medical Services account for 2020 are estimated to be $3,901 million for veterans. Prosthetic and Sensory
                Aids Service is an integrated delivery system designed to provide medically prescribed prosthetic and sensory aids, medical
                devices, assistive aids, repairs and services to eligible disabled veterans to maximize their independence and enhance their
                quality of life. This includes, but is not limited to, artificial limbs, hearing aids, and home oxygen; items that improve
                accessibility such as ramps and vehicle modifications, wheelchairs and mobility aids; and devices surgically placed in the
                veteran, such as stents.

             Dental care.—Obligations for 2020 are estimated to be $782 million in the Medical Services account and $248 million in the Medical Community
                Care account 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
                         2018 actual
                         2019 est.
                         2020 est.

                         VA
                         4,776,921
                         4,916,245
                         5,013,772

                         Community Care
                         594,052
                         679,137
                         738,697

                         Total
                         5,370,973
                         5,595,382
                         5,752,469

             Rehabilitation.—Obligations for 2020 are estimated to be $782 million in the Medical Services account and $248 million in the Medical Community
                Care account 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
                         2018 actual
                         2019 est.
                         2020 est.

                         Rehabilitative Medicine
                         161
                         160
                         159

                         Blind Rehabilitation
                         252
                         251
                         251

                         Spinal Cord Injury
                         760
                         761
                         759

                         Total
                         1,173
                         1,172
                         1,172

             Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) and other Dependent Programs.—Obligations for 2020 are estimated to be $337 million in the Medical Services account and $1,465 million in the Medical
                Community Care account for pharmacy and medical service personnel for CHAMPVA and other dependent programs.

             Estimated operating levels are:

                         Unique Patients
                         2018 actual
                         2019 est.
                         2020 est.

                         CHAMPVA In-house Treatment Initiative (CITI)
                         13,236
                         12,300
                         11,700

                         CHAMPVA (excluding CITI)
                         364,664
                         379,700
                         412,000

                         Foreign Medical Program (medical only)
                         3,259
                         3,700
                         3,900

                         Foreign Compensation & Pension Exams
                         223
                         250
                         250

                         Spina Bifida Health Care Benefits Program
                         904
                         905
                         905

                         Total
                         382,286
                         396,855
                         428,755

             Readjustment Counseling.—Obligations in the Medical Services account for 2020 are estimated to be $230 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, Veterans Benefits Administration (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
                         2018 actual
                         2019 est.
                         2020 est.

                         Total
                         2,118,000
                         2,287,000
                         2,470,000

             Caregivers (Title I) Programs.—Obligations in the Medical Services account for 2020 are estimated to be $700 million. The Caregivers and Veterans Omnibus
                Health Services Act of 2010 (P.L. 111–163), authorized VA to provide assistance and support services for Caregivers of eligible
                veterans. This program provides a wide range of services for primary caregivers to include: a monthly personal caregiver stipend,
                respite care, access to mental health services, beneficiary travel, and health care benefits through the existing CHAMPVA
                Program.

             Estimated operating levels are:

                         2018 actual
                         2019 est.
                         2020 est.

                         Caregiver Stipend (dollars in millions)
                         $385
                         $436
                         $583

                         Participants in the Program of Comprehensive Assistance for Family Caregivers
                         24,412
                         26,901
                         35,140

             Pharmacy.—Obligations in the Medical Services account for 2020 are estimated to be $7,987 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)
                         2018 actual
                         2019 est.
                         2020 est.

                         Total
                         288
                         291
                         295

             Camp Lejeune Family Member Program.—Obligations in the Medical Community Care account for 2020 are estimated to be $1 million for the Camp Lejeune Family Member
                program. The Honoring America's Veterans and Caring for Camp Lejeune Families Act of 2012 (P.L. 112–154) extended eligibility
                for VA hospital care and medical services to certain veterans who were stationed at Camp Lejeune, North Carolina, for at least
                30 days between 1957 and 1987. Family members of such veterans who resided, or were in utero, at Camp Lejeune for at least
                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.

             State Home Programs.—Obligations in the Medical Community Care account for 2020 are estimated to be $1,514 million for State Home Programs. State
                Veterans Homes are facilities approved by VA that a State has established primarily for the care of Veterans disabled by age,
                disease, or otherwise, who, because of such disability, are incapable of earning a living. VA pays a per diem to States for
                the care of eligible veterans, but the per diem rates are different for each of the three levels of care offered: Nursing
                Home Care, Domiciliary Care, or Adult Day Health Care (ADHC).

                         Patients Treated
                         2018 actual
                         2019 est.
                         2020 est.

                         State Home Nursing
                         32,528
                         32,805
                         33,086

                         State Home Domiciliary
                         5,275
                         5,292
                         5,326

                         Average Daily Census (ADHC)
                         48
                         49
                         50

             Public Law 113–146, Veterans Choice Act, Section 801.— The Veterans Access, Choice, and Accountability Act of 2014 (P.L. 113–146) ("Veterans Choice Act") was enacted on August
                7, 2014. The 2020 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 2020 are estimated to be $14 million for section 301 activities.

             Estimated obligations in the Medical Services account are:

                         2018 actual
                         2019 est.
                         2020 est.

                         FTE
                         37
                         37
                         37

                         Dollars in Millions
                         2018 actual
                         2019 est.
                         2020 est.

                         Prior Year Recoveries
                         2
                         0
                         0

                         Section 301
                         35
                         31
                         14

                         Total
                         37
                         31
                         14

          Object Classification (in millions of dollars)

                      Identification code 036–0160–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      19,690
                      20,932
                      22,222

                      11.1
                      Full-time permanent - P.L. 113–146, Sec. 801
                      6
                      6
                      6

                      11.3
                      Other than full-time permanent
                      418
                      443
                      471

                      11.5
                      Other personnel compensation
                      2,265
                      2,409
                      2,557

                      11.5
                      Other personnel compensation - P.L. 113–146, Sec. 801
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      22,380
                      23,791
                      25,257

                      12.1
                      Civilian personnel benefits
                      7,285
                      7,828
                      8,442

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

                      21.0
                      Travel & Transportation of Persons
                      1,076
                      1,120
                      1,165

                      22.0
                      Transportation of things
                      21
                      22
                      23

                      23.2
                      Rent, Communications & Utilities
                      477
                      514
                      539

                      24.0
                      Printing and reproduction
                      7
                      10
                      10

                      25.2
                      Other contractual services
                      4,489
                      5,036
                      6,079

                      25.2
                      Other contractual serv. - P.L. 113–146, Sec. 801
                      27
                      23
                      6

                      26.0
                      Supplies & Materials
                      11,526
                      12,285
                      12,786

                      31.0
                      Equipment
                      1,823
                      2,041
                      692

                      32.0
                      Land and structures
                      1
                      1
                      1

                      41.0
                      Grants, Subsidies & Contributions
                      600
                      640
                      640

                      42.0
                      Insurance claims and indemnities
                      8
                      8
                      8

                      44.0
                      Prior-year Recoveries
                      66

                      44.0
                      Prior Year Recoveries - P.L. 113–146, Sec. 801
                      2

                      99.0
                      Direct obligations
                      49,789
                      53,320
                      55,649

                      99.0
                      Reimbursable obligations
                      108
                      137
                      137

                      99.9
                      Total new obligations, unexpired accounts
                      49,897
                      53,457
                      55,786

          Employment Summary

                      Identification code 036–0160–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      238,664
                      249,570
                      261,433

                      2001
                      Reimbursable civilian full-time equivalent employment
                      484
                      613
                      613

             Medical community careFor necessary expenses for furnishing health care to individuals pursuant to chapter 17 of title 38, United States Code, at
                non-Department facilities,  $4,521,400,000, which shall be in addition to funds previously appropriated under this heading that become available on October 1,  2019, and shall remain available until September 30, 2021; and, in addition,  $17,131,179,000, plus reimbursements, shall become available on October 1,  2020, and shall remain available until September 30,  2022 .
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0140–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Ambulatory
                      3,278
                      2,428
                      6,629

                      0002
                      Dental
                      150
                      134
                      248

                      0003
                      Inpatient
                      2,088
                      2,439
                      3,167

                      0004
                      LTSS: Facility Based Services
                      1,031
                      997
                      1,052

                      0005
                      LTSS: Home & Community Based Services
                      819
                      898
                      1,672

                      0006
                      Mental Health
                      30
                      200
                      249

                      0007
                      CHAMPVA & Other Dependent Programs
                      1,345
                      1,387
                      1,465

                      0008
                      State Home Programs
                      1,312
                      1,419
                      1,514

                      0009
                      Camp Lejeune, Veterans Families
                      1
                      1
                      1

                      0013
                      Prior Year Recoveries
                      256

                      0900
                      Total new obligations, unexpired accounts
                      10,310
                      9,903
                      15,997

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      470
                      491
                      300

                      1021
                      Recoveries of prior year unpaid obligations
                      256

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      727
                      491
                      300

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      419
                      1,000
                      4,521

                      1121
                      Appropriations transferred from other acct [036–5287]
                      272
                      354
                      446

                      1160
                      Appropriation, discretionary (total)
                      691
                      1,354
                      4,967

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      9,409
                      8,385
                      10,758

                      1172
                      Advance appropriations transferred to other accounts [036–0169]
                      –26
                      –27
                      –28

                      1180
                      Advanced appropriation, discretionary  (total)
                      9,383
                      8,358
                      10,730

                      1900
                      Budget authority (total)
                      10,074
                      9,712
                      15,697

                      1930
                      Total budgetary resources available
                      10,801
                      10,203
                      15,997

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      491
                      300

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,795
                      2,508
                      3,065

                      3010
                      New obligations, unexpired accounts
                      10,310
                      9,903
                      15,997

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      687

                      3020
                      Outlays (gross)
                      –9,440
                      –9,346
                      –14,263

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –256

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –588

                      3050
                      Unpaid obligations, end of year
                      2,508
                      3,065
                      4,799

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,795
                      2,508
                      3,065

                      3200
                      Obligated balance, end of year
                      2,508
                      3,065
                      4,799

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      10,074
                      9,712
                      15,697

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      7,293
                      7,151
                      11,702

                      4011
                      Outlays from discretionary balances
                      2,147
                      2,195
                      2,561

                      4020
                      Outlays, gross (total)
                      9,440
                      9,346
                      14,263

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1

                      4033
                      Non-Federal sources
                      –131

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –132

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      131

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4060
                      Additional offsets against budget authority only (total)
                      132

                      4070
                      Budget authority, net (discretionary)
                      10,074
                      9,712
                      15,697

                      4080
                      Outlays, net (discretionary)
                      9,308
                      9,346
                      14,263

                      4180
                      Budget authority, net (total)
                      10,074
                      9,712
                      15,697

                      4190
                      Outlays, net (total)
                      9,308
                      9,346
                      14,263

             The Medical Community Care appropriation provides funding for community care services to eligible veterans, which has been
                an essential part of the Department of Veterans Affairs (VA) health care system for decades.

             The Budget reflects the following discretionary appropriation funding from 2019 through 2021: the 2019 enacted advance appropriation
                of $8.4 billion, together with an additional $1.0 billion as provided by the Energy and Water, Legislative Branch, and Military
                Construction and Veterans Affairs Appropriations Act, 2019 (Public Law 115–244); the 2020 advance appropriation request of
                $10.8 billion and additional funding of $4.5 billion in support of the VA Maintaining Internal Systems and Strengthening Integrated
                Outside Networks (MISSION) Act of 2018 (Public Law 115–182); and the 2021 advance appropriation request of $17.1 billion.
                The VA MISSION Act of 2018 provides eligible veterans greater choice in where they receive their care.

             The 2021 request for 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.

          Object Classification (in millions of dollars)

                      Identification code 036–0140–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      25.2
                      Other Contractual Services
                      8,742
                      8,475
                      14,483

                      41.0
                      State Homes
                      1,312
                      1,428
                      1,514

                      44.0
                      Prior Year Recoveries
                      256

                      99.9
                      Total new obligations, unexpired accounts
                      10,310
                      9,903
                      15,997

             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.), $98,800,000, which shall be in addition to funds previously appropriated under this heading that become available on October
                   1, 2019; and, in addition,  $7,914,191,000, plus reimbursements, shall become available on October 1,  2020, and shall remain available until September 30,  2021: Provided, That, of the amount made available on October 1,  2020, under this heading,  $300,000,000 shall remain available until September 30,  2022.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0152–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      VA Medical Centers & Other Field Activities
                      4,219
                      4,466
                      4,578

                      0002
                      VISN Headquarters
                      182
                      192
                      203

                      0003
                      VHA Central Office
                      785
                      859
                      940

                      0004
                      Consolidated Patient Account Centers
                      19

                      0005
                      Office of Informatics & Analytics
                      171
                      175
                      179

                      0008
                      Employee Education Service Center
                      66
                      86
                      88

                      0009
                      VHA Service Center
                      277
                      254
                      260

                      0013
                      Consolidated Mail Outpatient Pharmacies

                      20
                      20

                      0014
                      National Center for Patient Safety
                      7
                      9
                      9

                      0016
                      Community Care
                      745
                      763
                      850

                      0017
                      VHA Member Services
                      187
                      173
                      177

                      0019
                      Readjustment Counseling
                      5
                      8
                      8

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

                      3
                      3

                      0030
                      P.L. 113–146   Prior Year Recoveries
                      1

                      0091
                      Total operating expenses
                      6,664
                      7,008
                      7,315

                      0102
                      VAMCs & Other Field Activities
                      42
                      43
                      45

                      0109
                      VHA Service Center
                      1
                      1
                      1

                      0117
                      VHA Member Services
                      1
                      1
                      1

                      0191
                      Total Capital Investment
                      44
                      45
                      47

                      0293
                      Total direct program
                      6,708
                      7,053
                      7,362

                      0799
                      Total direct obligations
                      6,708
                      7,053
                      7,362

                      0801
                      Medical Support and Compliance (Reimbursable)
                      30
                      19
                      19

                      0900
                      Total new obligations, unexpired accounts
                      6,738
                      7,072
                      7,381

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      91
                      111
                      62

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      103

                      99

                      1120
                      Appropriations transferred to other accts [036–0142]
                      –1

                      1160
                      Appropriation, discretionary (total)
                      102

                      99

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      6,654
                      7,239
                      7,239

                      1172
                      Advance appropriations transferred to other accounts [036–0169]
                      –28
                      –24
                      –29

                      1174
                      Advance appropriations permanently reduced

                      –211

                      1180
                      Advanced appropriation, discretionary  (total)
                      6,626
                      7,004
                      7,210

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      29
                      19
                      19

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      30
                      19
                      19

                      1900
                      Budget authority (total)
                      6,758
                      7,023
                      7,328

                      1930
                      Total budgetary resources available
                      6,849
                      7,134
                      7,390

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      111
                      62
                      9

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,043
                      1,132
                      1,306

                      3010
                      New obligations, unexpired accounts
                      6,738
                      7,072
                      7,381

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      63

                      3020
                      Outlays (gross)
                      –6,588
                      –6,898
                      –7,189

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –124

                      3050
                      Unpaid obligations, end of year
                      1,132
                      1,306
                      1,498

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2
                      –3
                      –3

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,041
                      1,129
                      1,303

                      3200
                      Obligated balance, end of year
                      1,129
                      1,303
                      1,495

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      6,758
                      7,023
                      7,328

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      5,716
                      6,234
                      6,505

                      4011
                      Outlays from discretionary balances
                      871
                      658
                      684

                      4020
                      Outlays, gross (total)
                      6,587
                      6,892
                      7,189

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –30
                      –19
                      –19

                      4033
                      Non-Federal sources
                      –8

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –38
                      –19
                      –19

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      9

                      4060
                      Additional offsets against budget authority only (total)
                      8

                      4070
                      Budget authority, net (discretionary)
                      6,728
                      7,004
                      7,309

                      4080
                      Outlays, net (discretionary)
                      6,549
                      6,873
                      7,170

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1
                      6

                      4180
                      Budget authority, net (total)
                      6,728
                      7,004
                      7,309

                      4190
                      Outlays, net (total)
                      6,550
                      6,879
                      7,170

             Medical Support and Compliance finances the expenses of management, security, and administration of the Department of Veterans
                Affairs (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.

             For Medical Support and Compliance, the Budget reflects the following discretionary appropriation funding from 2019 through
                2021: the 2019 enacted advance appropriation of $7.2 billion, together with a reduction of $211 million to reflect the rescission
                of funds provided by the Energy and Water, Legislative Branch, and Military Construction and Veterans Affairs Appropriations
                Act, 2019 (Public Law 115–244); the 2020 advance appropriation request of $7.2 billion and additional funding of $98.8 million
                in support of the VA Maintaining Internal Systems and Strengthening Integrated Outside Networks (MISSION) Act of 2018 (Public
                Law 115–182); and the 2021 advance appropriation request of $7.9 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 (Public
                Law 113–146): $16 million in unobligated balances remained available at the start of 2019.

             The 2021 advance appropriations 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.

          Object Classification (in millions of dollars)

                      Identification code 036–0152–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      3,327
                      3,473
                      3,554

                      11.1
                      Full-time permanent - Choice Act, P.L. 113–146, Sec. 801
                      1
                      1
                      1

                      11.3
                      Other than full-time permanent
                      60
                      74
                      76

                      11.5
                      Other personnel compensation
                      382
                      399
                      409

                      11.9
                      Total personnel compensation
                      3,770
                      3,947
                      4,040

                      12.1
                      Civilian personnel benefits
                      1,332
                      1,409
                      1,464

                      21.0
                      Travel & Transportation of Persons
                      59
                      61
                      63

                      22.0
                      Transportation of things
                      14
                      14
                      14

                      23.3
                      Communications, utilities, and miscellaneous charges
                      102
                      105
                      108

                      24.0
                      Printing and reproduction
                      22
                      23
                      23

                      25.2
                      Other contractual services
                      1,261
                      1,340
                      1,491

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

                      2
                      2

                      26.0
                      Medical supplies and materials
                      96
                      99
                      102

                      31.0
                      Equipment
                      43
                      44
                      46

                      32.0
                      Land and structures
                      1
                      1
                      1

                      42.0
                      Insurance claims and indemnities
                      8
                      8
                      8

                      99.0
                      Direct obligations
                      6,708
                      7,053
                      7,362

                      99.0
                      Reimbursable obligations
                      30
                      19
                      19

                      99.9
                      Total new obligations, unexpired accounts
                      6,738
                      7,072
                      7,381

          Employment Summary

                      Identification code 036–0152–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      52,273
                      54,113
                      54,722

                      2001
                      Reimbursable civilian full-time equivalent employment
                      170
                      170
                      170

             DOD-VA Health Care Sharing Incentive FundProgram and Financing (in millions of dollars)

                      Identification code 036–0165–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      DOD-VA health care sharing incentive fund
                      14
                      22
                      22

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      44
                      62
                      70

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      1050
                      Unobligated balance (total)
                      46
                      62
                      70

                      Budget authority:

                      Appropriations, discretionary:

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

                      Advance appropriations, discretionary:

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

                      1900
                      Budget authority (total)
                      30
                      30
                      30

                      1930
                      Total budgetary resources available
                      76
                      92
                      100

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      62
                      70
                      78

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      35
                      23
                      15

                      3010
                      New obligations, unexpired accounts
                      14
                      22
                      22

                      3020
                      Outlays (gross)
                      –24
                      –30
                      –30

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      3050
                      Unpaid obligations, end of year
                      23
                      15
                      7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      35
                      23
                      15

                      3200
                      Obligated balance, end of year
                      23
                      15
                      7

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      30
                      30
                      30

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      24
                      30
                      30

                      4180
                      Budget authority, net (total)
                      30
                      30
                      30

                      4190
                      Outlays, net (total)
                      24
                      30
                      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 National
                Defense Authorization Act for Fiscal Year 2003, Public Law 107–314, established the fund and requires the Departments to establish
                a joint incentive program. In 2020, each Secretary shall contribute a minimum of $15 million to the fund after the appropriation
                is enacted.

          Object Classification (in millions of dollars)

                      Identification code 036–0165–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      3
                      3
                      3

                      25.1
                      Advisory and assistance services
                      7
                      12
                      12

                      26.0
                      Supplies and materials
                      1
                      3
                      3

                      31.0
                      Equipment
                      3
                      4
                      4

                      99.9
                      Total new obligations, unexpired accounts
                      14
                      22
                      22

          Employment Summary

                      Identification code 036–0165–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      23
                      20
                      20

             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;  $6,433,265,000, plus reimbursements, shall become available on October 1,  2020, and shall remain available until September 30,  2021: Provided, That, of  such amount , $250,000,000 shall remain available until September 30,  2022.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0162–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0002
                      Engineering & Environmental Management Services
                      663
                      739
                      824

                      0003
                      Engineering Service
                      858
                      867
                      1,256

                      0004
                      Grounds Maintenance & Fire Protection
                      108
                      124
                      142

                      0005
                      Leases
                      901
                      752
                      802

                      0007
                      Non-Recurring Maintenance
                      30

                      0008
                      Operating Equipment Maintenance & Repair
                      233
                      233
                      233

                      0009
                      Other Facilities Operation Support
                      36
                      36
                      36

                      0011
                      Plant Operation
                      761
                      762
                      1,151

                      0012
                      Recurring Maintenance & Repair
                      523
                      523
                      523

                      0013
                      Textile Care Processing & Management
                      163
                      163
                      163

                      0014
                      Transportation
                      190
                      201
                      213

                      0023
                      Prior-Year Recoveries
                      7

                      0026
                      P.L. 113–146, Leases

                      13

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

                      1
                      2

                      0030
                      P.L. 113–146, Prior year Recoveries
                      15

                      0091
                      Total operating expenses
                      4,488
                      4,414
                      5,345

                      0102
                      Engineering & Environmental Management Services
                      27
                      35
                      23

                      0103
                      Engineering Service
                      18
                      24
                      15

                      0104
                      Grounds Maintenance & Fire Protection
                      5
                      7
                      4

                      0105
                      Leases

                      281
                      117

                      0106
                      Non-Recurring Maintenance
                      1,589
                      1,760
                      1,176

                      0107
                      Operating Equipment Maintenance & Repair
                      14
                      18
                      12

                      0108
                      Other Facilities Operation Support
                      6
                      8
                      5

                      0109
                      Plant Operation
                      30
                      39
                      25

                      0110
                      Recurring Maintenance & Repair
                      13
                      17
                      11

                      0111
                      Textile Care Processing & Management
                      38
                      49
                      32

                      0122
                      Transportation
                      6
                      8
                      5

                      0125
                      P.L. 113–146, Leases
                      1

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

                      0128
                      P.L. 113–146, Section 301

                      2

                      0191
                      Total capital investment
                      1,756
                      2,248
                      1,425

                      0799
                      Total direct obligations
                      6,244
                      6,662
                      6,770

                      0801
                      Medical Facilities (Reimbursable)
                      17
                      18
                      18

                      0900
                      Total new obligations, unexpired accounts
                      6,261
                      6,680
                      6,788

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      52
                      1,078
                      1,182

                      1021
                      Recoveries of prior year unpaid obligations
                      21

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      74
                      1,078
                      1,182

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,782
                      890

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      5,435
                      5,914
                      6,142

                      1172
                      Advance appropriations transferred to other accounts [036–0169]
                      –37
                      –38
                      –39

                      1173
                      Advance appropriations transferred from other accounts [036–0160]
                      68

                      1180
                      Advanced appropriation, discretionary  (total)
                      5,466
                      5,876
                      6,103

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      15
                      18
                      18

                      1701
                      Change in uncollected payments, Federal sources
                      2

                      1750
                      Spending auth from offsetting collections, disc (total)
                      17
                      18
                      18

                      1900
                      Budget authority (total)
                      7,265
                      6,784
                      6,121

                      1930
                      Total budgetary resources available
                      7,339
                      7,862
                      7,303

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,078
                      1,182
                      515

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,946
                      3,633
                      3,465

                      3010
                      New obligations, unexpired accounts
                      6,261
                      6,680
                      6,788

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      173

                      3020
                      Outlays (gross)
                      –5,541
                      –6,848
                      –6,407

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –21

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –185

                      3050
                      Unpaid obligations, end of year
                      3,633
                      3,465
                      3,846

                      Uncollected payments:

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

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,945
                      3,631
                      3,463

                      3200
                      Obligated balance, end of year
                      3,631
                      3,463
                      3,844

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      7,265
                      6,784
                      6,121

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,750
                      4,568
                      4,591

                      4011
                      Outlays from discretionary balances
                      1,584
                      2,151
                      1,756

                      4020
                      Outlays, gross (total)
                      5,334
                      6,719
                      6,347

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –8
                      –10
                      –10

                      4033
                      Non-Federal sources
                      –20
                      –8
                      –8

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –28
                      –18
                      –18

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      13

                      4060
                      Additional offsets against budget authority only (total)
                      11

                      4070
                      Budget authority, net (discretionary)
                      7,248
                      6,766
                      6,103

                      4080
                      Outlays, net (discretionary)
                      5,306
                      6,701
                      6,329

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      207
                      129
                      60

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4170
                      Outlays, net (mandatory)
                      206
                      129
                      60

                      4180
                      Budget authority, net (total)
                      7,248
                      6,766
                      6,103

                      4190
                      Outlays, net (total)
                      5,512
                      6,830
                      6,389

             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.

             For Medical Facilities, the Budget reflects the following discretionary appropriation funding from 2019 through 2021: the
                2019 advance appropriation of $5.9 billion and an annual appropriation of $890 million provided in the Energy and Water, Legislative
                Branch, and Military Construction and Veterans Affairs Appropriations Act, 2019 (P.L. 115–244); the 2020 advance appropriationof
                $6.1 billion; and the 2021 advance appropriation request of $6.4 billion. In addition to this funding, the Budget reflects
                balances from mandatory funding provided in section 801 of the Veterans Access, Choice, and Accountability Act of 2014 (P.L.
                113–146): $21 million in unobligated balances remained available at the start of 2019.

             The 2021 advance appropriation 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.

          Object Classification (in millions of dollars)

                      Identification code 036–0162–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,197
                      1,262
                      1,298

                      11.3
                      Other than full-time permanent
                      25
                      26
                      27

                      11.5
                      Other personnel compensation
                      138
                      146
                      150

                      11.9
                      Total personnel compensation
                      1,360
                      1,434
                      1,475

                      12.1
                      Civilian personnel benefits
                      486
                      514
                      539

                      21.0
                      Travel & Transportation of Persons
                      42
                      45
                      48

                      22.0
                      Transportation of things
                      17
                      18
                      18

                      23.2
                      Rent, Communications & Utilities
                      1,276
                      1,370
                      1,422

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

                      13

                      25.2
                      Other Contractual Services
                      728
                      652
                      1,461

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

                      1
                      2

                      26.0
                      Supplies & Materials
                      339
                      348
                      361

                      31.0
                      Equipment
                      109
                      112
                      41

                      32.0
                      Lands & Structures
                      1,836
                      2,134
                      1,384

                      32.0
                      Lands & Structures - P.L. 113–146, Sec. 801
                      10
                      2

                      42.0
                      Insurance claims and indemnities
                      19
                      19
                      19

                      44.0
                      Prior Year Recoveries
                      7

                      44.0
                      P.L. 113–146, Section 801 - Prior Year Recoveries
                      15

                      99.0
                      Direct obligations
                      6,244
                      6,662
                      6,770

                      99.0
                      Reimbursable obligations
                      17
                      18
                      18

                      99.9
                      Total new obligations, unexpired accounts
                      6,261
                      6,680
                      6,788

          Employment Summary

                      Identification code 036–0162–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      24,389
                      25,008
                      25,602

                      2001
                      Reimbursable civilian full-time equivalent employment
                      133
                      107
                      107

             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,  $762,000,000, plus reimbursements,  to remain available until September 30,  2021 .
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0161–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Bio-medical laboratory science research
                      289
                      303
                      298

                      0002
                      Rehabilitation research
                      106
                      114
                      117

                      0003
                      Health services research
                      99
                      123
                      118

                      0004
                      Clinical science research
                      212
                      278
                      251

                      0091
                      Total operating expenses
                      706
                      818
                      784

                      0799
                      Total direct obligations
                      706
                      818
                      784

                      0801
                      Medical and Prosthetic Research (Reimbursable)
                      27
                      56
                      55

                      0900
                      Total new obligations, unexpired accounts
                      733
                      874
                      839

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      96
                      145
                      105

                      1021
                      Recoveries of prior year unpaid obligations
                      32

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      129
                      145
                      105

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      722
                      779
                      762

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      26
                      55
                      55

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      27
                      55
                      55

                      1900
                      Budget authority (total)
                      749
                      834
                      817

                      1930
                      Total budgetary resources available
                      878
                      979
                      922

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      145
                      105
                      83

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      282
                      304
                      387

                      3010
                      New obligations, unexpired accounts
                      733
                      874
                      839

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      2

                      3020
                      Outlays (gross)
                      –672
                      –791
                      –801

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –32

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –9

                      3050
                      Unpaid obligations, end of year
                      304
                      387
                      425

                      Uncollected payments:

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

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      280
                      302
                      385

                      3200
                      Obligated balance, end of year
                      302
                      385
                      423

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      749
                      834
                      817

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      352
                      578
                      580

                      4011
                      Outlays from discretionary balances
                      320
                      213
                      221

                      4020
                      Outlays, gross (total)
                      672
                      791
                      801

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –12
                      –39
                      –39

                      4033
                      Non-Federal sources
                      –16
                      –16
                      –16

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –28
                      –55
                      –55

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4060
                      Additional offsets against budget authority only (total)
                      1

                      4070
                      Budget authority, net (discretionary)
                      722
                      779
                      762

                      4080
                      Outlays, net (discretionary)
                      644
                      736
                      746

                      4180
                      Budget authority, net (total)
                      722
                      779
                      762

                      4190
                      Outlays, net (total)
                      644
                      736
                      746

             For 2020, the total budgetary resources of over $2 billion is comprised of $762 million in direct appropriations, $648 million
                in medical care support such as physicians' pay, utilities and other overhead, $570 million in Federal grants and other non-Federal
                resources, and $55 million in reimbursements. The Department of Veterans Affairs' (VA) research program will support 3,165
                full time equivalents through direct appropriations and reimbursable resources. These combined resources will support 2,200
                research projects.

             This account is an intramural research program with outstanding success leading 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 healthcare by bringing new evidence-based treatments and technologies into everyday
                clinical care. In 2020, VA will continue to invest in several cross-cutting clinical priorities, including suicide prevention,
                opioid safety and pain management, post-traumatic stress disorder (PTSD), traumatic brain injury (TBI), mental health, and
                Gulf War Illness. VA research has led the way in developing effective treatments, behavioral interventions, and devices in
                clinical trials. These investments support VA's strong track record of facilitating the implementation of research findings
                directly into clinical practice.

             SUMMARY OF PROGRAM RESOURCES [in millions of dollars]

                         2018 actual
                         2019 est.
                         2020 est.

                         Medical and prosthetic research appropriation
                         722
                         779
                         762

                         VA Medical Care Support
                         544
                         618
                         648

                         Other Federal and Non-Federal Resources
                         570
                         570
                         570

                         Reimbursements
                         27
                         56
                         55

                         Total program resources
                         1,863
                         2,023
                         2,035

          Object Classification (in millions of dollars)

                      Identification code 036–0161–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      233
                      243
                      248

                      11.3
                      Other than full-time permanent
                      7
                      8
                      8

                      11.5
                      Other personnel compensation
                      4
                      5
                      5

                      11.9
                      Total personnel compensation
                      244
                      256
                      261

                      12.1
                      Civilian personnel benefits
                      88
                      95
                      96

                      21.0
                      Employee travel
                      5
                      5
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      1
                      1

                      24.0
                      Printing and reproduction

                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      281
                      362
                      343

                      26.0
                      Supplies and materials
                      37
                      39
                      37

                      31.0
                      Equipment
                      50
                      59
                      40

                      99.0
                      Direct obligations
                      706
                      818
                      784

                      99.0
                      Reimbursable obligations
                      27
                      56
                      55

                      99.9
                      Total new obligations, unexpired accounts
                      733
                      874
                      839

          Employment Summary

                      Identification code 036–0161–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,972
                      3,052
                      3,052

                      2001
                      Reimbursable civilian full-time equivalent employment
                      113
                      113
                      113

             Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration FundProgram and Financing (in millions of dollars)

                      Identification code 036–0169–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Joint DOD-VA Medical Facility Demonstration Fund (Direct)
                      427
                      437
                      459

                      0801
                      Joint DOD-VA Medical Facility Demonstration Fund (Reimbursable)
                      15
                      17
                      17

                      0900
                      Total new obligations, unexpired accounts
                      442
                      454
                      476

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8
                      12
                      8

                      Budget authority:

                      Appropriations, discretionary:

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

                      1121
                      Appropriations transferred from other acct [097–0130]
                      116
                      113
                      127

                      1121
                      Appropriations transferred from other acct [036–5287]
                      17
                      17
                      17

                      1160
                      Appropriation, discretionary (total)
                      141
                      138
                      152

                      Advance appropriations, discretionary:

                      1173
                      Advance appropriations transferred from other accounts [036–0160]
                      199
                      205
                      210

                      1173
                      Advance appropriations transferred from other accounts [036–0140]
                      26
                      27
                      28

                      1173
                      Advance appropriations transferred from other accounts [036–0152]
                      28
                      24
                      29

                      1173
                      Advance appropriations transferred from other accounts [036–0162]
                      37
                      38
                      39

                      1180
                      Advanced appropriation, discretionary  (total)
                      290
                      294
                      306

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      15
                      18
                      16

                      1900
                      Budget authority (total)
                      446
                      450
                      474

                      1930
                      Total budgetary resources available
                      454
                      462
                      482

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      12
                      8
                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      89
                      83
                      88

                      3010
                      New obligations, unexpired accounts
                      442
                      454
                      476

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      12

                      3020
                      Outlays (gross)
                      –431
                      –449
                      –472

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –29

                      3050
                      Unpaid obligations, end of year
                      83
                      88
                      92

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      89
                      83
                      88

                      3200
                      Obligated balance, end of year
                      83
                      88
                      92

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      446
                      450
                      474

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      366
                      407
                      427

                      4011
                      Outlays from discretionary balances
                      65
                      42
                      45

                      4020
                      Outlays, gross (total)
                      431
                      449
                      472

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –15
                      –17
                      –15

                      4033
                      Non-Federal sources
                      –1
                      –1
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –16
                      –18
                      –16

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4070
                      Budget authority, net (discretionary)
                      431
                      432
                      458

                      4080
                      Outlays, net (discretionary)
                      415
                      431
                      456

                      4180
                      Budget authority, net (total)
                      431
                      432
                      458

                      4190
                      Outlays, net (total)
                      415
                      431
                      456

             The Department of Veterans Affairs (VA) and the Department of Defense (DOD) will each contribute funding to the Joint Department
                of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 111–84,
                the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
                James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 2019 and 2020, VA expects to transfer
                funds from the Medical Services, Medical Community Care, Medical Support and Compliance, Medical Facilities, and Information
                Technology Systems accounts, while DOD expects to transfer funds from the Defense Health Program account.

          Object Classification (in millions of dollars)

                      Identification code 036–0169–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      177
                      186
                      195

                      12.1
                      Civilian personnel benefits
                      60
                      60
                      60

                      21.0
                      Travel and transportation of persons
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      10
                      10
                      10

                      25.1
                      Advisory and assistance services
                      83
                      90
                      90

                      26.0
                      Supplies and materials
                      66
                      70
                      79

                      31.0
                      Equipment
                      9
                      2
                      9

                      32.0
                      Land and structures
                      18
                      19
                      20

                      99.0
                      Direct obligations
                      427
                      437
                      463

                      99.0
                      Reimbursable obligations
                      15
                      17
                      13

                      99.9
                      Total new obligations, unexpired accounts
                      442
                      454
                      476

          Employment Summary

                      Identification code 036–0169–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,113
                      2,172
                      2,172

             Medical Care Collections FundProgram and Financing (in millions of dollars)

                      Identification code 036–5287–0–2–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      3,515
                      3,627
                      3,912

                      1120
                      Appropriations transferred to other accts [036–0160]
                      –3,226
                      –3,256
                      –3,449

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –17
                      –17
                      –17

                      1120
                      Appropriations transferred to other acct [036–0140]
                      –272
                      –354
                      –446

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

             The Department of Veterans Affairs 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 2018, 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 FundProgram and Financing (in millions of dollars)

                      Identification code 036–4014–0–3–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0801
                      Reimbursable operating expenses
                      356
                      331
                      345

                      0802
                      Reimbursable direct operations
                      177
                      165
                      171

                      0810
                      Reimbursable capital investment: Sales program: Purchase of equipment and leasehold
                      11
                      10
                      11

                      0900
                      Total new obligations, unexpired accounts
                      544
                      506
                      527

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      37
                      4
                      17

                      1021
                      Recoveries of prior year unpaid obligations

                      2
                      2

                      1050
                      Unobligated balance (total)
                      37
                      6
                      19

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      512
                      517
                      537

                      1801
                      Change in uncollected payments, Federal sources
                      –1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      511
                      517
                      537

                      1930
                      Total budgetary resources available
                      548
                      523
                      556

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4
                      17
                      29

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      29
                      52
                      38

                      3010
                      New obligations, unexpired accounts
                      544
                      506
                      527

                      3020
                      Outlays (gross)
                      –521
                      –518
                      –538

                      3040
                      Recoveries of prior year unpaid obligations, unexpired

                      –2
                      –2

                      3050
                      Unpaid obligations, end of year
                      52
                      38
                      25

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –3
                      –2
                      –2

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      26
                      50
                      36

                      3200
                      Obligated balance, end of year
                      50
                      36
                      23

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      511
                      517
                      537

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      455
                      506
                      525

                      4101
                      Outlays from mandatory balances
                      66
                      12
                      13

                      4110
                      Outlays, gross (total)
                      521
                      518
                      538

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –512
                      –517
                      –537

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      4170
                      Outlays, net (mandatory)
                      9
                      1
                      1

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      9
                      1
                      1

             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 Department of Veterans Affairs medical facilities.

             Financing.—Operations will be financed from current revenues.

          Object Classification (in millions of dollars)

                      Identification code 036–4014–0–3–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      221
                      205
                      213

                      11.3
                      Other than full-time permanent
                      5
                      5
                      5

                      11.9
                      Total personnel compensation
                      226
                      210
                      218

                      12.1
                      Civilian personnel benefits
                      49
                      46
                      46

                      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
                      260
                      241
                      251

                      31.0
                      Equipment

                      3

                      99.9
                      Total new obligations, unexpired accounts
                      544
                      506
                      527

          Employment Summary

                      Identification code 036–4014–0–3–705
                      2018 actual
                      2019 est.
                      2020 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,420
                      3,500
                      3,550

             Veterans Choice FundProgram and Financing (in millions of dollars)

                      Identification code 036–0172–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Veterans Choice Fund - Administrative
                      63
                      250
                      227

                      0002
                      Veterans Choice Fund - Program
                      4,493
                      3,608
                      355

                      0004
                      Emergency Non-VA Care
                      3
                      5

                      0091
                      Direct program activities, subtotal
                      4,559
                      3,863
                      582

                      0109
                      Capital Investment
                      124

                      0900
                      Total new obligations, unexpired accounts
                      4,683
                      3,863
                      582

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,732
                      4,645
                      782

                      1021
                      Recoveries of prior year unpaid obligations
                      295

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      2,028
                      4,645
                      782

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      7,300

                      1900
                      Budget authority (total)
                      7,300

                      1930
                      Total budgetary resources available
                      9,328
                      4,645
                      782

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4,645
                      782
                      200

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,784
                      2,180
                      2,483

                      3010
                      New obligations, unexpired accounts
                      4,683
                      3,863
                      582

                      3020
                      Outlays (gross)
                      –3,992
                      –3,560
                      –2,317

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –295

                      3050
                      Unpaid obligations, end of year
                      2,180
                      2,483
                      748

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,784
                      2,180
                      2,483

                      3200
                      Obligated balance, end of year
                      2,180
                      2,483
                      748

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      7,300

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      476

                      4101
                      Outlays from mandatory balances
                      3,516
                      3,560
                      2,317

                      4110
                      Outlays, gross (total)
                      3,992
                      3,560
                      2,317

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4160
                      Budget authority, net (mandatory)
                      7,300

                      4170
                      Outlays, net (mandatory)
                      3,991
                      3,560
                      2,317

                      4180
                      Budget authority, net (total)
                      7,300

                      4190
                      Outlays, net (total)
                      3,991
                      3,560
                      2,317

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

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

             Public Law 115–46, the VA Choice and Quality Employment Act of 2017, provided $2.1 billion in mandatory funding for the Veterans
                Choice Fund, to remain available until expended. In 2018, Public Law 115–96 provided $2.1 billion more in mandatory funding,
                to remain available until expended; and Public Law 115–182, the MISSION Act, provided an additional $5.2 billion in mandatory
                funding, to remain available without fiscal year limitation. The MISSION Act provides flexibility of Veterans Choice Fund
                dollars beginning on March 1, 2019, authorizing permanent authority for other uses. In addition, the MISSION Act sunset the
                Choice Program in June 2019 and established the new Veterans Community Care Program.

          Object Classification (in millions of dollars)

                      Identification code 036–0172–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      22.0
                      Transportation of things
                      24
                      18

                      25.2
                      Other contract services
                      4,124
                      3,665
                      582

                      26.0
                      Supplies and materials
                      116
                      87

                      31.0
                      Equipment
                      124
                      93

                      44.0
                      Prior-year Recoveries
                      295

                      99.9
                      Total new obligations, unexpired accounts
                      4,683
                      3,863
                      582

          Employment Summary

                      Identification code 036–0172–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1

          Trust Funds
             General Post Fund, National HomesSpecial and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2018 actual
                      2019 est.
                      2020 est.

                      0100
                      Balance, start of year

                      2

                      Receipts:

                      Current law:

                      1130
                      General Post Fund, National Homes, Deposits
                      22
                      25
                      26

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

                      1199
                      Total current law receipts
                      25
                      28
                      29

                      1999
                      Total receipts
                      25
                      28
                      29

                      2000
                      Total: Balances and receipts
                      25
                      28
                      31

                      Appropriations:

                      Current law:

                      2101
                      General Post Fund, National Homes
                      –25
                      –26
                      –27

                      5099
                      Balance, end of year

                      2
                      4

          Program and Financing (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Religious, recreational, and entertainment activities
                      19
                      23
                      24

                      0003
                      Therapeutic residence maintenance
                      1
                      1
                      1

                      0900
                      Total new obligations, unexpired accounts
                      20
                      24
                      25

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      106
                      112
                      114

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      107
                      112
                      114

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      25
                      26
                      27

                      1930
                      Total budgetary resources available
                      132
                      138
                      141

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      112
                      114
                      116

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3
                      2
                      4

                      3010
                      New obligations, unexpired accounts
                      20
                      24
                      25

                      3020
                      Outlays (gross)
                      –20
                      –22
                      –22

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      2
                      4
                      7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3
                      2
                      4

                      3200
                      Obligated balance, end of year
                      2
                      4
                      7

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      25
                      26
                      27

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      22
                      22

                      4101
                      Outlays from mandatory balances
                      20

                      4110
                      Outlays, gross (total)
                      20
                      22
                      22

                      4180
                      Budget authority, net (total)
                      25
                      26
                      27

                      4190
                      Outlays, net (total)
                      20
                      22
                      22

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      108
                      90
                      71

                      5001
                      Total investments, EOY: Federal securities: Par value
                      90
                      71
                      52

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

          Object Classification (in millions of dollars)

                      Identification code 036–8180–0–7–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges

                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      6
                      6
                      6

                      26.0
                      Supplies and materials
                      12
                      14
                      15

                      31.0
                      Equipment
                      1
                      2
                      2

                      99.9
                      Total new obligations, unexpired accounts
                      20
                      24
                      25

             Benefits ProgramsFederal Funds
             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,  $116,801,316,000,  to become available on October 1,  2020, and shall remain available until expended: Provided, That not to exceed  $18,147,000 of the amount made available  under this heading shall be reimbursed to "General Operating Expenses, Veterans Benefits Administration", and "Information
                Technology Systems" for necessary expenses in implementing the provisions of chapters 51, 53, and 55 of title 38, United States
                Code, the funding source for which is specifically provided as the "Compensation and Pensions" appropriation: Provided further, That such sums as may be earned on an actual qualifying patient basis, shall be reimbursed to "Medical Care Collections
                Fund" to augment the funding of individual medical facilities for nursing home care provided to pensioners as authorized.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0102–0–1–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0101
                      Veterans
                      78,862
                      86,949
                      95,043

                      0102
                      Survivors
                      6,925
                      7,333
                      7,746

                      0191
                      Compensation sub-total
                      85,787
                      94,282
                      102,789

                      0200
                      Other compensation expenses
                      85,787
                      94,282
                      102,789

                      0201
                      Chapter 18
                      21
                      22
                      22

                      0202
                      Clothing allowance
                      123
                      131
                      138

                      0203
                      Misc assistance (EAJ, SAFD)
                      16
                      17
                      17

                      0204
                      Medical exam pilot program
                      896
                      1,180
                      1,549

                      0205
                      OBRA payment to VBA and IT
                      3
                      7
                      7

                      0291
                      Total other compensation expenses
                      1,059
                      1,357
                      1,733

                      0293
                      Total compensation
                      86,846
                      95,639
                      104,522

                      0302
                      Veterans
                      3,373
                      3,384
                      3,492

                      0303
                      Survivors
                      1,844
                      1,845
                      1,896

                      0391
                      Pensions sub total
                      5,217
                      5,229
                      5,388

                      0401
                      Reimbursements to GOE, IT and VHA
                      13
                      11
                      11

                      0492
                      Total pensions
                      5,230
                      5,240
                      5,399

                      0501
                      Caskets and Urns
                      1
                      1
                      1

                      0502
                      Burial allowance
                      26
                      48
                      50

                      0503
                      Burial plots
                      21
                      21
                      22

                      0504
                      Service-connected deaths
                      76
                      110
                      116

                      0505
                      Burial flags
                      19
                      22
                      22

                      0506
                      Headstones and markers
                      96
                      61
                      75

                      0508
                      Graveliners
                      11
                      5
                      7

                      0509
                      Pre-Place Crypts
                      31
                      57
                      39

                      0591
                      Total burial program
                      281
                      325
                      332

                      0900
                      Total new obligations, unexpired accounts (object class 42.0)
                      92,357
                      101,204
                      110,253

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3,830
                      2,098
                      1,656

                      1021
                      Recoveries of prior year unpaid obligations
                      13

                      1033
                      Recoveries of prior year paid obligations
                      493

                      1050
                      Unobligated balance (total)
                      4,336
                      2,098
                      1,656

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      2,994

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation
                      90,119
                      95,768
                      109,017

                      1273
                      Advance appropriations transferred from other accounts

                      2,000

                      1280
                      Advanced appropriation, mandatory (total)
                      90,119
                      97,768
                      109,017

                      1900
                      Budget authority (total)
                      90,119
                      100,762
                      109,017

                      1930
                      Total budgetary resources available
                      94,455
                      102,860
                      110,673

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2,098
                      1,656
                      420

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      163
                      7,446
                      8,426

                      3010
                      New obligations, unexpired accounts
                      92,357
                      101,204
                      110,253

                      3020
                      Outlays (gross)
                      –85,061
                      –100,224
                      –109,184

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –13

                      3050
                      Unpaid obligations, end of year
                      7,446
                      8,426
                      9,495

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      163
                      7,446
                      8,426

                      3200
                      Obligated balance, end of year
                      7,446
                      8,426
                      9,495

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      90,119
                      100,762
                      109,017

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      81,068
                      90,680
                      99,101

                      4101
                      Outlays from mandatory balances
                      3,993
                      9,544
                      10,083

                      4110
                      Outlays, gross (total)
                      85,061
                      100,224
                      109,184

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –493

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      493

                      4160
                      Budget authority, net (mandatory)
                      90,119
                      100,762
                      109,017

                      4170
                      Outlays, net (mandatory)
                      84,568
                      100,224
                      109,184

                      4180
                      Budget authority, net (total)
                      90,119
                      100,762
                      109,017

                      4190
                      Outlays, net (total)
                      84,568
                      100,224
                      109,184

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

                      2018 actual
                      2019 est.
                      2020 est.

                      Enacted/requested:

                      Budget Authority
                      90,119
                      100,762
                      109,017

                      Outlays
                      84,568
                      100,224
                      109,184

                      Legislative proposal, subject to PAYGO:

                      Outlays

                      –265

                      Total:

                      Budget Authority
                      90,119
                      100,762
                      109,017

                      Outlays
                      84,568
                      100,224
                      108,919

             WORKLOAD

                         2018 actual
                         2019 est
                         2020 est.

                         Compensation Completed Claims:

                         Rating
                         1,241,821
                         1,277,701
                         1,322,134

                         Other Claims
                         2,559,352
                         2,370,265
                         2,283,849

                         Pension Completed Claims:

                         Rating
                         134,977
                         134,709
                         133,831

                         Other Non-Rating Claims
                         379,348
                         344,268
                         353,386

             For 2021, the Budget requests $116,801,316,000 in advance appropriations for Compensation and Pensions. This request satisfies
                the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113–235) and prevents our
                Nation's veterans from being adversely affected by budget delays.

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

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

             (c) payments authorized by the Equal Access to Justice Act.
             The appropriation also provides for a program to allow the Department of Veterans Affairs (VA) to perform income matches for
                certain compensation recipients.

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

             Legislation is proposed to provide a cost-of-living adjustment comparable to the annual Social Security increase to recipients
                of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
                made on January 1, 2020, is expected to be 2.2 percent.

             AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS

                         2018 actual
                         2019 est
                         2020 est.

                         Veterans:

                         Cases
                         4,652,973
                         4,849,174
                         5,033,113

                         Average payment per case, per year
                         $16,949
                         $17,931
                         $18,883

                         Total obligations (in millions)
                         $78,862
                         $86,949
                         $95,042

                         Survivors:

                         Cases
                         417,532
                         431,839
                         443,407

                         Average payment per case, per year
                         $16,585
                         $16,981
                         $17,469

                         Total obligations (in millions)
                         $6,925
                         $7,333
                         $7,746

                         Chapter 18:

                         Children
                         1,151
                         1,145
                         1,139

                         Average payment per case, per year
                         $18,417
                         $18,933
                         $19,349

                         Total obligations (in millions)
                         $21
                         $22
                         $22

                         Clothing allowance:

                         Number of veterans
                         155,108
                         160,614
                         165,993

                         Average payment per case, per year
                         $793
                         $815
                         $833

                         Total obligations (in millions)
                         $123
                         $131
                         $138

                         Special Allowance for Dependents:

                         Cases
                         21
                         21
                         21

                         Average benefit
                         $2,981
                         $3,065
                         $3,132

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

                         Equal Access to Justice Act:

                         Cases
                         3,033
                         3,120
                         3,207

                         Average benefit
                         $5,168
                         $5,312
                         $5,429

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

                         REPS:

                         Cases
                         8
                         6
                         5

                         Average benefit
                         $11,465
                         $11,466
                         $11,467

                         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, 2020, is expected to be 2.2 percent.

             AVERAGE NUMBER OF PENSION CASES AND PAYMENTS

                         2018 actual
                         2019 est.
                         2020 est.

                         Veterans:

                         Cases
                         267,261
                         258,434
                         256,470

                         Average payment per case, per year
                         $12,619
                         $13,096
                         $13,619

                         Total obligations (in millions)
                         $3,373
                         $3,384
                         $3,493

                         Survivors:

                         Cases
                         195,588
                         189,371
                         187,362

                         Average payment per case, per year
                         $9,428
                         $9,742
                         $10,117

                         Total obligations (in millions)
                         $1,844
                         $1,845
                         $1,896

             Burial benefits in 2019 provided for: (a) the payment of an allowance of $780 (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 $780
                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

                         2018 actual
                         2019 est.
                         2020 est.

                         Burial allowance
                         26,702
                         26,958
                         27,572

                         Burial allowances for deaths in Dept. facility
                         28,384
                         29,015
                         29,677

                         Burial plot
                         23,594
                         26,486
                         27,090

                         Service-connected deaths
                         40,148
                         41,908
                         43,774

                         Burial flags
                         477,005
                         461,805
                         455,515

                         Headstones and markers
                         344,245
                         359,336
                         358,221

                         Graveliners
                         10,521
                         10,982
                         10,948

                         Preplaced crypts
                         77,692
                         102,754
                         42,932

                         Caskets and Urns
                         370
                         390
                         411

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

                      Identification code 036–0102–4–1–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0101
                      Prohibition of entitlement to VA's IU benefit for individuals serving in the Reserve Components

                      –7

                      0104
                      Clarify evidentiary threshold for ordering VA examinations

                      –233

                      0109
                      Round-down the computation of the annual COLA for service-connected compensation and DIC for five years

                      –34

                      0191
                      Compensation sub-total

                      –274

                      0293
                      Total compensation

                      –274

                      0301
                      Reissue VA Benefit Payments to all Victims of Fiducaiary Misuse

                      6

                      0391
                      Pensions sub total

                      6

                      0492
                      Total pensions

                      6

                      0501
                      Spousal and Dependent Inscriptions on Veteran Headstones and Markers

                      1

                      0505
                      VA to provide OBR's for each new casketed gravesite in VA cemetary that receives grant from VCGP

                      2

                      0591
                      Total burial program

                      3

                      0900
                      Total new obligations, unexpired accounts (object class 42.0)

                      –265

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      265

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –265

                      3020
                      Outlays (gross)

                      265

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      –265

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

                      –265

             Prohibition of Entitlement to VA's Individual Unemployability Benefit for Individuals Serving in the Reserve Components. VA seeks to amend 38 U.S.C. section 1163 to prohibit entitlement to total disability ratings for compensation based on individual
                unemployability if the individual is concurrently performing duties in the reserve components and receiving active service
                pay from such duty. Benefit savings are estimated to be $6.7 million in 2020, $81.8 million over five years, and $302.7 million
                over ten years.

             Allow for Electronic Decision Notification, and Other Communications. VA seeks to amend provisions in 38 U.S.C. sections 7105 and 5104 to specifically allow for electronic notification of result
                of initial benefits review/determinations. VA also seeks to amend 38 U.S.C. section 101, updating definitions to allow for
                electronic communication between VA, veterans, claimants, and other entities, where practicable, in the course of adjudicating
                claims. These changes are necessary to allow VA, veterans, and claimants to utilize modern electronic methods of communication
                to deliver timely and efficient decisions on claims. No benefits costs are associated with this proposal.

             VA Schedule for Rating Disability (VASRD) Effective Dates. VA seeks to amend 38 U.S.C. section 1155 so that, when VASRD is readjusted, such changes would apply to any new or pending
                claims and may include action to decrease an existing evaluation. VA's current practice is that, when there are changes to
                VASRD, an increased evaluation for a disability cannot be granted under the old rating criteria; in addition, a disability
                evaluation cannot be decreased under the new rating criteria unless there has been a demonstrated improvement in the condition.
                This proposal would reduce the administrative burden of having adjudicators apply the old and new sets of criteria to claims
                and make VASRD easier to understand and apply for veterans and their representatives. VA would not adjust veterans' ratings
                downward on its own initiative, but would adjust ratings accordingly upon the veteran's request. This proposal would result
                in savings; however, insufficient data are available to estimate if savings would be significant.

             Modernize VA's Records Management Program. VA seeks to amend title 38, U.S.C. by creating a new section 5707 to codify VBA's procedures with respect to imaged source
                paper files, input records, reports, or other documents under the Records Control Schedule required by title 44, U.S.C. No
                benefit costs are associated with this proposal.

             Clarify Evidentiary Threshold for Ordering VA Examinations. VA seeks to amend 38 U.S.C. section 5103A(d)(2) to clarify the evidentiary threshold at which VA, under its duty to assist
                obligation in section 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. section 5103(A)(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. section 5103(A)(d)(2). Benefit savings are estimated to be $233.1 million in 2020, $1.3 billion
                over five years, and $2.8 billion over 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. section 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
                pursuant to section 1116 for diseases associated with exposure to certain herbicide agents. This proposal would prevent the
                allocation of extensive resources to claims not contemplated by Congress and avoids potential for creating or substantially
                adding to VA's backlog. No benefits 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. VA seeks to amend 38 U.S.C. section 6303(b) to authorize VA to use TAP and eBenefits to notify each transitioning veteran
                by the most effective means available, including electronic communication or notification in writing, 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
                and to contact in-person or by telephone veterans who do not have a high school education or equivalent at the time of discharge
                or release. 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.

             Automatic Annual Cost-of-Living Adjustments (COLA) for Disability Compensation and Dependency and Indemnity Compensation (DIC). VA seeks to amend 38 U.S.C. sections 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 benefits costs are associated with this proposal.

             Extend the Authority for Operations of the Manila VA Regional Office. VA seeks to extend the authority currently provided by 38 U.S.C. section 315(b) to maintain the operations of the Manila
                Regional Office to December 31, 2023. 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. VA seeks to amend 38 U.S.C. sections 1104(a) and 1303(a) to round-down COLA computations from 2020 to 2024. Savings are
                estimated to be $34.3 million in 2020 and $637.6 million over 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 $2.0 billion in savings over ten
                years.

             Reimbursement of Credentialing Costs. VA seeks to amend 38 U.S.C. section 5729 to collect a reasonable fee necessary to offset the costs of performing background
                and other investigations needed for credentialing accredited attorneys and claims agents before they can access the automated
                VBA records of claimants whom they represent. No benefit costs are associated with this proposal.

             Reissue VA Benefit Payments to all Victims of Fiduciary Misuse. VA seeks to amend 38 U.S.C. section 6107, which authorizes VA to reissue benefits to a beneficiary if the beneficiary's
                VA-appointed fiduciary misuses the beneficiary's benefits. This proposal would ensure equal treatment of all beneficiaries
                who are victims of misuse regardless of the nature and scope of the fiduciary's business or the fiduciary's relationship with
                the beneficiary. Benefit costs are estimated to be $6.2 million in 2020, $34.0 million over five years, and $77.0 million
                over ten years.

             Allow VA Contractors and Vendors Access to Federal Tax Return Information for Purposes of Assisting in the Administration
                   of Certain VA Benefit Programs and Maintaining the Systems that VA uses to Administer these Programs. VA seeks to amend 26 U.S.C. 6103(l)(7)(A) and (B) in order to allow VA contractors and vendors access to tax return information
                that is disclosed to VA. Under this proposal, VA personnel would continue to make determinations of entitlement for income-based
                programs and other discretionary decisions based upon the Federal tax information. However, VA could rely on contractors and
                vendors to help develop and maintain the information technology systems VA uses to administer needs-based programs. This proposal
                would eliminate the need for VA to create a complex information technology solution to mitigate contractor access to VA systems
                and benefits-related documents that contain tax information. No benefits costs are associated with this proposal.

             Remove Annual Income from Net Worth Calculation. VA seeks to amend 38 U.S.C. sections 1522 and 1543 to remove the requirement that VA consider annual income in its 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 insignificant.

             Authorize VA to Rely on Unearned and Earned Income Information Supplied by the IRS and Earned Income Information Available
                   from the 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. 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. section 2308 to authorize VA to pay a one-time, inflation-indexed, flat-rate benefit for the
                domestic transportation of a deceased veteran to a national cemetery. This would allow VA to automate adjudication and payment
                of these claims, providing more timely benefits to survivors without requiring them to prove their actual expenses during
                a difficult and vulnerable period of transition. No benefit costs are associated with this proposal.

             Extension of Reduced Pension for Certain Veterans and Survivors Covered by Medicaid Plans for Services. VA seeks to amend 38 U.S.C. section 5503(d) to extend through September 30, 2029, the limit to $90 in pension payable to
                certain recipients of Medicaid-covered nursing home care. This authority protects pension payments from being applied to the
                cost of the recipient's nursing home care. Public Law 115–182, section 509, last extended this authority to September 30,
                2028. Benefit savings would not occur until 2029; therefore, savings would be $0 over the first five years. Estimated savings
                over ten years are $245.1 million.

             Spousal and Dependent Inscriptions on Veteran Headstones and Markers. VA seeks to amend 38 U.S.C. section 2306 to allow VA to inscribe, if feasible and upon request, on a Government-furnished
                headstone or marker for placement on a gravesite in a non-VA cemetery 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, 2015. Benefit costs are estimated to be $868 thousand in 2020, $4.0 million over five
                years, and $7.8 million over ten years.

             Authorization to Provide Outer Burial Receptacles (OBR) for State and Tribal Organization Cemeteries. VA proposes to amend 38 U.S.C. 2306 to provide an outer burial receptacle (OBR) benefit for any casketed gravesite for eligible
                veterans and their family members interred in State and tribal veterans cemeteries that received grant funding through VA's
                Veterans Cemetery Grants Program. This would ensure parity for the OBR benefit for eligible individuals in any cemetery that
                has a mission to provide burial for veterans and their eligible dependents, and would alleviate the additional financial burden
                on the families of veterans to purchase an OBR if they choose to bury the veteran or an eligible family member in a State
                or tribal veterans cemetery. Mandatory costs are estimated to be $1.9 million in 2020, $13.5 million over five years, and
                $36.2 million over ten years.

             Authorization to Pay Cost of Transporting Unclaimed Remains of Veterans to a VA-funded State or Tribal Organization Cemetery. VA seeks to amend title 38 U.S.C. section 2308 to expand the provision of the transportation allowance to cover those unclaimed
                remains of veterans transported to a VA-funded veterans cemetery owned by a State or Tribal organization. Currently, VA is
                only authorized to provide an allowance for the cost of transporting the remains to the nearest VA national cemetery. Benefit
                costs are estimated to be insignificant.

             Burial Benefit Eligibility Requirement for Other-Than-Dishonorable Service for Deaths in Active Service. VA seeks to amend title 38 U.S.C. section 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. This proposal would
                also amend title 38 U.S.C. section 2306(b)(4)(A) and (g)(2) to impose the same requirement for eligibility for a memorial
                headstone or marker and amend title 38 U.S.C. section 2301(d) to do the same for eligibility for a burial flag. No benefit
                costs are associated with this proposal.

             Expansion of Eligibility for Government-Furnished Headstone, Marker or Medallion for Medal of Honor Recipients. VA seeks to amend 38 U.S.C. section 2306 to allow VA to furnish or replace a headstone, marker, or medallion for the grave
                of an eligible Medal of Honor recipient, regardless of the recipient's dates of service, date of death, or location. Benefit
                costs are estimated to be 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,  $12,578,965,000, to remain available until expended and to become available on October 1,  2020: Provided, That expenses for rehabilitation program services and assistance which the Secretary is authorized to provide under subsection
                (a) of section 3104 of title 38, United States Code, other than under paragraphs (1), (2), (5), and (11) of that subsection,
                shall be charged to this account.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0137–0–1–702
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0101
                      Sons and daughters
                      515
                      695
                      744

                      0102
                      Spouses
                      102
                      141
                      159

                      0191
                      Total education and training
                      617
                      836
                      903

                      0201
                      Vocational rehabilitation training
                      790
                      793
                      810

                      0202
                      Subsistence allowance
                      641
                      695
                      750

                      0203
                      Automobiles and adaptive equipment
                      136
                      154
                      164

                      0204
                      Housing Grants
                      107
                      122
                      129

                      0205
                      Housing Technology Grants
                      1
                      1
                      1

                      0291
                      Total special assistance to disabled veterans
                      1,675
                      1,765
                      1,854

                      0301
                      Work study
                      47
                      61
                      63

                      0302
                      Payments to States
                      21
                      24
                      24

                      0303
                      All-volunteer assistance:  Basic benefits and all other
                      10,835
                      11,323
                      11,541

                      0305
                      Tuition Assistance
                      4
                      4
                      4

                      0306
                      Licensing and Certification
                      1
                      1
                      1

                      0307
                      Reporting fees
                      7
                      11
                      14

                      0308
                      Reimbursement to GOE

                      1
                      1

                      0309
                      Contract Counseling
                      3
                      6
                      6

                      0391
                      Total All-volunteer assistance and other
                      10,918
                      11,431
                      11,654

                      0799
                      Total direct obligations
                      13,210
                      14,032
                      14,411

                      0802
                      Veterans and servicepersons supplementary benefits
                      12
                      10
                      9

                      0803
                      Chapter 1606 reservists benefits
                      94
                      87
                      85

                      0804
                      Chapter 1606 reservists supplementary benefits
                      23
                      21
                      20

                      0805
                      Chapter 1607 reservists benefits
                      3
                      3

                      0807
                      Chapter 33 DoD Reimbursements
                      88
                      91
                      93

                      0899
                      Total reimbursable obligations
                      220
                      212
                      207

                      0900
                      Total new obligations, unexpired accounts
                      13,430
                      14,244
                      14,618

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      6,081
                      6,825
                      2,625

                      1021
                      Recoveries of prior year unpaid obligations
                      3

                      1033
                      Recoveries of prior year paid obligations
                      241

                      1050
                      Unobligated balance (total)
                      6,325
                      6,825
                      2,625

                      Budget authority:

                      Appropriations, mandatory:

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation
                      13,709
                      11,832
                      14,065

                      1272
                      Advance appropriations transferred to other accounts

                      –2,000

                      1280
                      Advanced appropriation, mandatory (total)
                      13,709
                      9,832
                      14,065

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      221
                      212
                      207

                      1900
                      Budget authority (total)
                      13,930
                      10,044
                      14,272

                      1930
                      Total budgetary resources available
                      20,255
                      16,869
                      16,897

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      6,825
                      2,625
                      2,279

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      131
                      641
                      813

                      3010
                      New obligations, unexpired accounts
                      13,430
                      14,244
                      14,618

                      3020
                      Outlays (gross)
                      –12,917
                      –14,072
                      –14,441

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3

                      3050
                      Unpaid obligations, end of year
                      641
                      813
                      990

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      130
                      640
                      812

                      3200
                      Obligated balance, end of year
                      640
                      812
                      989

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      13,930
                      10,044
                      14,272

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      6,705
                      6,607
                      11,003

                      4101
                      Outlays from mandatory balances
                      6,212
                      7,465
                      3,438

                      4110
                      Outlays, gross (total)
                      12,917
                      14,072
                      14,441

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –221
                      –212
                      –207

                      4123
                      Non-Federal sources
                      –241

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –462
                      –212
                      –207

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      241

                      4160
                      Budget authority, net (mandatory)
                      13,709
                      9,832
                      14,065

                      4170
                      Outlays, net (mandatory)
                      12,455
                      13,860
                      14,234

                      4180
                      Budget authority, net (total)
                      13,709
                      9,832
                      14,065

                      4190
                      Outlays, net (total)
                      12,455
                      13,860
                      14,234

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

                      2018 actual
                      2019 est.
                      2020 est.

                      Enacted/requested:

                      Budget Authority
                      13,709
                      9,832
                      14,065

                      Outlays
                      12,455
                      13,860
                      14,234

                      Legislative proposal, subject to PAYGO:

                      Outlays

                      –27

                      Total:

                      Budget Authority
                      13,709
                      9,832
                      14,065

                      Outlays
                      12,455
                      13,860
                      14,207

             WORKLOAD—Vocational Rehabilitation and Employment

                         2018 actual
                         2019 est.
                         2020 est.

                         Evaluation and planning
                         79,975
                         78,376
                         79,159

                         Rehabilitation services
                         105,841
                         103,724
                         104,761

                         Employment services status
                         26,468
                         25,939
                         26,198

                         Vocational/educational counseling
                         11,978
                         12,098
                         12,219

             WORKLOAD—Education

                         2018 actual
                         2019 est.
                         2020 est.

                         Original claims
                         314,621
                         373,667
                         381,140

                         Adjustments/supplemental claims
                         3,171,356
                         3,778,184
                         3,853,748

             For 2021, the Budget requests $12,578,965,000 in advance appropriations for Readjustment Benefits. This request satisfies
                the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113–235) and prevents our
                Nation's veterans from being adversely affected by budget delays.

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

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

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

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

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

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

                         2018 actual
                         2019 est.
                         2020 est.

                         Chapter 33:

                         Number of trainees
                         708,069
                         699,162
                         691,821

                         Average cost per trainee
                         $15,074
                         $15,994
                         $16,522

                         Total cost (in millions)
                         $10,674
                         $11,182
                         $11,431

                         Chapter 30:

                         Number of trainees
                         26,441
                         22,545
                         19,282

                         Average cost per trainee
                         $9,876
                         $10,065
                         $10,242

                         Total cost (in millions)
                         $261
                         $227
                         $197

                         Chapter 1606:

                         Number of trainees
                         48,690
                         44,716
                         42,581

                         Average cost per trainee
                         $2,369
                         $2,421
                         $2,474

                         Total cost (in millions)
                         $115
                         $106
                         $103

                         Chapter 1607:

                         Number of trainees
                         696
                         696
                         0

                         Average cost per trainee
                         $4,498
                         $4,651
                         $0

                         Total cost (in millions)
                         $3
                         $3
                         $0

                         Chapter 35 Sons and Daughters:

                         Number of trainees
                         90,263
                         95,322
                         99,776

                         Average cost per trainee (in dollars)
                         $5,701
                         $7,292
                         $7,460

                         Total cost (in millions)
                         $515
                         $695
                         $744

                         Chapter 35 Wives and Widow(ers):

                         Number of trainees
                         19,497
                         21,185
                         23,283

                         Average cost per trainee (in dollars)
                         $5,214
                         $6,663
                         $6,811

                         Total cost (in millions)
                         $102
                         $141
                         $159

                         Veterans Retraining Assistance Program:

                         Number of trainees
                         0

                         Average cost per trainee
                         $0

                         Total cost (in millions)
                         $206
                         $0
                         $0

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

             CASELOAD AND AVERAGE COST DATA

                         2018 actual
                         2019 est.
                         2020 est.

                         Chapter 31:

                         Rehabilitation, Evaluation, Planning and Service cases
                         27,738
                         27,073
                         27,344

                         Number of trainees
                         97,770
                         95,427
                         96,381

                         Average cost per trainee (in dollars)
                         $14,642
                         $15,590
                         $16,177

                         Total cost (in millions)
                         $1,432
                         $1,488
                         $1,559

             Specially Adapted Housing Grants.—Specially adapted housing grants are provided to certain severely disabled veterans. In 2019, the maximum grant amount is
                $85,645. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up
                to $17,130.

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

             Automobile Grants and Adaptive Equipment.—Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
                is provided to certain service-disabled veterans and servicemembers toward the purchase price of an automobile. The maximum
                allowance increased to $21,058.69 in 2019 under The Veterans Benefits Act of 2010 (P.L. 111–275) and will continue to increase
                based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.

             CASELOAD AND AVERAGE COST DATA

                         2018 actual
                         2019 est.
                         2020 est.

                         Housing grants:

                         Number of housing grants
                         2,609
                         2,850
                         2,875

                         Average cost per grant
                         $41,027
                         $42,895
                         $44,926

                         Total cost (in millions)
                         $107
                         $122
                         $129

                         Number of housing technology grants
                         3
                         5
                         5

                         Average cost per grant
                         $199,936
                         $200,000
                         $200,000

                         Total cost (in millions)
                         $.6
                         $1
                         $1

                         Automobiles or other conveyances:

                         Number of conveyances
                         2,057
                         2,425
                         2,425

                         Average benefit
                         $20,431
                         $20,909
                         $21,398

                         Obligations (in millions)
                         $42
                         $51
                         $52

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

                         Number of items
                         7,085
                         7,247
                         7,247

                         Average benefit
                         $13,203
                         $14,323
                         $15,538

                         Obligations (in millions)
                         $94
                         $104
                         $113

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

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

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

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

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

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–0137–0–1–702
                      2018 actual
                      2019 est.
                      2020 est.

                      41.0
                      Direct obligations: Grants, subsidies, and contributions
                      13,209
                      14,032
                      14,411

                      99.0
                      Reimbursable obligations
                      221
                      212
                      207

                      99.9
                      Total new obligations, unexpired accounts
                      13,430
                      14,244
                      14,618

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

                      Identification code 036–0137–4–1–702
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0102
                      VA Cap for Flight Training at Public Schools

                      –28

                      0103
                      Approve Prep Courses for License and Certification Exams

                      1

                      0104
                      COLA Round-Down

                      –1

                      0106
                      Restore Entitlement

                      1

                      0191
                      Direct program activities, subtotal

                      –27

                      0799
                      Total direct obligations

                      –27

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

                      –27

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      27

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –27

                      3020
                      Outlays (gross)

                      27

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      –27

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

                      –27

             Require an Individual to Make an Election to Receive Educational Assistance under the Montgomery GI Bill Active Duty (MGIB-AD)
                   Program. VA seeks to amend 38 U.S.C. section 3011(c)(1) to require an individual to make an election to receive MGIB-AD educational
                assistance before the Department of Defense (DoD) can begin the $100 pay reduction. Although this proposal would not directly
                impact VA's mandatory Readjustment Benefits account, it would decrease the amount withheld from basic pay of servicemembers
                and deposited into the general fund of the Treasury as a miscellaneous/proprietary receipt. Treasury's receipts are counted
                as a negative outlay; therefore, reduced collections results in an increase in Federal outlays. VA estimates this proposal
                would increase Federal outlays by $50.7 million in 2020, $196.8 million over five years, and $300.3 million over ten years.

             Prevent VA from Providing Unlimited Amounts of Payment for Flight Training at Public Schools. VA seeks to amend 38 U.S.C. section 3313(c) to add a new section (j) to impose tuition and fee payment caps at institutions
                of higher learning with flight training programs and establish a maximum allowable fee structure for all VA-funded flight
                programs. Benefit savings are estimated to be $27.9 million in 2020, $148.6 million over five years, and $326.9 million over
                ten years.

             Approve Preparatory Courses of Licensing and Certification Exams for GI Bill Benefits. VA seeks to amend 38 U.S.C. section 3002(3)(B) to add a preparatory course for a test that is required to enter into, maintain,
                or advance in a given vocation or profession. Benefit costs are estimated to be $1.2 million in 2020, $5.8 million over five
                years, and $11.4 million over ten years.

             Round-Down of the Computation of the Cost-of-Living Adjustment (COLA) for Certain Education Programs for Ten Years. VA seeks to amend 38 U.S.C. sections 3015(h) and 3564 to round-down COLA computations from 2020 to 2029. This proposal would
                require that such increases be rounded down to the next lower whole dollar. Benefit savings are estimated to be $1.3 million
                in 2020, $13.2 million over five years, and $54.3 million over ten years.

             Allow for Extension of a Period of Employment Services under Chapter 31. VA seeks to amend 38 U.S.C. section 3105(b)(1) to allow a period of employment services to be extended for up to six months
                for a total of 24 months, if needed, to accomplish rehabilitation. The extended period of service would increase the veteran's
                marketability and employment options. No benefit costs are associated with this proposal.

             Restoration of Entitlement to Chapter 31 Assistance for Veterans Affected by School Closure or Disapproval. VA seeks to amend 38 U.S.C. 3699 to extend the restoration of entitlement to educational assistance for veterans affected
                by school closure or disapproval, implemented by section 109 of the Howard W. Colmery Veterans Educational Assistance Act
                of 2017 (Forever GI Bill), to apply to vocational rehabilitation programs provided under chapter 31. Benefit costs are estimated
                to be $571 thousand in 2020, $1.8 million over five years, and $3.6 million over ten years.

             Eliminate Certain Provisions that Limit the Amount of Specially Adapted Housing (SAH) Assistance to Pay for Construction of
                   an Adapted Home. VA seeks to amend 38 U.S.C. section 2102(a) to eliminate an element of the statutory formula that reduces the amount of
                grant funds otherwise available to an eligible veteran to construct an adapted housing unit. Benefit costs are estimated to
                be insignificant.

             Authorize the Secretary to Collect Overpayments of Grant Funds Made under Chapter 21. VA seeks to amend 38 U.S.C. section 2102 to explicitly authorize the Secretary to collect overpayments made to any veteran
                or other entity in connection with the acquisition or delivery of Specially Adapted Housing (SAH). This proposed authority
                is consistent with VA's authority under 38 U.S.C. section 3685 to collect overpayments made in connection with its education
                programs. Benefit savings are estimated to be insignificant.

             Extension of Authority for Specially Adapted Housing Assistive Technology (SAH-AT) Grant Program. VA seeks to amend 38 U.S.C. section 2108(g) to extend the authority of the Secretary to administer the SAH Assistive Technology
                (SAH-AT) grant program through September 30, 2024. Section 203 of Public Law 111–275 (Veterans Benefits Act of 2010) established
                the SAH-AT grant program with a sunset date of September 30, 2016. Section 122 of Public Law 115–251 last extended this authority
                through September 30, 2020. Benefit costs associated with this proposal are $0 in 2020, $4 million over five years, and $4
                million over ten years.

             Veterans insurance and indemnitiesFor military and naval insurance, national service life insurance, servicemen's indemnities, service-disabled veterans insurance,
                and veterans mortgage life insurance as authorized by chapters 19 and 21  of title 38, United States Code,  $146,844,000, to remain available until expended, of which $129,224,000  shall become available on October 1,  2020 .
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0120–0–1–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0011
                      VMLI Death Claims
                      42
                      44
                      43

                      0012
                      Payment to Service-Disabled Veterans Insurance
                      88
                      71
                      92

                      0100
                      Total direct expenses
                      130
                      115
                      135

                      0900
                      Total new obligations, unexpired accounts
                      130
                      115
                      135

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      12

                      18

                      Advance appropriations, mandatory:

                      1270
                      Advance appropriation
                      108
                      109
                      111

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      7
                      6
                      6

                      1900
                      Budget authority (total)
                      127
                      115
                      135

                      1930
                      Total budgetary resources available
                      130
                      115
                      135

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      7
                      1

                      3010
                      New obligations, unexpired accounts
                      130
                      115
                      135

                      3020
                      Outlays (gross)
                      –124
                      –121
                      –135

                      3050
                      Unpaid obligations, end of year
                      7
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      7
                      1

                      3200
                      Obligated balance, end of year
                      7
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      127
                      115
                      135

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      120
                      115
                      135

                      4101
                      Outlays from mandatory balances
                      4
                      6

                      4110
                      Outlays, gross (total)
                      124
                      121
                      135

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –7
                      –6
                      –6

                      4180
                      Budget authority, net (total)
                      120
                      109
                      129

                      4190
                      Outlays, net (total)
                      117
                      115
                      129

             WORKLOAD

                         2018 actual
                         2019 est.
                         2020 est.

                         Policy service actions
                         772,305
                         780,350
                         749,870

                         Collections
                         399,615
                         342,400
                         293,700

                         Disability claims
                         28,791
                         31,860
                         31,850

                         Insurance awards
                         155,905
                         158,540
                         148,680

             For 2021, the Budget requests $129,224,000 in advance appropriations for Veterans Insurance and Indemnities. This request
                satisfies the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113–235) and prevents
                our Nation's veterans from being adversely affected by budget delays.

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

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

             National Service Life Insurance (NSLI).—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 (S-DVI).—Payments are made to the S-DVI fund to supplement the premiums and other receipts of the fund in amounts necessary to pay
                claims on insurance policies issued to veterans with service-connected disabilities.

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

             POLICIES AND INSURANCE IN FORCE

                         VMLI Policies
                         2018 actual
                         2019 est.
                         2020 est.

                         Number of Policies
                         2,614
                         2,670
                         2,730

                         Amount of Insurance (dollars in millions)
                         $354
                         $370
                         $381

          Object Classification (in millions of dollars)

                      Identification code 036–0120–0–1–701
                      2018 actual
                      2019 est.
                      2020 est.

                      42.0
                      Direct obligations: Insurance claims and indemnities
                      126
                      113
                      132

                      99.0
                      Reimbursable obligations
                      4
                      2
                      3

                      99.9
                      Total new obligations, unexpired accounts
                      130
                      115
                      135

             Filipino Veterans Equity Compensation FundProgram and Financing (in millions of dollars)

                      Identification code 036–1121–0–1–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      56
                      56
                      56

                      1930
                      Total budgetary resources available
                      56
                      56
                      56

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      56
                      56
                      56

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

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

             General operating expenses, Veterans Benefits AdministrationFor necessary operating expenses of the Veterans Benefits Administration, not otherwise provided for, including hire of passenger
                motor vehicles, reimbursement of the General Services Administration for security guard services, and reimbursement of the
                Department of Defense for the cost of overseas employee mail,  $3,000,000,000: Provided, That expenses for services and assistance authorized under paragraphs (1), (2), (5), and (11) of section 3104(a) of title
                38, United States Code, that the Secretary of Veterans Affairs determines are necessary to enable entitled veterans: (1) to
                the maximum extent feasible, to become employable and to obtain and maintain suitable employment; or (2) to achieve maximum
                independence in daily living, shall be charged to this account: Provided further, That, of the funds made available under this heading, not to exceed 10 percent shall remain available until September 30,
                 2021.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0151–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0010
                      Compensation and pensions
                      2,419
                      2,409
                      2,427

                      0011
                      Education
                      227
                      230
                      224

                      0012
                      Vocational rehabilitation and counseling
                      231
                      225
                      245

                      0013
                      Insurance
                      1
                      1
                      1

                      0014
                      Housing
                      15
                      20
                      21

                      0015
                      Transition and Economic Development

                      71
                      82

                      0799
                      Total direct obligations
                      2,893
                      2,956
                      3,000

                      0801
                      Compensation and pensions
                      915
                      1,206
                      1,568

                      0802
                      Education

                      1
                      1

                      0804
                      Insurance
                      29
                      33
                      32

                      0805
                      Housing
                      125
                      156
                      156

                      0899
                      Total reimbursable obligations
                      1,069
                      1,396
                      1,757

                      0900
                      Total new obligations, unexpired accounts
                      3,962
                      4,352
                      4,757

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      60
                      28
                      28

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      26

                      1050
                      Unobligated balance (total)
                      86
                      28
                      28

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,910
                      2,956
                      3,000

                      1121
                      Appropriations transferred from other acct [036–1122]
                      7

                      1160
                      Appropriation, discretionary (total)
                      2,917
                      2,956
                      3,000

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      1,069
                      1,396
                      1,757

                      1900
                      Budget authority (total)
                      3,986
                      4,352
                      4,757

                      1930
                      Total budgetary resources available
                      4,072
                      4,380
                      4,785

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –82

                      1941
                      Unexpired unobligated balance, end of year
                      28
                      28
                      28

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      780
                      806
                      697

                      3010
                      New obligations, unexpired accounts
                      3,962
                      4,352
                      4,757

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      25

                      3020
                      Outlays (gross)
                      –3,889
                      –4,461
                      –4,689

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –72

                      3050
                      Unpaid obligations, end of year
                      806
                      697
                      765

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      780
                      806
                      697

                      3200
                      Obligated balance, end of year
                      806
                      697
                      765

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,986
                      4,352
                      4,757

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,288
                      3,737
                      4,163

                      4011
                      Outlays from discretionary balances
                      601
                      724
                      526

                      4020
                      Outlays, gross (total)
                      3,889
                      4,461
                      4,689

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1,075
                      –1,396
                      –1,757

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –1,075
                      –1,396
                      –1,757

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      6

                      4070
                      Budget authority, net (discretionary)
                      2,917
                      2,956
                      3,000

                      4080
                      Outlays, net (discretionary)
                      2,814
                      3,065
                      2,932

                      4180
                      Budget authority, net (total)
                      2,917
                      2,956
                      3,000

                      4190
                      Outlays, net (total)
                      2,814
                      3,065
                      2,932

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–0151–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,303
                      1,329
                      1,298

                      11.5
                      Other personnel compensation
                      388
                      398
                      408

                      11.9
                      Total personnel compensation
                      1,691
                      1,727
                      1,706

                      12.1
                      Civilian personnel benefits
                      540
                      550
                      559

                      13.0
                      Benefits for former personnel
                      1
                      1
                      1

                      21.0
                      Travel and transportation of persons
                      30
                      25
                      32

                      22.0
                      Transportation of things
                      2
                      5
                      5

                      23.1
                      Rent
                      124
                      131
                      135

                      23.2
                      Rental payments to others
                      20
                      21
                      21

                      23.3
                      Communications, utilities, and miscellaneous charges
                      16
                      17
                      17

                      24.0
                      Printing and reproduction
                      2
                      3
                      3

                      25.2
                      Other services from non-Federal sources
                      445
                      448
                      489

                      26.0
                      Supplies and materials
                      7
                      8
                      8

                      31.0
                      Equipment
                      14
                      19
                      23

                      42.0
                      Insurance claims and indemnities
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      2,893
                      2,956
                      3,000

                      99.0
                      Reimbursable obligations
                      1,069
                      1,396
                      1,757

                      99.9
                      Total new obligations, unexpired accounts
                      3,962
                      4,352
                      4,757

          Employment Summary

                      Identification code 036–0151–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      21,761
                      22,489
                      22,501

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,200
                      1,410
                      1,398

             Service-disabled Veterans Insurance FundProgram and Financing (in millions of dollars)

                      Identification code 036–4012–0–3–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0801
                      Capital investment
                      28
                      30
                      30

                      0802
                      Death claims
                      117
                      124
                      125

                      0803
                      All other
                      6
                      7
                      7

                      0804
                      Payments to GOE and IT
                      15
                      20
                      21

                      0900
                      Total new obligations, unexpired accounts
                      166
                      181
                      183

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      12
                      22
                      10

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      176
                      169
                      190

                      1930
                      Total budgetary resources available
                      188
                      191
                      200

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      22
                      10
                      17

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      22
                      27
                      27

                      3010
                      New obligations, unexpired accounts
                      166
                      181
                      183

                      3020
                      Outlays (gross)
                      –161
                      –181
                      –183

                      3050
                      Unpaid obligations, end of year
                      27
                      27
                      27

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      22
                      27
                      27

                      3200
                      Obligated balance, end of year
                      27
                      27
                      27

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      176
                      169
                      190

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      127
                      155
                      169

                      4101
                      Outlays from mandatory balances
                      34
                      26
                      14

                      4110
                      Outlays, gross (total)
                      161
                      181
                      183

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –88
                      –71
                      –92

                      4123
                      Non-Federal sources
                      –88
                      –5
                      –5

                      4123
                      Non-Federal sources

                      –68
                      –67

                      4123
                      Non-Federal sources

                      –25
                      –26

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –176
                      –169
                      –190

                      4170
                      Outlays, net (mandatory)
                      –15
                      12
                      –7

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –15
                      12
                      –7

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

                Operating costsDeath claims.—Represents payments to designated beneficiaries.

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

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

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

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

                         2018 actual
                         2019 est.
                         2020 est.

                         Number of policies (EOY)
                         277,063
                         277,881
                         278,159

                         Insurance in force (dollars in millions) (EOY)
                         $2,911
                         $2,946
                         $2,967

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

             Operating results and financial condition.—Since premium and other receipts are insufficient to cover operations, the fund continues to project liabilities in excess
                of assets. The deficit is expected to reach an estimated $1,450 million by September 30, 2019. The expected deficit is financed
                by additional funds from the above-mentioned Veterans Insurance and Indemnities appropriations.

          Object Classification (in millions of dollars)

                      Identification code 036–4012–0–3–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      28
                      30
                      30

                      42.0
                      Insurance claims and indemnities
                      138
                      151
                      153

                      99.9
                      Total new obligations, unexpired accounts
                      166
                      181
                      183

             Veterans Reopened Insurance FundProgram and Financing (in millions of dollars)

                      Identification code 036–4010–0–3–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      19
                      17
                      14

                      0802
                      Dividends
                      1
                      1
                      1

                      0803
                      All other
                      5
                      4
                      4

                      0900
                      Total new obligations, unexpired accounts
                      25
                      22
                      19

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      98
                      80
                      64

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      7
                      6
                      5

                      1930
                      Total budgetary resources available
                      105
                      86
                      69

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      80
                      64
                      50

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      26
                      23
                      19

                      3010
                      New obligations, unexpired accounts
                      25
                      22
                      19

                      3020
                      Outlays (gross)
                      –28
                      –26
                      –20

                      3050
                      Unpaid obligations, end of year
                      23
                      19
                      18

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      25
                      22
                      18

                      3200
                      Obligated balance, end of year
                      22
                      18
                      17

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      7
                      6
                      5

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      7
                      6
                      5

                      4101
                      Outlays from mandatory balances
                      21
                      20
                      15

                      4110
                      Outlays, gross (total)
                      28
                      26
                      20

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Interest on Federal securities
                      –5
                      –4
                      –3

                      4123
                      Non-Federal sources
                      –1
                      –1
                      –1

                      4123
                      Non-Federal sources
                      –1
                      –1
                      –1

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –7
                      –6
                      –5

                      4170
                      Outlays, net (mandatory)
                      21
                      20
                      15

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      21
                      20
                      15

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      123
                      101
                      81

                      5001
                      Total investments, EOY: Federal securities: Par value
                      101
                      81
                      66

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

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

             Budget program:

             Death claims.—Represents payments to designated beneficiaries.

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

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

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

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

                         2018 actual
                         2019 est.
                         2020 est.

                         Number of policies
                         7,902
                         6,268
                         4,877

                         Insurance in force (dollars in millions)
                         $84
                         $61
                         $48

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

          Object Classification (in millions of dollars)

                      Identification code 036–4010–0–3–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Reimbursable obligations:

                      42.0
                      Insurance claims and indemnities
                      23
                      20
                      17

                      43.0
                      Interest and dividends
                      2
                      2
                      2

                      99.9
                      Total new obligations, unexpired accounts
                      25
                      22
                      19

             Servicemembers' Group Life Insurance FundProgram and Financing (in millions of dollars)

                      Identification code 036–4009–0–3–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0801
                      Premium payments
                      759
                      782
                      782

                      0802
                      Payments to carrier
                      2

                      0803
                      Payment to GOE
                      2
                      3
                      3

                      0900
                      Total new obligations, unexpired accounts (object class 41.0)
                      763
                      785
                      785

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      763
                      785
                      785

                      1930
                      Total budgetary resources available
                      764
                      786
                      786

                      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
                      763
                      785
                      785

                      3020
                      Outlays (gross)
                      –763
                      –785
                      –785

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      763
                      785
                      785

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      763
                      784
                      784

                      4101
                      Outlays from mandatory balances

                      1
                      1

                      4110
                      Outlays, gross (total)
                      763
                      785
                      785

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –763
                      –785
                      –785

                      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  2020, 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,  $200,377,391.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1119–0–1–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0701
                      Direct loan subsidy

                      1
                      6

                      0702
                      Loan guarantee subsidy
                      416
                      108

                      0705
                      Reestimates of direct loan subsidy
                      5
                      10

                      0706
                      Interest on reestimates of direct loan subsidy
                      4
                      8

                      0707
                      Reestimates of loan guarantee subsidy
                      470
                      37

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      147
                      33

                      0709
                      Administrative expenses
                      149
                      201
                      201

                      0900
                      Total new obligations, unexpired accounts
                      1,191
                      398
                      207

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      179
                      201
                      201

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1,042
                      197
                      6

                      1900
                      Budget authority (total)
                      1,221
                      398
                      207

                      1930
                      Total budgetary resources available
                      1,221
                      398
                      207

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –30

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1

                      3010
                      New obligations, unexpired accounts
                      1,191
                      398
                      207

                      3020
                      Outlays (gross)
                      –1,192
                      –398
                      –207

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      179
                      201
                      201

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      149
                      201
                      201

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –5

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      5

                      4070
                      Budget authority, net (discretionary)
                      179
                      201
                      201

                      4080
                      Outlays, net (discretionary)
                      144
                      201
                      201

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,042
                      197
                      6

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      416
                      197
                      6

                      4101
                      Outlays from mandatory balances
                      627

                      4110
                      Outlays, gross (total)
                      1,043
                      197
                      6

                      4180
                      Budget authority, net (total)
                      1,221
                      398
                      207

                      4190
                      Outlays, net (total)
                      1,187
                      398
                      207

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

                      Identification code 036–1119–0–1–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Acquired Direct Loans
                      5
                      16
                      18

                      115004
                      Vendee Direct Loans
                      1
                      31
                      36

                      115999
                      Total direct loan levels
                      6
                      47
                      54

                      Direct loan subsidy (in percent):

                      132001
                      Acquired Direct Loans
                      7.94
                      6.33
                      17.77

                      132004
                      Vendee Direct Loans
                      –26.49
                      –5.47
                      8.51

                      132999
                      Weighted average subsidy rate
                      2.20
                      –1.45
                      11.60

                      Direct loan subsidy budget authority:

                      133001
                      Acquired Direct Loans

                      1
                      3

                      133004
                      Vendee Direct Loans

                      –2
                      3

                      133999
                      Total subsidy budget authority

                      –1
                      6

                      Direct loan subsidy outlays:

                      134001
                      Acquired Direct Loans

                      1
                      3

                      134004
                      Vendee Direct Loans

                      –2
                      3

                      134005
                      Acquired and Vendee Loan Reestimates

                      18

                      134999
                      Total subsidy outlays

                      17
                      6

                      Direct loan reestimates:

                      135001
                      Acquired Direct Loans
                      2
                      7

                      135004
                      Vendee Direct Loans
                      2
                      2

                      135005
                      Acquired and Vendee Loan Reestimates

                      7

                      135999
                      Total direct loan reestimates
                      4
                      16

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      Housing Guaranteed Loans
                      153,866
                      153,753
                      158,024

                      215999
                      Total loan guarantee levels
                      153,866
                      153,753
                      158,024

                      Guaranteed loan subsidy (in percent):

                      232001
                      Housing Guaranteed Loans
                      0.27
                      0.07
                      -.30

                      232999
                      Weighted average subsidy rate
                      0.27
                      0.07
                      -.30

                      Guaranteed loan subsidy budget authority:

                      233001
                      Housing Guaranteed Loans
                      415
                      108
                      –474

                      233999
                      Total subsidy budget authority
                      415
                      108
                      –474

                      Guaranteed loan subsidy outlays:

                      234001
                      Housing Guaranteed Loans
                      415
                      108
                      –475

                      234999
                      Total subsidy outlays
                      415
                      108
                      –475

                      Guaranteed loan reestimates:

                      235001
                      Housing Guaranteed Loans
                      –1,853
                      –3,417

                      235002
                      Guaranteed Loan Sale Securities—Vendee

                      –7

                      235999
                      Total guaranteed loan reestimates
                      –1,853
                      –3,424

                      Administrative expense data:

                      3510
                      Budget authority
                      179
                      201
                      201

                      3590
                      Outlays from new authority
                      149
                      201
                      201

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

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

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

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

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

             WORKLOAD [In thousands]

                         2018 actual
                         2019 est.
                         2020 est.

                         Construction and valuation
                         648
                         630
                         613

                         Loan processing
                         1204
                         1274
                         1350

                         Loan service and claims
                         231
                         259
                         290

          Object Classification (in millions of dollars)

                      Identification code 036–1119–0–1–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      149
                      201
                      201

                      41.0
                      Grants, subsidies, and contributions
                      1,042
                      197
                      6

                      99.9
                      Total new obligations, unexpired accounts
                      1,191
                      398
                      207

             Veterans Housing Benefit Program Fund
             (Legislative proposal, subject to PAYGO)
             Expansion of the Assets Included in the Veterans Housing Benefit Program Fund. This proposal would revise 38 U.S.C. 3722 to authorize the Department of Veterans Affairs (VA) to deposit into the Veterans
                Housing Benefit Program Fund fees collected from lenders that use VA's automated underwriting system (AUS). Revised section
                3722 would further allow those collected fees to be used to help offset VA's AUS maintenance and enhancement cost. The proposal
                would increase Federal fee collections from lenders by $22.5 million in 2020 and $224.7 million over 10 years. The fee collections
                are based on a new $50 fee per loan and 449,461 new loan guarantees annually. No benefit costs are associated with this proposal.

             Extend Vendee Loan Program and Change Mandatory Vendee Thresholds to Discretionary Targets. This proposal would extend through September 30, 2024, the Secretary's requirement to sell properties VA acquires through
                foreclosure with vendee financing and change the current mandatory financing thresholds to non-mandatory performance targets.
                Public Law 115–251, Section 125, extended VA's mandatory requirement to sell between 50 to 85 percent of its VA-owned foreclosed
                homes with vendee lending through September 30, 2019. VA seeks to extend its authority to sell optionally between 50 and 85
                percent of VA-owned foreclosed homes with vendee lending by changing the current mandatory vendee lending thresholds to non-mandatory
                performance targets. The proposal would not affect market demand for vendee loan financing and no loan subsidy costs are associated
                with this proposal.

             Housing Direct Loan Financing AccountProgram and Financing (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0003
                      Property sales expense
                      1

                      0004
                      Property management/other expense
                      7
                      3
                      1

                      0091
                      Direct program activities, subtotal
                      8
                      3
                      1

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      6
                      47
                      54

                      0713
                      Payment of interest to Treasury
                      21
                      21
                      23

                      0740
                      Negative subsidy obligations

                      2

                      0742
                      Downward reestimates paid to receipt accounts
                      2

                      0743
                      Interest on downward reestimates
                      3
                      2

                      0791
                      Direct program activities, subtotal
                      32
                      72
                      77

                      0900
                      Total new obligations, unexpired accounts
                      40
                      75
                      78

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      88
                      90

                      1023
                      Unobligated balances applied to repay debt
                      –74
                      –90

                      1050
                      Unobligated balance (total)
                      14

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      106
                      74
                      72

                      1422
                      Borrowing authority applied to repay debt
                      –8

                      1440
                      Borrowing authority, mandatory (total)
                      98
                      74
                      72

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      69
                      51
                      37

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –51
                      –50
                      –31

                      1850
                      Spending auth from offsetting collections, mand (total)
                      18
                      1
                      6

                      1900
                      Budget authority (total)
                      116
                      75
                      78

                      1930
                      Total budgetary resources available
                      130
                      75
                      78

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      90

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1
                      1

                      3010
                      New obligations, unexpired accounts
                      40
                      75
                      78

                      3020
                      Outlays (gross)
                      –39
                      –75
                      –78

                      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

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      116
                      75
                      78

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      39
                      75
                      78

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources: Payments from program account
                      –9
                      –19
                      –6

                      4122
                      Interest on uninvested funds
                      –6

                      4123
                      Interest and principal received on loans
                      –51
                      –29
                      –29

                      4123
                      Cash sale of properties
                      –3
                      –3
                      –2

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –69
                      –51
                      –37

                      4160
                      Budget authority, net (mandatory)
                      47
                      24
                      41

                      4170
                      Outlays, net (mandatory)
                      –30
                      24
                      41

                      4180
                      Budget authority, net (total)
                      47
                      24
                      41

                      4190
                      Outlays, net (total)
                      –30
                      24
                      41

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      6
                      47
                      54

                      1150
                      Total direct loan obligations
                      6
                      47
                      54

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      342
                      307
                      337

                      1231
                      Disbursements: Direct loan disbursements
                      6
                      47
                      54

                      1251
                      Repayments: Repayments and prepayments
                      –41
                      –16
                      –16

                      1263
                      Write-offs for default: Direct loans

                      –1
                      –1

                      1290
                      Outstanding, end of year
                      307
                      337
                      374

          Balance Sheet (in millions of dollars)

                      Identification code 036–4127–0–3–704
                      2017 actual
                      2018 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      88
                      91

                      Investments in U.S. securities:

                      1106
                      Receivables, net
                      7
                      20

                      1206
                      Non-Federal assets: Receivables, net
                      5
                      5

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

                      1401
                      Direct loans receivable, gross
                      342
                      307

                      1402
                      Interest receivable
                      21
                      20

                      1404
                      Foreclosed property
                      3
                      2

                      1405
                      Allowance for subsidy cost (-)
                      33
                      30

                      1499
                      Net present value of assets related to direct loans
                      399
                      359

                      1901
                      Other Federal assets: Other assets
                      1

                      1999
                      Total assets
                      500
                      475

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable

                      1

                      2103
                      Debt
                      489
                      463

                      2105
                      Other
                      10
                      6

                      Non-Federal liabilities:

                      2201
                      Accounts payable

                      2207
                      Other
                      1
                      5

                      2999
                      Total liabilities
                      500
                      475

                      NET POSITION:

                      3300
                      Cumulative results of operations

                      4999
                      Total liabilities and net position
                      500
                      475

             Housing Guaranteed Loan Financing AccountProgram and Financing (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0002
                      Losses on defaulted loans
                      657
                      844
                      974

                      0005
                      Payment to trustee reserve
                      9
                      17
                      16

                      0009
                      Property sales expense
                      110
                      123
                      143

                      0010
                      Property management expense
                      84
                      93
                      108

                      0011
                      Property improvement expense
                      1
                      3
                      4

                      0012
                      Loans acquired
                      6
                      18
                      20

                      0013
                      Refunds
                      29

                      0091
                      Direct program activities, subtotal
                      896
                      1,098
                      1,265

                      Credit program obligations:

                      0711
                      Default claim payments on principal
                      1,367
                      1,592
                      1,820

                      0740
                      Negative subsidy obligations

                      474

                      0742
                      Downward reestimates paid to receipt accounts
                      2,327
                      3,182

                      0743
                      Interest on downward reestimates
                      142
                      312

                      0791
                      Direct program activities, subtotal
                      3,836
                      5,086
                      2,294

                      0900
                      Total new obligations, unexpired accounts
                      4,732
                      6,184
                      3,559

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11,086
                      11,044
                      9,392

                      1033
                      Recoveries of prior year paid obligations
                      8

                      1050
                      Unobligated balance (total)
                      11,094
                      11,044
                      9,392

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4,681
                      4,532
                      4,655

                      1801
                      Change in uncollected payments, Federal sources
                      1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      4,682
                      4,532
                      4,655

                      1930
                      Total budgetary resources available
                      15,776
                      15,576
                      14,047

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      11,044
                      9,392
                      10,488

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      307
                      291
                      53

                      3010
                      New obligations, unexpired accounts
                      4,732
                      6,184
                      3,559

                      3020
                      Outlays (gross)
                      –4,748
                      –6,422
                      –3,551

                      3050
                      Unpaid obligations, end of year
                      291
                      53
                      61

                      Uncollected payments:

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

                      –1
                      –1

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      307
                      290
                      52

                      3200
                      Obligated balance, end of year
                      290
                      52
                      60

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      4,682
                      4,532
                      4,655

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      4,748
                      6,422
                      3,551

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Payments from program account
                      –1,032
                      –178

                      4120
                      Recoveries from DLFA
                      –7
                      –49
                      –56

                      4122
                      Interest on uninvested funds
                      –227
                      –817
                      –834

                      4123
                      Funding fees
                      –2,021
                      –1,978
                      –2,031

                      4123
                      Cash sale of properties
                      –1,391
                      –1,510
                      –1,734

                      4123
                      Redemption of Properties/Other income and receivables
                      –11

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –4,689
                      –4,532
                      –4,655

                      Additional offsets against financing authority only (total):

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

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      8

                      4150
                      Additional offsets against budget authority only (total)
                      7

                      4170
                      Outlays, net (mandatory)
                      59
                      1,890
                      –1,104

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      59
                      1,890
                      –1,104

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Position with respect to appropriations act limitation on commitments:

                      2111
                      Guaranteed loan commitments from current-year authority
                      153,866
                      153,753
                      158,024

                      2150
                      Total guaranteed loan commitments
                      153,866
                      153,753
                      158,024

                      2199
                      Guaranteed amount of guaranteed loan commitments
                      42,467
                      42,436
                      43,615

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      603,631
                      664,358
                      758,061

                      2231
                      Disbursements of new guaranteed loans
                      153,866
                      153,753
                      158,024

                      2251
                      Repayments and prepayments
                      –91,056
                      –57,579
                      –62,670

                      Adjustments:

                      2262
                      Terminations for default that result in acquisition of property
                      –1,367
                      –1,592
                      –1,820

                      2263
                      Terminations for default that result in claim payments
                      –716
                      –879
                      –1,010

                      2290
                      Outstanding, end of year
                      664,358
                      758,061
                      850,585

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      168,656
                      192,320
                      215,686

          Balance Sheet (in millions of dollars)

                      Identification code 036–4129–0–3–704
                      2017 actual
                      2018 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      11,393
                      11,334

                      Investments in U.S. securities:

                      1106
                      Receivables, net
                      350
                      74

                      1206
                      Non-Federal assets: Receivables, net

                      13

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

                      1504
                      Accounts receivable from foreclosed property
                      14

                      1504
                      Foreclosed property
                      726
                      666

                      1599
                      Net present value of assets related to defaulted guaranteed loans
                      740
                      666

                      1999
                      Total assets
                      12,483
                      12,087

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt

                      2105
                      Other liabilities
                      1,871
                      3,354

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      307
                      291

                      2204
                      Non-federal liabilities for loan guarantees
                      10,305
                      8,442

                      2999
                      Total liabilities
                      12,483
                      12,087

                      NET POSITION:

                      3300
                      Cumulative results of operations

                      4999
                      Total liabilities and net position
                      12,483
                      12,087

             Housing Liquidating AccountProgram and Financing (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0105
                      Capital investments, guaranteed claims payment and other operating expenses
                      4
                      3
                      3

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1022
                      Capital transfer of unobligated balances to general fund

                      –1

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      2

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      12
                      10
                      8

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –9
                      –7
                      –5

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

                      1930
                      Total budgetary resources available
                      5
                      3
                      3

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1

                      3010
                      New obligations, unexpired accounts
                      4
                      3
                      3

                      3020
                      Outlays (gross)
                      –4
                      –3
                      –3

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3
                      3
                      3

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      3
                      3

                      4101
                      Outlays from mandatory balances
                      4

                      4110
                      Outlays, gross (total)
                      4
                      3
                      3

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Loan repayments and prepayments
                      –1
                      –1
                      –1

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

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

                      4123
                      Principal collection on Veteran liability debts
                      –7
                      –5
                      –4

                      4123
                      Non-Federal sources
                      –1

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –13
                      –10
                      –8

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4160
                      Budget authority, net (mandatory)
                      –9
                      –7
                      –5

                      4170
                      Outlays, net (mandatory)
                      –9
                      –7
                      –5

                      4180
                      Budget authority, net (total)
                      –9
                      –7
                      –5

                      4190
                      Outlays, net (total)
                      –9
                      –7
                      –5

                      Memorandum (non-add) entries:

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

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

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      2
                      1

                      1251
                      Repayments: Repayments and prepayments
                      –1
                      –1

                      1290
                      Outstanding, end of year
                      1

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      45
                      23
                      12

                      2251
                      Repayments and prepayments
                      –21
                      –11
                      –6

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

                      2290
                      Outstanding, end of year
                      23
                      12
                      6

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      10
                      5
                      2

                      Addendum:

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

                      2310
                      Outstanding, start of year
                      20
                      16
                      12

                      2331
                      Disbursements for guaranteed loan claims

                      2351
                      Repayments of loans receivable
                      –4
                      –4
                      –4

                      2364
                      Other adjustments, net

                      2390
                      Outstanding, end of year
                      16
                      12
                      8

          Balance Sheet (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2017 actual
                      2018 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      1
                      1

                      Non-Federal assets:

                      1201
                      Investments in non-Federal securities, net
                      139
                      140

                      1206
                      Receivables, net
                      1
                      1

                      1601
                      Direct loans, gross
                      2
                      1

                      1602
                      Interest receivable
                      35
                      37

                      1603
                      Allowance for estimated uncollectible loans and interest (-)
                      –35
                      –28

                      1699
                      Value of assets related to direct loans
                      2
                      10

                      1701
                      Defaulted guaranteed loans, gross
                      20
                      16

                      1703
                      Allowance for estimated uncollectible loans and interest (-)
                      –18
                      –15

                      1706
                      Foreclosed property
                      1
                      1

                      1799
                      Value of assets related to loan guarantees
                      3
                      2

                      1999
                      Total assets
                      146
                      154

                      LIABILITIES:

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      1
                      1

                      2204
                      Liabilities for loan guarantees
                      259
                      276

                      2999
                      Total liabilities
                      260
                      277

                      NET POSITION:

                      3300
                      Cumulative results of operations
                      –114
                      –123

                      4999
                      Total liabilities and net position
                      146
                      154

          Object Classification (in millions of dollars)

                      Identification code 036–4025–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      32.0
                      Land and structures
                      1
                      1
                      1

                      33.0
                      Investments and loans
                      3
                      2
                      2

                      99.9
                      Total new obligations, unexpired accounts
                      4
                      3
                      3

             Native american veteran housing loan program accountFor administrative expenses to carry out the direct loan program authorized by subchapter V of chapter 37 of title 38, United
                States Code,  $1,163,000.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
             Vocational rehabilitation loans program accountFor the cost of direct loans,  $57,729, 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  $2,008,232.
          In addition, for administrative expenses necessary to carry out the direct loan program,  $401,880, which may be paid to the appropriation for "General Operating Expenses, Veterans Benefits Administration".
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1120–0–1–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      1
                      2

                      0706
                      Interest on reestimates of direct loan subsidy

                      1

                      0709
                      Administrative expenses
                      2
                      2
                      2

                      0900
                      Total new obligations, unexpired accounts
                      3
                      5
                      2

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      2
                      1

                      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
                      3

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1

                      3010
                      New obligations, unexpired accounts
                      3
                      5
                      2

                      3020
                      Outlays (gross)
                      –3
                      –4
                      –2

                      3050
                      Unpaid obligations, end of year

                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1

                      3200
                      Obligated balance, end of year

                      1
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2
                      2
                      2

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2
                      2
                      2

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      2

                      4180
                      Budget authority, net (total)
                      3
                      4
                      2

                      4190
                      Outlays, net (total)
                      3
                      4
                      2

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

                      Identification code 036–1120–0–1–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115002
                      Native American Direct Loans
                      4
                      9
                      9

                      115003
                      Vocational Rehabilitation
                      1
                      2
                      2

                      115999
                      Total direct loan levels
                      5
                      11
                      11

                      Direct loan subsidy (in percent):

                      132002
                      Native American Direct Loans
                      –20.22
                      –11.89
                      –5.23

                      132003
                      Vocational Rehabilitation
                      1.26
                      1.90
                      2.87

                      132999
                      Weighted average subsidy rate
                      –15.92
                      –9.38
                      –3.76

                      Direct loan subsidy budget authority:

                      133002
                      Native American Direct Loans
                      –1
                      –1
                      –1

                      133999
                      Total subsidy budget authority
                      –1
                      –1
                      –1

                      Direct loan subsidy outlays:

                      134002
                      Native American Direct Loans
                      –1
                      –1
                      –1

                      134999
                      Total subsidy outlays
                      –1
                      –1
                      –1

                      Direct loan reestimates:

                      135002
                      Native American Direct Loans
                      2
                      2

                      135999
                      Total direct loan reestimates
                      2
                      2

                      Administrative expense data:

                      3510
                      Budget authority
                      1
                      2
                      2

                      3590
                      Outlays from new authority
                      1
                      2
                      2

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

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

          Object Classification (in millions of dollars)

                      Identification code 036–1120–0–1–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      1
                      2
                      2

                      41.0
                      Grants, subsidies, and contributions
                      2
                      3

                      99.9
                      Total new obligations, unexpired accounts
                      3
                      5
                      2

             Native American Direct Loan Financing AccountProgram and Financing (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      4
                      9
                      9

                      0713
                      Payment of interest to Treasury
                      3
                      3
                      2

                      0715
                      Property Expenses
                      1

                      0740
                      Negative subsidy obligations
                      1
                      1
                      1

                      0900
                      Total new obligations, unexpired accounts
                      9
                      13
                      12

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      4
                      4

                      1023
                      Unobligated balances applied to repay debt
                      –1

                      1050
                      Unobligated balance (total)
                      2
                      4
                      4

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      7
                      9
                      8

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      8
                      8
                      7

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –4
                      –4
                      –3

                      1850
                      Spending auth from offsetting collections, mand (total)
                      4
                      4
                      4

                      1900
                      Budget authority (total)
                      11
                      13
                      12

                      1930
                      Total budgetary resources available
                      13
                      17
                      16

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4
                      4
                      4

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      9
                      13
                      12

                      3020
                      Outlays (gross)
                      –9
                      –13
                      –12

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      11
                      13
                      12

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      9
                      13
                      12

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –2
                      –2

                      4123
                      Non-federal sources - Repayments and prepayments of principal
                      –4
                      –3
                      –4

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

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

                      4160
                      Budget authority, net (mandatory)
                      3
                      5
                      5

                      4170
                      Outlays, net (mandatory)
                      1
                      5
                      5

                      4180
                      Budget authority, net (total)
                      3
                      5
                      5

                      4190
                      Outlays, net (total)
                      1
                      5
                      5

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      4
                      9
                      9

                      1150
                      Total direct loan obligations
                      4
                      9
                      9

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      60
                      61
                      66

                      1231
                      Disbursements: Direct loan disbursements
                      4
                      9
                      9

                      1251
                      Repayments: Repayments and prepayments
                      –3
                      –4
                      –3

                      1290
                      Outstanding, end of year
                      61
                      66
                      72

          Balance Sheet (in millions of dollars)

                      Identification code 036–4130–0–3–704
                      2017 actual
                      2018 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      4
                      5

                      Investments in U.S. securities:

                      1106
                      Receivables, net
                      2
                      2

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

                      1401
                      Direct loans receivable, gross
                      60
                      61

                      1402
                      Interest receivable
                      2
                      2

                      1405
                      Other assets
                      3
                      3

                      1499
                      Net present value of assets related to direct loans
                      65
                      66

                      1999
                      Total assets
                      71
                      73

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Federal liabilities debt
                      69
                      71

                      2105
                      Other liabilities
                      2
                      2

                      2999
                      Total liabilities
                      71
                      73

                      NET POSITION:

                      3300
                      Cumulative results of operations

                      4999
                      Total liabilities and net position
                      71
                      73

             Transitional Housing Direct Loan Financing AccountProgram and Financing (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2018 actual
                      2019 est.
                      2020 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
                      4
                      4

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      1
                      1

                      1930
                      Total budgetary resources available
                      5
                      5
                      5

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4
                      4
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1
                      1

                      3010
                      New obligations, unexpired accounts
                      1
                      1
                      1

                      3020
                      Outlays (gross)

                      –1
                      –1

                      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

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1
                      1

                      Financing disbursements:

                      4110
                      Outlays, gross (total)

                      1
                      1

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources

                      –1
                      –1

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2018 actual
                      2019 est.
                      2020 est.

                      Position with respect to appropriations act limitation on obligations:

                      1121
                      Limitation available from carry-forward
                      95
                      95
                      95

                      1143
                      Unobligated limitation carried forward
                      –95
                      –95
                      –95

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      4
                      4
                      4

                      1290
                      Outstanding, end of year
                      4
                      4
                      4

          Balance Sheet (in millions of dollars)

                      Identification code 036–4258–0–3–704
                      2017 actual
                      2018 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
                      4
                      4

                      1999
                      Total assets
                      9
                      9

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      5
                      5

                      2105
                      Loan Guaranty/Other Liabilities
                      4
                      4

                      2999
                      Total liabilities
                      9
                      9

                      4999
                      Total liabilities and net position
                      9
                      9

             Vocational Rehabilitation Direct Loan Financing AccountProgram and Financing (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2018 actual
                      2019 est.
                      2020 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)
                      1
                      2
                      2

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2
                      2
                      2

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

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

                      1900
                      Budget authority (total)
                      2
                      2
                      2

                      1930
                      Total budgetary resources available
                      2
                      2
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      2
                      2
                      2

                      3020
                      Outlays (gross)
                      –2
                      –2
                      –2

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      2
                      2

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      2
                      2
                      2

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

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

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

          Status of Direct Loans (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2018 actual
                      2019 est.
                      2020 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
                      1
                      2
                      2

                      1251
                      Repayments: Repayments and prepayments
                      –1
                      –2
                      –2

                      1290
                      Outstanding, end of year
                      1
                      1
                      1

          Balance Sheet (in millions of dollars)

                      Identification code 036–4112–0–3–702
                      2017 actual
                      2018 actual

                      ASSETS:

                      Federal assets:

                      Investments in U.S. securities:

                      1104
                      Investments US Securities

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

                      1999
                      Total assets
                      1
                      1

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      1
                      1

                      4999
                      Total liabilities and net position
                      1
                      1

          Trust Funds
             Post-Vietnam Era Veterans Education AccountProgram and Financing (in millions of dollars)

                      Identification code 036–8133–0–7–702
                      2018 actual
                      2019 est.
                      2020 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      62
                      62
                      62

                      1930
                      Total budgetary resources available
                      62
                      62
                      62

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      62
                      62
                      62

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

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

             CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES

                         2018 actual
                         2019 est.
                         2020 est.

                         Total program obligations (in thousands)
                         $157
                         $150
                         $143

                         Number of disenrollments
                         67
                         64
                         60

                         Total refunds (in thousands)
                         $147
                         $140
                         $133

                         Average Refund
                         $2,194
                         $2,194
                         $2,194

                         Total trainees
                         2
                         2
                         2

                         Total trainee cost (in thousands)
                         $10
                         $9
                         $9

                         Average trainee cost
                         $4,904
                         $4,792
                         $5,044

                         Section 901 trainees
                         0
                         1
                         1

                         Total Section 901 trainee cost (in thousands)
                         $0
                         $1
                         $1

                         Average Section 901 trainee cost
                         $0
                         $1,000
                         $1,000

             National Service Life Insurance FundSpecial and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2018 actual
                      2019 est.
                      2020 est.

                      0100
                      Balance, start of year
                      2,851
                      2,324
                      1,870

                      Receipts:

                      Current law:

                      1130
                      NSLI Fund, Premium and Other Receipts
                      52
                      66
                      52

                      1140
                      NSLI Fund, Interest
                      130
                      123
                      96

                      1199
                      Total current law receipts
                      182
                      189
                      148

                      1999
                      Total receipts
                      182
                      189
                      148

                      2000
                      Total: Balances and receipts
                      3,033
                      2,513
                      2,018

                      Appropriations:

                      Current law:

                      2101
                      National Service Life Insurance Fund
                      –182
                      –189
                      –148

                      2103
                      National Service Life Insurance Fund
                      –527
                      –454
                      –403

                      2199
                      Total current law appropriations
                      –709
                      –643
                      –551

                      2999
                      Total appropriations
                      –709
                      –643
                      –551

                      5099
                      Balance, end of year
                      2,324
                      1,870
                      1,467

          Program and Financing (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Death claims
                      491
                      447
                      372

                      0002
                      Disability claims
                      2
                      2
                      1

                      0003
                      Matured endowments
                      97
                      82
                      83

                      0004
                      Cash surrenders
                      35
                      35
                      27

                      0005
                      Dividends
                      37
                      37
                      35

                      0006
                      Interest paid on dividend credits and deposits
                      30
                      17
                      13

                      0007
                      Payment to general operating expenses
                      11
                      14
                      11

                      0091
                      Total operating expenses
                      703
                      634
                      542

                      0201
                      Capital investment: Policy loans
                      8
                      9
                      8

                      0799
                      Total direct obligations
                      711
                      643
                      550

                      0801
                      Death claims
                      29
                      26
                      21

                      0803
                      Matured endowments
                      6
                      5
                      5

                      0804
                      Cash surrenders
                      2
                      2
                      1

                      0805
                      Dividends
                      2
                      2
                      2

                      0806
                      Interest paid on dividend credits and deposits
                      1
                      1
                      1

                      0807
                      Payment to general operating expenses
                      1
                      1
                      1

                      0899
                      Total reimbursable obligations
                      41
                      37
                      31

                      0900
                      Total new obligations, unexpired accounts
                      752
                      680
                      581

                      Budgetary resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      182
                      189
                      148

                      1203
                      Appropriation (previously unavailable)
                      527
                      454
                      403

                      1260
                      Appropriations, mandatory (total)
                      709
                      643
                      551

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      41
                      37
                      30

                      1900
                      Budget authority (total)
                      750
                      680
                      581

                      1930
                      Total budgetary resources available
                      752
                      680
                      581

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      761
                      694
                      615

                      3010
                      New obligations, unexpired accounts
                      752
                      680
                      581

                      3020
                      Outlays (gross)
                      –817
                      –759
                      –701

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      3050
                      Unpaid obligations, end of year
                      694
                      615
                      495

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      761
                      694
                      615

                      3200
                      Obligated balance, end of year
                      694
                      615
                      495

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      750
                      680
                      581

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      223
                      100
                      298

                      4101
                      Outlays from mandatory balances
                      594
                      659
                      403

                      4110
                      Outlays, gross (total)
                      817
                      759
                      701

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –41
                      –37
                      –30

                      4180
                      Budget authority, net (total)
                      709
                      643
                      551

                      4190
                      Outlays, net (total)
                      776
                      722
                      671

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      3,604
                      3,015
                      2,376

                      5001
                      Total investments, EOY: Federal securities: Par value
                      3,015
                      2,376
                      1,853

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

             This fund was established in 1940. It is for the World War II servicemembers' and veterans' insurance program. Over 22 million
                policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number
                and amount of policies in force is shown as follows:

             POLICIES AND INSURANCE IN FORCE

                         2018 actual
                         2019 est.
                         2020 est.

                         Number of policies
                         203,807
                         163,997
                         127,397

                         Insurance in force (dollars in millions)
                         $2,598
                         $2,077
                         $1,604

             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 $2,531 million as of September 30, 2019 to $2,012 million as of September 30, 2020. The actuarial
                estimate of policy obligations as of September 30, 2020, totals $1,948 million, leaving a balance of $64 million for contingency
                reserves.

          Status of Funds (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      3,613
                      3,019
                      2,486

                      0999
                      Total balance, start of year
                      3,613
                      3,019
                      2,486

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1130
                      NSLI Fund, Premium and Other Receipts
                      52
                      66
                      52

                      1130
                      National Service Life Insurance Fund
                      41
                      37
                      30

                      1150
                      NSLI Fund, Interest
                      130
                      123
                      96

                      1199
                      Income under present law
                      223
                      226
                      178

                      1999
                      Total cash income
                      223
                      226
                      178

                      Cash outgo during year:

                      Current law:

                      2100
                      National Service Life Insurance Fund [029–25–8132–0]
                      –817
                      –759
                      –701

                      2199
                      Outgo under current law
                      –817
                      –759
                      –701

                      2999
                      Total cash outgo (-)
                      –817
                      –759
                      –701

                      Surplus or deficit:

                      3110
                      Excluding interest
                      –724
                      –656
                      –619

                      3120
                      Interest
                      130
                      123
                      96

                      3199
                      Subtotal, surplus or deficit
                      –594
                      –533
                      –523

                      3999
                      Total change in fund balance
                      –594
                      –533
                      –523

                      Unexpended balance, end of year:

                      4100
                      Uninvested balance (net), end of year
                      4
                      110
                      110

                      4200
                      National Service Life Insurance Fund
                      3,015
                      2,376
                      1,853

                      4999
                      Total balance, end of year
                      3,019
                      2,486
                      1,963

          Object Classification (in millions of dollars)

                      Identification code 036–8132–0–7–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      33.0
                      Investments and loans
                      8
                      9
                      8

                      42.0
                      Insurance claims and indemnities
                      625
                      566
                      484

                      43.0
                      Interest and dividends
                      78
                      68
                      59

                      99.0
                      Direct obligations
                      711
                      643
                      551

                      99.0
                      Reimbursable obligations
                      41
                      37
                      30

                      99.9
                      Total new obligations, unexpired accounts
                      752
                      680
                      581

             United States Government Life Insurance FundSpecial and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2018 actual
                      2019 est.
                      2020 est.

                      0100
                      Balance, start of year
                      2
                      1

                      2000
                      Total: Balances and receipts
                      2
                      1

                      Appropriations:

                      Current law:

                      2103
                      United States Government Life Insurance Fund
                      –1
                      –1

                      5099
                      Balance, end of year
                      1

          Program and Financing (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Death claims

                      1

                      0007
                      Other costs
                      1

                      0900
                      Total new obligations, unexpired accounts
                      1
                      1

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1203
                      Appropriation (previously unavailable)
                      1
                      1

                      1900
                      Budget authority (total)
                      1
                      1

                      1930
                      Total budgetary resources available
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      1
                      1

                      3020
                      Outlays (gross)
                      –1

                      3050
                      Unpaid obligations, end of year
                      1
                      2
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      2

                      3200
                      Obligated balance, end of year
                      1
                      2
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1

                      4180
                      Budget authority, net (total)
                      1
                      1

                      4190
                      Outlays, net (total)
                      1

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      3
                      2
                      2

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

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

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

             POLICIES AND INSURANCE IN FORCE

                         2018 actual
                         2019 est.
                         2020 est.

                         Number of policies
                         20
                         0
                         0

                         Insurance in force (dollars in millions)
                         $.1
                         $.016
                         $0

             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 $2.0 million as of September 30, 2019, to $1.7 million as of September 30, 2020, as an increasing number of policies
                mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2020, totals $1.2 million,
                leaving a balance of $.4 million for contingency reserves.

          Status of Funds (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      3
                      2
                      2

                      0999
                      Total balance, start of year
                      3
                      2
                      2

                      Cash outgo during year:

                      Current law:

                      2100
                      United States Government Life Insurance Fund [029–25–8150–0]
                      –1

                      2199
                      Outgo under current law
                      –1

                      2999
                      Total cash outgo (-)
                      –1

                      Surplus or deficit:

                      3110
                      Excluding interest
                      –1

                      3199
                      Subtotal, surplus or deficit
                      –1

                      3999
                      Total change in fund balance
                      –1

                      Unexpended balance, end of year:

                      4100
                      Uninvested balance (net), end of year

                      4200
                      United States Government Life Insurance Fund
                      2
                      2
                      2

                      4999
                      Total balance, end of year
                      2
                      2
                      2

          Object Classification (in millions of dollars)

                      Identification code 036–8150–0–7–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      42.0
                      Insurance claims and indemnities

                      1

                      43.0
                      Interest and dividends
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      1
                      1

             Veterans Special Life Insurance FundProgram and Financing (in millions of dollars)

                      Identification code 036–8455–0–8–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0801
                      Death claims
                      147
                      146
                      143

                      0802
                      Cash surrenders
                      13
                      12
                      11

                      0803
                      Dividends
                      24
                      19
                      15

                      0804
                      All other
                      18
                      18
                      17

                      0805
                      Payments to insurance account
                      6
                      8
                      7

                      0806
                      Capital investment
                      5
                      5
                      4

                      0900
                      Total new obligations, unexpired accounts
                      213
                      208
                      197

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,210
                      1,101
                      984

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      106
                      91
                      80

                      1801
                      Change in uncollected payments, Federal sources
                      –2

                      1850
                      Spending auth from offsetting collections, mand (total)
                      104
                      91
                      80

                      1930
                      Total budgetary resources available
                      1,314
                      1,192
                      1,064

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,101
                      984
                      867

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      413
                      403
                      391

                      3010
                      New obligations, unexpired accounts
                      213
                      208
                      197

                      3020
                      Outlays (gross)
                      –223
                      –220
                      –196

                      3050
                      Unpaid obligations, end of year
                      403
                      391
                      392

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –18
                      –16
                      –16

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –16
                      –16
                      –16

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      395
                      387
                      375

                      3200
                      Obligated balance, end of year
                      387
                      375
                      376

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      104
                      91
                      80

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      104
                      91
                      80

                      4101
                      Outlays from mandatory balances
                      119
                      129
                      116

                      4110
                      Outlays, gross (total)
                      223
                      220
                      196

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Interest on Federal securities
                      –70
                      –60
                      –52

                      4123
                      Non-Federal sources
                      –12
                      –10
                      –9

                      4123
                      Non-Federal sources
                      –22
                      –19
                      –17

                      4123
                      Non-Federal sources
                      –2
                      –2
                      –2

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –106
                      –91
                      –80

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      4170
                      Outlays, net (mandatory)
                      117
                      129
                      116

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      117
                      129
                      116

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,603
                      1,487
                      1,357

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,487
                      1,357
                      1,242

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

             This fund finances the payment of claims on life insurance policies issued before January 3, 1957, to veterans who served
                in the Armed Forces subsequent to April 1, 1951. No new policies can be issued.

             Benefit program:

             Death claims.—Represents payments to designated beneficiaries.

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

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

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

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

                         2018 actual
                         2019 est.
                         2020 est.

                         Number of policies
                         90,488
                         80,677
                         70,882

                         Insurance in force (dollars in millions)
                         $1,336
                         $1,206
                         $1,070

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

          Object Classification (in millions of dollars)

                      Identification code 036–8455–0–8–701
                      2018 actual
                      2019 est.
                      2020 est.

                      Reimbursable obligations:

                      33.0
                      Investments and loans
                      5
                      5
                      4

                      42.0
                      Insurance claims and indemnities
                      169
                      169
                      164

                      43.0
                      Interest and dividends
                      39
                      34
                      29

                      99.9
                      Total new obligations, unexpired accounts
                      213
                      208
                      197

             Departmental AdministrationFederal 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,  $1,235,200,000, of which  $1,036,600,000 shall remain available until September 30,  2024, and of which  $198,600,000 shall remain available until expended, of which  $35,000,000 shall be available for seismic improvement projects and seismic program management activities, including for projects that
                would otherwise be funded by the Construction, Minor Projects, Medical Facilities or National Cemetery Administration accounts:
                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,  funds provided for the purchase, security, and maintenance of land for the National Cemetery Administration through the land
                acquisition line item, funds provided for construction of gravesite expansion projects at existing National Cemeteries, and legal expenses incurred
                   for programs and activities funded by this account, 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 such sums as may be necessary shall be available to reimburse the "General Administration" account
                   for payment of salaries and expenses of all Office of Construction and Facilities Management employees to support the full
                   range of capital infrastructure services provided, including minor construction and leasing services: Provided further, That funds made available under this heading for fiscal year  2020, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30,
                 2020; and (2) by the awarding of a construction contract by September 30,  2021: 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.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0110–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      1,150
                      1,211
                      1,820

                      0002
                      National cemeteries
                      168
                      256
                      187

                      0005
                      Staff offices
                      11
                      13
                      10

                      0799
                      Total direct obligations
                      1,329
                      1,480
                      2,017

                      0900
                      Total new obligations, unexpired accounts
                      1,329
                      1,480
                      2,017

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,655
                      1,486
                      2,183

                      1020
                      Adjustment of unobligated bal brought forward, Oct 1
                      628

                      1021
                      Recoveries of prior year unpaid obligations
                      137

                      1050
                      Unobligated balance (total)
                      2,420
                      1,486
                      2,183

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      815
                      2,177
                      1,235

                      1131
                      Unobligated balance of appropriations permanently reduced
                      –420

                      1160
                      Appropriation, discretionary (total)
                      395
                      2,177
                      1,235

                      1900
                      Budget authority (total)
                      395
                      2,177
                      1,235

                      1930
                      Total budgetary resources available
                      2,815
                      3,663
                      3,418

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,486
                      2,183
                      1,401

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      855
                      685
                      853

                      3010
                      New obligations, unexpired accounts
                      1,329
                      1,480
                      2,017

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      1

                      3020
                      Outlays (gross)
                      –1,360
                      –1,312
                      –2,055

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –137

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      685
                      853
                      815

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      855
                      685
                      853

                      3200
                      Obligated balance, end of year
                      685
                      853
                      815

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      395
                      2,177
                      1,235

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      244
                      412
                      234

                      4011
                      Outlays from discretionary balances
                      1,116
                      900
                      1,821

                      4020
                      Outlays, gross (total)
                      1,360
                      1,312
                      2,055

                      4180
                      Budget authority, net (total)
                      395
                      2,177
                      1,235

                      4190
                      Outlays, net (total)
                      1,360
                      1,312
                      2,055

             The Construction, Major Projects appropriation funds construction projects currently costing more than $20 million.  Funding
                is requested to complete seven previously funded projects in San Juan, PR; Bay Pines, FL; Manhattan, NY; Louisville, KY; Riverside,
                CA; Western New York; and Bayamon, PR and four ongoing projects in Alameda, CA; San Diego, CA; West Los Angeles, CA; and Reno,
                NV. In addition, three expansions at existing national cemeteries in Dallas, TX; Houston, TX; and Bourne, MA will be funded.
                Funds are also requested for salaries and associated expenses for staff for the Office of Construction and Facilities Management
                and to support advance planning and design activities, seismic correction, and asbestos abatement.

             $244 million of funds appropriated in 2016 and $117.3 million of funds appropriated in 2018 are not reflected in the available
                balance in the tables. These funds will become available for use once the Department of Veterans Affairs meets the specific
                conditions required by law (P.L. 114–113 and 115–141) and the funds are made available by the Treasury.

          Object Classification (in millions of dollars)

                      Identification code 036–0110–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      24
                      24
                      24

                      25.3
                      Other goods and services from Federal sources
                      24
                      24
                      24

                      32.0
                      Land and structures
                      1,281
                      1,432
                      1,969

                      99.0
                      Direct obligations
                      1,329
                      1,480
                      2,017

                      99.9
                      Total new obligations, unexpired accounts
                      1,329
                      1,480
                      2,017

             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,  $398,800,000, to remain available until September 30,  2024, along with unobligated balances of previous "Construction, Minor Projects" appropriations which are hereby made available
                for any project where the estimated cost is equal to or less than the amount set forth in such section: Provided, That funds made available under this heading shall be for: (1) repairs to any of the nonmedical facilities under the jurisdiction
                or for the use of the Department which are necessary because of loss or damage caused by any natural disaster or catastrophe;
                and (2) temporary measures necessary to prevent or to minimize further loss by such causes.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0111–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Medical programs
                      269
                      699
                      456

                      0002
                      National cemeteries
                      88
                      176
                      106

                      0003
                      Regional offices
                      48
                      48
                      35

                      0004
                      Staff offices
                      33
                      35
                      43

                      0005
                      Choice Act, P.L. 113–146, Sec. 801
                      48
                      11

                      0900
                      Total new obligations, unexpired accounts
                      486
                      969
                      640

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      534
                      864
                      695

                      1021
                      Recoveries of prior year unpaid obligations
                      46

                      1050
                      Unobligated balance (total)
                      580
                      864
                      695

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      772
                      800
                      399

                      1900
                      Budget authority (total)
                      772
                      800
                      399

                      1930
                      Total budgetary resources available
                      1,352
                      1,664
                      1,094

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      864
                      695
                      454

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      948
                      904
                      1,232

                      3010
                      New obligations, unexpired accounts
                      486
                      969
                      640

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      1

                      3020
                      Outlays (gross)
                      –480
                      –641
                      –678

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –46

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –5

                      3050
                      Unpaid obligations, end of year
                      904
                      1,232
                      1,194

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      948
                      904
                      1,232

                      3200
                      Obligated balance, end of year
                      904
                      1,232
                      1,194

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      772
                      800
                      399

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2
                      151
                      72

                      4011
                      Outlays from discretionary balances
                      411
                      452
                      568

                      4020
                      Outlays, gross (total)
                      413
                      603
                      640

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      67
                      38
                      38

                      4180
                      Budget authority, net (total)
                      772
                      800
                      399

                      4190
                      Outlays, net (total)
                      480
                      641
                      678

             The Construction, Minor Projects appropriation funds construction projects costing equal to or less than $20 million. This
                account is used to improve the infrastructure of medical facilities and other Department-owned facilities to reduce the risk
                to patient life and safety, correct code deficiencies, and improve national cemeteries and regional and staff offices.

          Object Classification (in millions of dollars)

                      Identification code 036–0111–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      18
                      20
                      15

                      32.0
                      Land and structures
                      468
                      949
                      625

                      99.9
                      Total new obligations, unexpired accounts
                      486
                      969
                      640

             Grants for construction of state extended care facilitiesFor grants to assist States to acquire or construct State nursing home and domiciliary facilities and to remodel, modify,
                or alter existing hospital, nursing home, and domiciliary facilities in State homes, for furnishing care to veterans as authorized
                by sections 8131 through 8137 of title 38, United States Code,  $90,000,000, to remain available until expended.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0181–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state extended care facilities
                      346
                      501
                      135

                      0900
                      Total new obligations, unexpired accounts (object class 41.0)
                      346
                      501
                      135

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      92
                      459
                      113

                      1021
                      Recoveries of prior year unpaid obligations
                      28
                      5

                      1050
                      Unobligated balance (total)
                      120
                      464
                      113

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      685
                      150
                      90

                      1930
                      Total budgetary resources available
                      805
                      614
                      203

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      459
                      113
                      68

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      193
                      408
                      727

                      3010
                      New obligations, unexpired accounts
                      346
                      501
                      135

                      3020
                      Outlays (gross)
                      –103
                      –177
                      –333

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –28
                      –5

                      3050
                      Unpaid obligations, end of year
                      408
                      727
                      529

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      193
                      408
                      727

                      3200
                      Obligated balance, end of year
                      408
                      727
                      529

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      685
                      150
                      90

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      3
                      2

                      4011
                      Outlays from discretionary balances
                      103
                      174
                      331

                      4020
                      Outlays, gross (total)
                      103
                      177
                      333

                      4180
                      Budget authority, net (total)
                      685
                      150
                      90

                      4190
                      Outlays, net (total)
                      103
                      177
                      333

             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 Department of Veterans Affairs (VA), whereby VA provides
                no more than 65 percent of the funding for new construction of State home facilities, furnishing of domiciliary or nursing
                home care to veterans, and expansion, remodeling, or alteration of existing State home facilities. The State is responsible
                for providing the remaining 35 percent of funding.

             Grants for construction of veterans cemeteriesFor grants to assist States and tribal organizations in establishing, expanding, or improving veterans cemeteries as authorized
                by section 2408 of title 38, United States Code, $45,000,000, to remain available until expended.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0183–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Grants for construction of state veterans cemeteries
                      50
                      45
                      45

                      0900
                      Total new obligations, unexpired accounts (object class 41.0)
                      50
                      45
                      45

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      4
                      7

                      1021
                      Recoveries of prior year unpaid obligations
                      4
                      3
                      3

                      1050
                      Unobligated balance (total)
                      9
                      7
                      10

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      45
                      45
                      45

                      1930
                      Total budgetary resources available
                      54
                      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
                      96
                      96
                      91

                      3010
                      New obligations, unexpired accounts
                      50
                      45
                      45

                      3020
                      Outlays (gross)
                      –46
                      –47
                      –94

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –4
                      –3
                      –3

                      3050
                      Unpaid obligations, end of year
                      96
                      91
                      39

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      96
                      96
                      91

                      3200
                      Obligated balance, end of year
                      96
                      91
                      39

                      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
                      46
                      23
                      70

                      4020
                      Outlays, gross (total)
                      46
                      47
                      94

                      4180
                      Budget authority, net (total)
                      45
                      45
                      45

                      4190
                      Outlays, net (total)
                      46
                      47
                      94

             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,  $369,200,000, of which not to exceed 10 percent shall remain available until September 30,  2021: Provided, That funds provided under this heading may be transferred to "General Operating Expenses, Veterans Benefits Administration".
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0142–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0014
                      General administration
                      344
                      361
                      369

                      0806
                      General administration, reimbursable program
                      338
                      382
                      424

                      0900
                      Total new obligations, unexpired accounts
                      682
                      743
                      793

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      12
                      5

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      8

                      1050
                      Unobligated balance (total)
                      20
                      5

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      336
                      356
                      369

                      1121
                      Appropriations transferred from other acct [036–0152]
                      1

                      1160
                      Appropriation, discretionary (total)
                      337
                      356
                      369

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      308
                      382
                      424

                      1701
                      Change in uncollected payments, Federal sources
                      30

                      1750
                      Spending auth from offsetting collections, disc (total)
                      338
                      382
                      424

                      1900
                      Budget authority (total)
                      675
                      738
                      793

                      1930
                      Total budgetary resources available
                      695
                      743
                      793

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –8

                      1941
                      Unexpired unobligated balance, end of year
                      5

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      128
                      169
                      103

                      3010
                      New obligations, unexpired accounts
                      682
                      743
                      793

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      25

                      3020
                      Outlays (gross)
                      –640
                      –809
                      –791

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –26

                      3050
                      Unpaid obligations, end of year
                      169
                      103
                      105

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –15
                      –34
                      –34

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –30

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      11

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –34
                      –34
                      –34

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      113
                      135
                      69

                      3200
                      Obligated balance, end of year
                      135
                      69
                      71

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      675
                      738
                      793

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      517
                      653
                      715

                      4011
                      Outlays from discretionary balances
                      123
                      156
                      76

                      4020
                      Outlays, gross (total)
                      640
                      809
                      791

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –324
                      –382
                      –424

                      4033
                      Non-Federal sources
                      –3

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –327
                      –382
                      –424

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –30

                      4052
                      Offsetting collections credited to expired accounts
                      19

                      4060
                      Additional offsets against budget authority only (total)
                      –11

                      4070
                      Budget authority, net (discretionary)
                      337
                      356
                      369

                      4080
                      Outlays, net (discretionary)
                      313
                      427
                      367

                      4180
                      Budget authority, net (total)
                      337
                      356
                      369

                      4190
                      Outlays, net (total)
                      313
                      427
                      367

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

          Object Classification (in millions of dollars)

                      Identification code 036–0142–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      187
                      208
                      219

                      11.5
                      Other personnel compensation
                      5
                      4
                      8

                      11.9
                      Total personnel compensation
                      192
                      212
                      227

                      12.1
                      Civilian personnel benefits
                      63
                      67
                      70

                      21.0
                      Travel and transportation of persons
                      5
                      5
                      7

                      23.2
                      Rental payments to others
                      20
                      18
                      19

                      23.3
                      Communications, utilities, and miscellaneous charges
                      3
                      4
                      4

                      25.2
                      Other services from non-Federal sources
                      59
                      53
                      38

                      26.0
                      Supplies and materials
                      1
                      1
                      3

                      31.0
                      Equipment
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      344
                      361
                      369

                      99.0
                      Reimbursable obligations
                      338
                      382
                      424

                      99.9
                      Total new obligations, unexpired accounts
                      682
                      743
                      793

          Employment Summary

                      Identification code 036–0142–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,634
                      1,764
                      1,927

                      2001
                      Reimbursable civilian full-time equivalent employment
                      886
                      1,054
                      1,209

             Board of Veterans AppealsFor necessary operating expenses of the Board of Veterans Appeals,  $182,000,000, of which not to exceed 10 percent shall remain available until September 30,  2021.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1122–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0014
                      Board of Veterans' Appeals
                      152
                      181
                      188

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      15
                      15
                      9

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      1

                      1050
                      Unobligated balance (total)
                      16
                      15
                      9

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      161
                      175
                      182

                      1120
                      Appropriations transferred to other acct [036–0151]
                      –7

                      1160
                      Appropriation, discretionary (total)
                      154
                      175
                      182

                      1930
                      Total budgetary resources available
                      170
                      190
                      191

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      15
                      9
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      10
                      19
                      30

                      3010
                      New obligations, unexpired accounts
                      152
                      181
                      188

                      3020
                      Outlays (gross)
                      –143
                      –170
                      –177

                      3050
                      Unpaid obligations, end of year
                      19
                      30
                      41

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10
                      19
                      30

                      3200
                      Obligated balance, end of year
                      19
                      30
                      41

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      154
                      175
                      182

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      121
                      148
                      154

                      4011
                      Outlays from discretionary balances
                      22
                      22
                      23

                      4020
                      Outlays, gross (total)
                      143
                      170
                      177

                      4180
                      Budget authority, net (total)
                      154
                      175
                      182

                      4190
                      Outlays, net (total)
                      143
                      170
                      177

             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 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 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. The Veterans Appeals Improvement and Modernization Act of 2017, enacted on
                August 23, 2017, became effective on February 19, 2019. This law reformed the current appeals process and replaced it with
                a new, simpler process that uses easy to understand language and gives veterans choice and control of their appeal.

          Object Classification (in millions of dollars)

                      Identification code 036–1122–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      96
                      126
                      124

                      11.5
                      Other personnel compensation
                      2
                      2
                      3

                      11.9
                      Total personnel compensation
                      98
                      128
                      127

                      12.1
                      Civilian personnel benefits
                      30
                      35
                      39

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.2
                      Rental payments to others
                      8
                      3
                      5

                      25.2
                      Other services from non-Federal sources
                      14
                      14
                      16

                      41.0
                      Grants, subsidies, and contributions
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      152
                      181
                      188

          Employment Summary

                      Identification code 036–1122–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      920
                      1,125
                      1,125

             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.),  $207,000,000,  of which not to exceed 10 percent shall remain available until September 30,  2021.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0170–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0101
                      Office of Inspector General (Direct)
                      171
                      199
                      207

                      0192
                      Total direct program
                      171
                      199
                      207

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      15
                      7

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      1

                      1050
                      Unobligated balance (total)
                      16
                      7

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      164
                      192
                      207

                      1900
                      Budget authority (total)
                      164
                      192
                      207

                      1930
                      Total budgetary resources available
                      180
                      199
                      207

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      19
                      21
                      55

                      3010
                      New obligations, unexpired accounts
                      171
                      199
                      207

                      3020
                      Outlays (gross)
                      –167
                      –165
                      –204

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      21
                      55
                      58

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      19
                      21
                      55

                      3200
                      Obligated balance, end of year
                      21
                      55
                      58

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      164
                      192
                      207

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      143
                      137
                      156

                      4011
                      Outlays from discretionary balances
                      24
                      28
                      48

                      4020
                      Outlays, gross (total)
                      167
                      165
                      204

                      4180
                      Budget authority, net (total)
                      164
                      192
                      207

                      4190
                      Outlays, net (total)
                      167
                      165
                      204

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

          Object Classification (in millions of dollars)

                      Identification code 036–0170–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      95
                      112
                      117

                      11.5
                      Other personnel compensation
                      7
                      9
                      9

                      11.9
                      Total personnel compensation
                      102
                      121
                      126

                      12.1
                      Civilian personnel benefits
                      37
                      44
                      45

                      21.0
                      Employee Travel
                      6
                      7
                      7

                      23.1
                      Rental payments to GSA
                      3
                      8
                      7

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      1
                      3

                      25.2
                      Other services from non-Federal sources
                      15
                      14
                      13

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      5
                      3
                      5

                      99.0
                      Direct obligations
                      171
                      199
                      207

                      99.9
                      Total new obligations, unexpired accounts
                      171
                      199
                      207

          Employment Summary

                      Identification code 036–0170–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      849
                      975
                      1,000

             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,  $4,343,000,000, plus reimbursements: Provided, That  $1,204,238,000 shall be for pay and associated costs, of which not to exceed 3 percent shall remain available until September 30,  2021: Provided further, That  $2,737,482,000 shall be for operations and maintenance, of which not to exceed 5 percent shall remain available until September 30,  2021: Provided further, That  $401,280,000 shall be for information technology systems development, and shall remain available until September 30,  2021: Provided further, That amounts made available for salaries and expenses, operations and maintenance, and information technology systems development
                may be transferred among the three subaccounts after the Secretary of Veterans Affairs submits notice thereof to  the Committees on Appropriations of both Houses of Congress  : Provided further, That amounts made available for the "Information Technology Systems" account for development may be transferred among projects
                or to newly defined projects: Provided further, That no project may be increased or decreased by more than  $3,000,000 of cost prior to submitting notice thereof  to the Committees on Appropriations of both Houses of Congress .
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–0167–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      Development
                      420
                      427
                      401

                      0002
                      Operations and maintenance
                      2,398
                      2,622
                      2,734

                      0003
                      Administrative and salaries
                      1,167
                      1,228
                      1,200

                      0004
                      P.L. 113–146, Sec. 801 - IT Support
                      94
                      25

                      0799
                      Total direct obligations
                      4,079
                      4,302
                      4,335

                      0801
                      Development
                      11

                      0802
                      Operations and maintenance
                      16

                      0803
                      Administrative and salaries
                      19

                      0804
                      IT Systems, Reimbursable obligations

                      63
                      73

                      0899
                      Total reimbursable obligations
                      46
                      63
                      73

                      0900
                      Total new obligations, unexpired accounts
                      4,125
                      4,365
                      4,408

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      221
                      207

                      1021
                      Recoveries of prior year unpaid obligations
                      17

                      1050
                      Unobligated balance (total)
                      238
                      207

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      4,056
                      4,103
                      4,343

                      1120
                      Appropriations transferred to other accts [036–0169]
                      –8
                      –8
                      –8

                      1160
                      Appropriation, discretionary (total)
                      4,048
                      4,095
                      4,335

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      46
                      63
                      73

                      1900
                      Budget authority (total)
                      4,094
                      4,158
                      4,408

                      1930
                      Total budgetary resources available
                      4,332
                      4,365
                      4,408

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      207

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,097
                      1,904
                      2,109

                      3010
                      New obligations, unexpired accounts
                      4,125
                      4,365
                      4,408

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      18

                      3020
                      Outlays (gross)
                      –4,225
                      –4,160
                      –4,059

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –17

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –94

                      3050
                      Unpaid obligations, end of year
                      1,904
                      2,109
                      2,458

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,096
                      1,903
                      2,108

                      3200
                      Obligated balance, end of year
                      1,903
                      2,108
                      2,457

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,094
                      4,158
                      4,408

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,384
                      2,429
                      2,578

                      4011
                      Outlays from discretionary balances
                      1,730
                      1,668
                      1,408

                      4020
                      Outlays, gross (total)
                      4,114
                      4,097
                      3,986

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –51
                      –63
                      –73

                      4033
                      Non-Federal sources
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –52
                      –63
                      –73

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      6

                      4060
                      Additional offsets against budget authority only (total)
                      6

                      4070
                      Budget authority, net (discretionary)
                      4,048
                      4,095
                      4,335

                      4080
                      Outlays, net (discretionary)
                      4,062
                      4,034
                      3,913

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      111
                      63
                      73

                      4180
                      Budget authority, net (total)
                      4,048
                      4,095
                      4,335

                      4190
                      Outlays, net (total)
                      4,173
                      4,097
                      3,986

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

             Development.—The Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits
                for veterans and their families. This account also supports improvements in the Community Care Program, modernizations to
                veterans benefits and appeals processing, as well as the divestiture of legacy IT systems.

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

          Object Classification (in millions of dollars)

                      Identification code 036–0167–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      687
                      761
                      736

                      11.1
                      Full-time permanent - Choice Act, P.L. 113–146, Sec. 801
                      6

                      11.9
                      Total personnel compensation
                      693
                      761
                      736

                      12.1
                      Civilian personnel benefits
                      231
                      256
                      248

                      12.1
                      Civilian personnel benefits -Choice Act, P.L. 113–146, Sec. 801
                      2

                      21.0
                      Travel and transportation of persons
                      9
                      7
                      7

                      23.3
                      Communications, utilities, and miscellaneous charges
                      963
                      1,046
                      1,150

                      23.3
                      Communications/utilities - Choice Act, P.L. 113–146, Sec. 801
                      17
                      4

                      25.2
                      Other services from non-Federal sources
                      1,594
                      1,661
                      1,618

                      25.2
                      Other services from non-Federal -Choice Act, P.L. 113–146, Sec. 801
                      14
                      3

                      26.0
                      Supplies and materials
                      28
                      31
                      35

                      26.0
                      Supplies and materials - Choice Act, P.L. 113–146, Sec. 801
                      4
                      1

                      31.0
                      Equipment
                      473
                      515
                      541

                      31.0
                      Equipment - Choice Act, P.L. 113–146, Sec. 801
                      50
                      17

                      32.0
                      Land and structures - Choice Act, P.L. 113–146, Sec. 801
                      1

                      99.0
                      Direct obligations
                      4,079
                      4,302
                      4,335

                      99.0
                      Reimbursable obligations
                      46
                      63
                      73

                      99.9
                      Total new obligations, unexpired accounts
                      4,125
                      4,365
                      4,408

          Employment Summary

                      Identification code 036–0167–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      6,995
                      7,435
                      7,435

                      2001
                      Reimbursable civilian full-time equivalent employment
                      157
                      154
                      140

             Veterans Electronic Health RecordFor 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, and salaries and expenses of employees hired under titles 5 and 38, United States Code,  $1,603,000,000, to remain available until September 30,  2022 .
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Program and Financing (in millions of dollars)

                      Identification code 036–1123–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0001
                      EHR Contract
                      487
                      720
                      1,106

                      0002
                      PMO Support
                      51
                      155
                      187

                      0003
                      Infrastructure Readiness
                      39
                      412
                      335

                      0900
                      Total new obligations, unexpired accounts
                      577
                      1,287
                      1,628

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      205
                      25

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      782
                      1,107
                      1,603

                      1930
                      Total budgetary resources available
                      782
                      1,312
                      1,628

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      205
                      25

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      437
                      756

                      3010
                      New obligations, unexpired accounts
                      577
                      1,287
                      1,628

                      3020
                      Outlays (gross)
                      –140
                      –968
                      –1,345

                      3050
                      Unpaid obligations, end of year
                      437
                      756
                      1,039

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      437
                      756

                      3200
                      Obligated balance, end of year
                      437
                      756
                      1,039

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      782
                      1,107
                      1,603

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      140
                      531
                      769

                      4011
                      Outlays from discretionary balances

                      437
                      576

                      4020
                      Outlays, gross (total)
                      140
                      968
                      1,345

                      4180
                      Budget authority, net (total)
                      782
                      1,107
                      1,603

                      4190
                      Outlays, net (total)
                      140
                      968
                      1,345

             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 the Department of Veterans Affairs (VA) to
                move toward a single common health record that has full integration between the Department of Defense and VA, as well as community
                providers. From the veteran perspective, the new system will provide a single, accurate, lifetime health record while improving
                patient care and safety.

          Object Classification (in millions of dollars)

                      Identification code 036–1123–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      5
                      30

                      12.1
                      Civilian personnel benefits

                      3
                      8

                      21.0
                      Travel and transportation of persons
                      1
                      6
                      4

                      23.1
                      Rental payments to GSA

                      3

                      25.2
                      Other services from non-Federal sources
                      556
                      1,156
                      1,455

                      25.3
                      Other goods and services from Federal sources (FTE to OIT)
                      9
                      10
                      1

                      25.3
                      Other goods and services from Federal sources (FTE to VHA)
                      5
                      12
                      7

                      25.3
                      Other goods and services from Federal sources

                      91
                      120

                      31.0
                      Equipment
                      6
                      1

                      32.0
                      Land and structures

                      3

                      99.0
                      Direct obligations
                      577
                      1,287
                      1,628

                      99.9
                      Total new obligations, unexpired accounts
                      577
                      1,287
                      1,628

          Employment Summary

                      Identification code 036–1123–0–1–703
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment

                      170
                      231

             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,  $329,000,000, of which not to exceed 10 percent shall remain available until September 30,  2021.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      0100
                      Balance, start of year
                      2
                      2
                      2

                      2000
                      Total: Balances and receipts
                      2
                      2
                      2

                      5099
                      Balance, end of year
                      2
                      2
                      2

          Program and Financing (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0201
                      Operations and maintenance
                      309
                      319
                      329

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      5
                      2

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      7
                      1
                      1

                      1050
                      Unobligated balance (total)
                      12
                      6
                      3

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      306
                      315
                      329

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      1

                      1900
                      Budget authority (total)
                      307
                      315
                      329

                      1930
                      Total budgetary resources available
                      319
                      321
                      332

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –5

                      1941
                      Unexpired unobligated balance, end of year
                      5
                      2
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      63
                      70
                      58

                      3010
                      New obligations, unexpired accounts
                      309
                      319
                      329

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      6

                      3020
                      Outlays (gross)
                      –296
                      –331
                      –293

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –12

                      3050
                      Unpaid obligations, end of year
                      70
                      58
                      94

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      63
                      70
                      58

                      3200
                      Obligated balance, end of year
                      70
                      58
                      94

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      307
                      315
                      329

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      241
                      266
                      249

                      4011
                      Outlays from discretionary balances
                      55
                      65
                      44

                      4020
                      Outlays, gross (total)
                      296
                      331
                      293

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –1

                      4180
                      Budget authority, net (total)
                      306
                      315
                      329

                      4190
                      Outlays, net (total)
                      295
                      331
                      293

             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 a number
                of 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 medallions commemorating the veterans's service that may be
                affixed to the privately purchased headstones or markers for veterans interred in private cemeteries; 5) providing presidential
                memorial certificates to family and friends of deceased veterans, recognizing the veterans' contribution and service to the
                Nation; 6) 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; 7) providing reimbursement caskets and urns
                for veterans' remains when there are no next of kin and insufficient resources; and 8) recording First Notice of Veteran Deaths
                into the Department of Veterans Affairs 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.

          Object Classification (in millions of dollars)

                      Identification code 036–0129–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      115
                      121
                      126

                      11.3
                      Other than full-time permanent
                      5
                      5
                      5

                      11.9
                      Total personnel compensation
                      120
                      126
                      131

                      12.1
                      Civilian personnel benefits
                      44
                      47
                      48

                      21.0
                      Travel and transportation of persons
                      3
                      4
                      4

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.1
                      Rent
                      3
                      3
                      3

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      12
                      11
                      12

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      99
                      102
                      105

                      26.0
                      Supplies and materials
                      12
                      13
                      13

                      31.0
                      Equipment
                      11
                      7
                      7

                      32.0
                      Land and structures
                      1
                      1
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      309
                      319
                      329

          Employment Summary

                      Identification code 036–0129–0–1–705
                      2018 actual
                      2019 est.
                      2020 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,865
                      1,941
                      2,008

             Supply FundProgram and Financing (in millions of dollars)

                      Identification code 036–4537–0–4–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program-COGS-Merchandizing
                      535
                      320
                      320

                      0802
                      Reimbursable program-Other-Operations
                      243
                      345
                      345

                      0803
                      Reimbursable program-COGS-Printing and publications
                      8
                      20
                      20

                      0804
                      Reimbursable program-Other
                      29
                      437
                      437

                      0805
                      Reimbursable program-Equipment-Procurement services and distribution
                      717
                      934
                      916

                      0900
                      Total new obligations, unexpired accounts
                      1,532
                      2,056
                      2,038

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      496
                      200
                      244

                      1021
                      Recoveries of prior year unpaid obligations
                      118

                      1050
                      Unobligated balance (total)
                      614
                      200
                      244

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,200
                      2,100
                      2,100

                      1801
                      Change in uncollected payments, Federal sources
                      –82

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,118
                      2,100
                      2,100

                      1930
                      Total budgetary resources available
                      1,732
                      2,300
                      2,344

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      200
                      244
                      306

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      836
                      957
                      151

                      3010
                      New obligations, unexpired accounts
                      1,532
                      2,056
                      2,038

                      3020
                      Outlays (gross)
                      –1,293
                      –2,862
                      –2,079

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –118

                      3050
                      Unpaid obligations, end of year
                      957
                      151
                      110

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1,005
                      –923
                      –923

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      82

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –923
                      –923
                      –923

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –169
                      34
                      –772

                      3200
                      Obligated balance, end of year
                      34
                      –772
                      –813

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,118
                      2,100
                      2,100

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      1,995
                      1,995

                      4101
                      Outlays from mandatory balances
                      1,293
                      867
                      84

                      4110
                      Outlays, gross (total)
                      1,293
                      2,862
                      2,079

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1,090
                      –2,100
                      –2,100

                      4123
                      Non-Federal sources
                      –110

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,200
                      –2,100
                      –2,100

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      82

                      4170
                      Outlays, net (mandatory)
                      93
                      762
                      –21

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      93
                      762
                      –21

             Under the provisions of 38 U.S.C. 8121, the Supply Fund is responsible for the operation and maintenance of a supply system
                for the Department of Veterans Affairs (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 customers.

          Object Classification (in millions of dollars)

                      Identification code 036–4537–0–4–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      98
                      134
                      134

                      12.1
                      Civilian personnel benefits
                      32

                      21.0
                      Travel and transportation of persons
                      11
                      15
                      15

                      23.1
                      Rental payments to GSA
                      7
                      10

                      23.3
                      Communications, utilities, and miscellaneous charges
                      13
                      18
                      10

                      24.0
                      Printing and reproduction
                      8
                      11
                      11

                      25.2
                      Other services from non-Federal sources
                      229
                      314
                      314

                      26.0
                      Supplies and materials
                      462
                      633
                      633

                      31.0
                      Equipment
                      672
                      921
                      921

                      99.9
                      Total new obligations, unexpired accounts
                      1,532
                      2,056
                      2,038

          Employment Summary

                      Identification code 036–4537–0–4–705
                      2018 actual
                      2019 est.
                      2020 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      957
                      1,115
                      1,135

             Franchise FundProgram and Financing (in millions of dollars)

                      Identification code 036–4539–0–4–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Obligations by program activity:

                      0801
                      Franchise Fund (Reimbursable)
                      1,062
                      1,079
                      1,094

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      115
                      24
                      24

                      1021
                      Recoveries of prior year unpaid obligations
                      38

                      1050
                      Unobligated balance (total)
                      153
                      24
                      24

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      891
                      1,079
                      1,094

                      1701
                      Change in uncollected payments, Federal sources
                      42

                      1750
                      Spending auth from offsetting collections, disc (total)
                      933
                      1,079
                      1,094

                      1930
                      Total budgetary resources available
                      1,086
                      1,103
                      1,118

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      24
                      24
                      24

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      362
                      480
                      495

                      3010
                      New obligations, unexpired accounts
                      1,062
                      1,079
                      1,094

                      3020
                      Outlays (gross)
                      –906
                      –1,064
                      –1,090

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –38

                      3050
                      Unpaid obligations, end of year
                      480
                      495
                      499

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –208
                      –250
                      –250

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –42

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –250
                      –250
                      –250

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      154
                      230
                      245

                      3200
                      Obligated balance, end of year
                      230
                      245
                      249

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      933
                      1,079
                      1,094

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      429
                      809
                      820

                      4011
                      Outlays from discretionary balances
                      477
                      255
                      270

                      4020
                      Outlays, gross (total)
                      906
                      1,064
                      1,090

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –891
                      –1,079
                      –1,094

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –42

                      4080
                      Outlays, net (discretionary)
                      15
                      –15
                      –4

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      15
                      –15
                      –4

             The Department of Veterans Affairs (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 in 1996 as one of the six executive branch agencies to establish a franchise fund pilot program.
                Created as a revolving fund, the VA Franchise Fund began providing common administrative support services to the VA and other
                Government agencies in 1997 on a fee-for-service basis. In 2006, under the Military Quality of Life and Veterans Affairs Appropriations
                Act (Public Law 109–114), permanent status was conferred upon the VA Franchise Fund.  The Franchise Fund concept is intended
                to increase competition for Government administrative services, resulting in lower costs and higher quality.

          Object Classification (in millions of dollars)

                      Identification code 036–4539–0–4–705
                      2018 actual
                      2019 est.
                      2020 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      109
                      135
                      150

                      12.1
                      Civilian personnel benefits
                      36
                      44
                      49

                      21.0
                      Travel and transportation of persons
                      3
                      3
                      2

                      23.1
                      Rental payments to GSA
                      9
                      9
                      9

                      23.3
                      Communications, utilities, and miscellaneous charges
                      119
                      128
                      128

                      24.0
                      Printing and reproduction
                      6
                      6
                      6

                      25.2
                      Other services from non-Federal sources
                      692
                      716
                      717

                      26.0
                      Supplies and materials
                      3
                      9
                      8

                      31.0
                      Equipment
                      85
                      29
                      25

                      99.9
                      Total new obligations, unexpired accounts
                      1,062
                      1,079
                      1,094

          Employment Summary

                      Identification code 036–4539–0–4–705
                      2018 actual
                      2019 est.
                      2020 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,383
                      1,928
                      2,140

             ADMINISTRATIVE PROVISIONS'

          (including transfer of funds)SEC. 201. Any appropriation for fiscal year  2020 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  2020, in this or any other Act, under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", and
          "Medical Facilities" accounts may be transferred among the accounts: Provided, That  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 of the amount and purpose of the transfer.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  2019.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  2020, 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
           2020 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  2020 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,  and the Office of Diversity and Inclusion for all services provided at rates which will recover actual costs but not to exceed
           $57,263,000 for the Office of Resolution Management,  $6,000,000 for the Office of Employment Discrimination Complaint Adjudication, , and  $4,628,000 for the Office of Diversity and Inclusion: Provided, That payments may be made in advance for services to be furnished based on estimated costs: Provided further, That amounts received shall be credited to the "General Administration" and "Information Technology Systems" accounts for
          use by the office that provided the service.SEC. 211. No funds of the Department of Veterans Affairs shall be available for hospital care, nursing home care, or medical services
          provided to any person under chapter 17 of title 38, United States Code, for a non-service-connected disability described
          in section 1729(a)(2) of such title, unless that person has disclosed to the Secretary of Veterans Affairs, in such form as
          the Secretary may require, current, accurate third-party reimbursement information for purposes of section 1729 of such title:
          Provided, That the Secretary may recover, in the same manner as any other debt due the United States, the reasonable charges for such
          care or services from any person who does not make such disclosure as required: Provided further, That any amounts so recovered for care or services provided in a prior fiscal year may be obligated by the Secretary during
          the fiscal year in which amounts are received.'

          (including transfer of funds)SEC. 212. Notwithstanding any other provision of law, proceeds or revenues derived from enhanced-use leasing activities (including disposal)
          may be deposited into the "Construction, Major Projects" and "Construction, Minor Projects" accounts and be used for construction
          (including site acquisition and disposition), alterations, and improvements of any medical facility under the jurisdiction
          or for the use of the Department of Veterans Affairs. Such sums as realized are in addition to the amount provided for in
          "Construction, Major Projects" and "Construction, Minor Projects".SEC. 213. Amounts made available under "Medical Services" are available—
          (1) for furnishing recreational facilities, supplies, and equipment; and
          (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
             in the Department.
          '

          (including transfer of funds)SEC. 214. Such sums as may be deposited  in the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code, may be transferred to the "Medical
          Services" and "Medical Community Care" accounts to remain available until expended for the purposes of these accounts.SEC. 215. The Secretary of Veterans Affairs may enter into agreements with Federally Qualified Health Centers in the State of Alaska
          and Indian tribes and tribal organizations which are party to the Alaska Native Health Compact with the Indian Health Service,
          to provide healthcare, including behavioral health and dental care, to veterans in rural Alaska. The Secretary shall require
          participating veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary.
          The term "rural Alaska" shall mean those lands which are not within the boundaries of the municipality of Anchorage or the
          Fairbanks North Star Borough.'

          (including transfer of funds)SEC. 216. Such sums as may be deposited to the Department of Veterans Affairs Capital Asset Fund pursuant to section 8118 of title 38,
          United States Code, may be transferred to the "Construction, Major Projects" and "Construction, Minor Projects" accounts,
          to remain available until expended for the purposes of these accounts.SEC. 217. Not later than 30 days after the end of each fiscal quarter, the Secretary of Veterans Affairs shall submit to the Committees
          on Appropriations of both Houses of Congress a report on the financial status of the Department of Veterans Affairs for the
          preceding quarter: Provided, That, at a minimum, the report shall include the direction contained in the paragraph entitled "Quarterly reporting", under
          the heading "General Administration" in the joint explanatory statement accompanying Public Law 114–223.'

          (including transfer of funds)SEC. 218. Amounts made available under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical
          Facilities", "General Operating Expenses, Veterans Benefits Administration", "Board of Veterans Appeals", "General Administration",
          and "National Cemetery Administration" accounts for fiscal year  2020 may be transferred to or from the "Information Technology Systems" account: Provided, That such transfers may not result in a more than 10 percent aggregate increase in the total amount made available by this
          Act for the "Information Technology Systems" account: 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 .'

          (including transfer of funds)SEC. 219. Of the amounts appropriated to the Department of Veterans Affairs for fiscal year  2020 for "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical Facilities", "Construction,
          Minor Projects", and "Information Technology Systems", up to  $314,409,000, plus reimbursements, may be transferred to the Joint Department of Defense—Department of Veterans Affairs Medical Facility
          Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
          111–84; 123 Stat.  2571) and may be used for operation of the facilities designated as combined Federal medical facilities as described by section
          706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense—Department
          of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
          the Committees on Appropriations of both Houses of Congress: Provided further, That section 220 of title II of division  C of Public Law  115–244 is repealed.'

          (including transfer of funds)SEC. 220. Of the amounts appropriated to the Department of Veterans Affairs which become available on October 1,  2020, for "Medical Services", "Medical Community Care", "Medical Support and Compliance", and "Medical Facilities", up to  $322,931,000, plus reimbursements, may be transferred to the Joint Department of Defense—Department of Veterans Affairs Medical Facility
          Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
          111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
          as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417;
          122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense—Department
          of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
          the Committees on Appropriations of both Houses of Congress.'

          (including transfer of funds)SEC. 221. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
          for healthcare provided at facilities designated as combined Federal medical facilities as described by section 706 of the
          Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500) shall also be available:
          (1) for transfer to the Joint Department of Defense—Department of Veterans Affairs Medical Facility Demonstration Fund, established
          by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 3571); and (2)
          for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
          Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500): Provided, That, notwithstanding section 1704(b)(3) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84;
          123 Stat. 2573), amounts transferred to the Joint Department of Defense—Department of Veterans Affairs Medical Facility Demonstration
          Fund shall remain available until expended.'

          (including transfer of funds)SEC. 222. Of the amounts available in this title for "Medical Services", "Medical Community Care", "Medical Support and Compliance",
          and "Medical Facilities", a minimum of $15,000,000 shall be transferred to the DOD-VA Health Care Sharing Incentive Fund,
          as authorized by section 8111(d) of title 38, United States Code, to remain available until expended, for any purpose authorized
          by section 8111 of title 38, United States Code.'

          (including transfer of funds)SEC. 223. 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  2020 in this title (except appropriations made to the "General Operating Expenses, Veterans Benefits Administration" account)
          or any discretionary unobligated balances within the Department of Veterans Affairs, including those appropriated for fiscal
          year  2020, 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  submit notice thereof to the Committees on Appropriations of both Houses of Congress .'

          (including transfer of funds)SEC. 224. Amounts made available for the Department of Veterans Affairs for fiscal year  2020, 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. 225. (a) Notwithstanding any other provision of law, the amounts appropriated or otherwise made available to the Department of Veterans
          Affairs for the "Medical Services" account may be used to provide—
          (1) fertility counseling and treatment using assisted reproductive technology to a covered veteran or the spouse of a covered
             veteran; or

          (2) adoption reimbursement to a covered veteran.
          (b) In this section:
             (1) The term "service-connected" has the meaning given such term in section 101 of title 38, United States Code.
             (2) The term "covered veteran" means a veteran, as such term is defined in section 101 of title 38, United States Code, who has
                a service-connected disability that results in the inability of the veteran to procreate without the use of fertility treatment.

             (3) The term "assisted reproductive technology" means benefits relating to reproductive assistance provided to a member of the
                Armed Forces who incurs a serious injury or illness on active duty pursuant to section 1074(c)(4)(A) of title 10, United States
                Code, as described in the memorandum on the subject of "Policy for Assisted Reproductive Services for the Benefit of Seriously
                or Severely Ill/Injured (Category II or III) Active Duty Service Members" issued by the Assistant Secretary of Defense for
                Health Affairs on April 3, 2012, and the guidance issued to implement such policy, including any limitations on the amount
                of such benefits available to such a member except that—
                (A) the time periods regarding embryo cryopreservation and storage set forth in part III(G) and in part IV(H) of such memorandum
                   shall not apply; and

                (B) such term includes embryo cryopreservation and storage without limitation on the duration of such cryopreservation and storage.

             (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, 2018 (Public Law 115–141).
          SEC. 226. Of the funds provided to the Department of Veterans Affairs for each of fiscal year  2020 and fiscal year  2021 for "Medical Services", funds may be used in each year to carry out and expand the child care program authorized by section
          205 of Public Law 111–163, notwithstanding subsection (e) of such section.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)
             General and Administrative Provisions
             GENERAL FUND RECEIPT ACCOUNTS(in millions of dollars)

                      2018 actual
                      2019 est.
                      2020 est.

                      Offsetting receipts from the public:

                      036–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified
                      4
                      6
                      7

                      036–247300
                      Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                      134
                      116
                      101

                      036–273330
                      Housing Downward Reestimates
                      2,475
                      3,496

                      036–275110
                      Native American Veteran Housing Loans, Negative Subsidies
                      1
                      1
                      1

                      036–275510
                      Housing Negative Subsidies

                      2
                      475

                      036–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                      48
                      50
                      51

                      General Fund Offsetting receipts from the public
                      2,662
                      3,671
                      635

                      Intragovernmental payments:

                      036–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                      1
                      3
                      5

                      General Fund Intragovernmental payments
                      1
                      3
                      5

             TITLE IV—GENERAL PROVISIONS
             General provisionsSEC. 501. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless
          expressly so provided herein.SEC. 502. None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to the
          Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance
          with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 503. Unless stated otherwise, all reports and notifications required by this Act shall be submitted to the Subcommittee on Military
          Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the House of Representatives
          and the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations
          of the Senate.SEC. 504. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
          States Government except pursuant to a transfer made by, or transfer authority provided in, this or any other appropriations
          Act.SEC. 505. None of the funds made available in this Act may be used for a project or program named for an individual serving as a Member,
          Delegate, or Resident Commissioner of the United States House of Representatives.SEC. 506. (a) None of the funds made available in this Act may be used to maintain or establish a computer network unless such network blocks
          the viewing, downloading, and exchanging of pornography.
          (b) Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement
             agency or any other entity carrying out criminal investigations, prosecution, or adjudication activities.
          SEC. 507. None of the funds made available in this Act may be used by an agency of the executive branch to pay for first-class travel
          by an employee of the agency in contravention of sections 301–10.122 through 301–10.124 of title 41, Code of Federal Regulations.SEC. 508. None of the funds made available in this Act may be used to execute a contract for goods or services, including construction
          services, where the contractor has not complied with Executive Order No. 12989.
          (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)