Appendix - Department of Veterans Affairs

For 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.)


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


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.

Estimated 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.


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.


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.


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.


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.


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.


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.


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.


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.


	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.


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.


	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


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


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

For 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.)


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.


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

For 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.)


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.


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


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


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.


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


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

1001	Direct civilian full-time equivalent employment	23	20	20

For 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.)


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.


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


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

For 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.)


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.


	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


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


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


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.


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


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


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.


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.


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


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


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.


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


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

1001	Direct civilian full-time equivalent employment	1

Trust Funds


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


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).


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

Federal 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.)


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


		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


	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.

(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

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.


	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.


	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.


	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


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.

For 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.)


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


		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


	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


	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.


	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.


	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.


	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.


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


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.

For military and naval insurance, national service life insurance, servicemen's indemnities, service-disabled veterans insurance, and veterans mortgage life insurance as authorized by chapters 19 and 21 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.)


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


	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.


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


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


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.

For 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.)


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.


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


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


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.

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.


	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.


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


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.

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:


	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.


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


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.

For 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.)


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:

(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.


	2018 actual	2019 est.	2020 est.

Construction and valuation	648	630	613
Loan processing	1204	1274	1350
Loan service and claims	231	259	290


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

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.


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


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


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


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


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


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


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


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


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


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


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

For 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.)

For 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.)


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.


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


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


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


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


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)


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


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


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)


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


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


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:


	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


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


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:


	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.


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


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


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


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:


	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.


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


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


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.

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:


	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.


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

Federal Funds

For 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.)


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.


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

For 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.)


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.


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

For 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.)


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.

For 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.)


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

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.)


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.


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


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

For 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.)


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.


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


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

For 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.)


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.


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


Identification code 036–0170–0–1–705		2018 actual	2019 est.	2020 est.

1001	Direct civilian full-time equivalent employment	849	975	1,000

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.)


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.


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


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

For activities related to implementation, preparation, development, interface, management, rollout, and maintenance of a Veterans Electronic Health Record system, including contractual costs associated with operations authorized by section 3109 of title 5, United States Code, 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.)


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.


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


Identification code 036–1123–0–1–703		2018 actual	2019 est.	2020 est.

1001	Direct civilian full-time equivalent employment		170	231

For 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.)


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


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.


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


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


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.


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


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


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.


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


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

(2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care in the Department.

(1) fertility counseling and treatment using assisted reproductive technology to a covered veteran or the spouse of a covered veteran; or

(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).

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)


		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

(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.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.)

DEPARTMENT OF VETERANS AFFAIRS

Veterans Health Administration

Federal Funds

Medical services

WORKLOAD

Medical community care

Medical support and compliance

DOD-VA Health Care Sharing Incentive Fund

Medical facilities

Medical and prosthetic research

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

Medical Care Collections Fund

Canteen Service Revolving Fund

Veterans Choice Fund

Trust Funds

General Post Fund, National Homes

Benefits Programs

Federal Funds

Compensation and pensions

(including transfer of funds)

Compensation and Pensions

(Legislative proposal, subject to PAYGO)

Readjustment benefits

Readjustment Benefits

(Legislative proposal, subject to PAYGO)

Veterans insurance and indemnities

Filipino Veterans Equity Compensation Fund

General operating expenses, Veterans Benefits Administration

Service-disabled Veterans Insurance Fund

Operating costs

Veterans Reopened Insurance Fund

Servicemembers' Group Life Insurance Fund

Veterans housing benefit program fund

Veterans Housing Benefit Program Fund

(Legislative proposal, subject to PAYGO)

Housing Direct Loan Financing Account

Housing Guaranteed Loan Financing Account

Housing Liquidating Account

Native american veteran housing loan program account

Vocational rehabilitation loans program account

Native American Direct Loan Financing Account

Transitional Housing Direct Loan Financing Account

Vocational Rehabilitation Direct Loan Financing Account

Trust Funds

Post-Vietnam Era Veterans Education Account

National Service Life Insurance Fund

United States Government Life Insurance Fund

Veterans Special Life Insurance Fund

Departmental Administration

Federal Funds

Construction, major projects

Construction, minor projects

Grants for construction of state extended care facilities

Grants for construction of veterans cemeteries

General administration

(Including transfer of funds)

Board of Veterans Appeals

Office of inspector general

Information technology systems

(including transfer of funds)

Veterans Electronic Health Record

National cemetery administration

Supply Fund

Franchise Fund

ADMINISTRATIVE PROVISIONS

General and Administrative Provisions

GENERAL FUND RECEIPT ACCOUNTS

TITLE IV—GENERAL PROVISIONS

General provisions