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



   
      
      
         DEPARTMENT OF VETERANS AFFAIRS
      
      
   
   
      DEPARTMENT OF VETERANS AFFAIRS
         Veterans Health AdministrationFederal Funds
         Medical servicesFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
            of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
            care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
            bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States
            Code, assistance and support services for caregivers as authorized by section 1720G of title 38, United States Code, loan
            repayments authorized by section 604 of the Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111â163;
            124 Stat. 1174; 38 U.S.C. 7681 note), monthly assistance allowances authorized by section 322(d) of title 38, United States
            Code, grants authorized by section 521A of title 38, United States Code, and administrative expenses necessary to carry out
            sections 322(d) and 521A of title 38, United States Code, and hospital care and medical services authorized by section 1787
            of title 38, United States Code;  $497,468,000, which shall be in addition to funds previously appropriated under this heading that became available on October
               1, 2020; and, in addition, $58,897,219,000, plus reimbursements, shall become available on October 1,  2021, and shall remain available until September 30,  2022: Provided, That, of the amount made available on October 1,  2021, under this heading, $1,500,000,000 shall remain available until September 30,  2023:  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, 2020.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  284
                  338
                  338
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Pharmaceutical Co-payments, MCCF
                  466
                  440
                  460
               
               
                  1130
                  Medical Care Collections Fund, Third Party Prescription Claims
                  129
                  127
                  151
               
               
                  1130
                  Enhanced-use Lease Proceeds, MCCF
                  1
                  1
                  1
               
               
                  1130
                  Fee Basis 3rd Party MCCF
                  487
                  446
                  784
               
               
                  1130
                  First Party Collections, MCCF
                  215
                  185
                  226
               
               
                  1130
                  Third Party Collections, MCCF
                  2,602
                  2,638
                  2,829
               
               
                  1130
                  Parking Fees, MCCF
                  4
                  4
                  4
               
               
                  1130
                  Compensated Work Therapy, MCCF
                  59
                  66
                  66
               
               
                  1130
                  MCCF, Long-term Care Copayments
                  3
                  3
                  2
               
               
                  1140
                  Payments from Compensation and Pension, MCCF
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  3,969
                  3,912
                  4,525
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  3,969
                  3,912
                  4,525
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  4,253
                  4,250
                  4,863
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Medical Care Collections Fund
                  â3,915
                  â3,912
                  â4,527
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  338
                  338
                  336
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Outpatient care
                  18,456
                  17,939
                  22,441
               
               
                  0002
                  Inpatient care
                  7,670
                  8,884
                  8,214
               
               
                  0004
                  Mental health care
                  6,756
                  7,325
                  7,732
               
               
                  0005
                  Long-term care
                  3,710
                  4,510
                  3,929
               
               
                  0006
                  Pharmacy
                  8,116
                  8,618
                  9,250
               
               
                  0007
                  Prosthetics care
                  3,464
                  3,764
                  4,073
               
               
                  0008
                  Dental care
                  679
                  888
                  812
               
               
                  0009
                  Rehabilitation
                  760
                  771
                  815
               
               
                  0010
                  Homeless Grants
                  544
                  603
                  604
               
               
                  0011
                  Readjustment Counseling
                  210
                  222
                  236
               
               
                  0012
                  Caregivers (Title I) P.L. 111â163
                  431
                  707
                  1,192
               
               
                  0013
                  Prior-Year Recoveries
                  129
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  50,925
                  54,231
                  59,298
               
               
                  0101
                  Outpatient care
                  882
                  1,332
                  527
               
               
                  0102
                  Inpatient care
                  317
                  479
                  189
               
               
                  0103
                  Mental health care
                  61
                  92
                  36
               
               
                  0104
                  Long-term care
                  106
                  160
                  63
               
               
                  0107
                  Dental care
                  38
                  57
                  23
               
               
                  0108
                  Rehabilitation
                  20
                  30
                  12
               
               
                  0109
                  Readjustment Counseling
                  6
                  9
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total Capital Investment
                  1,430
                  2,159
                  854
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  52,355
                  56,390
                  60,152
               
               
                  0801
                  Medical Services (Reimbursable)
                  114
                  137
                  137
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  52,469
                  56,527
                  60,289
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,388
                  2,106
                  1
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  129
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,517
                  2,106
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  750
                  
                  497
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  3,412
                  3,449
                  3,725
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â350
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,162
                  3,099
                  4,222
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  49,161
                  51,411
                  56,158
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0165]
                  â15
                  â15
                  â15
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â205
                  â210
                  â216
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0162]
                  â125
                  
                  
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0167]
                  â27
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  48,789
                  51,186
                  55,927
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  112
                  135
                  137
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  113
                  137
                  139
               
               
                  1900
                  Budget authority (total)
                  53,064
                  54,422
                  60,288
               
               
                  1930
                  Total budgetary resources available
                  54,581
                  56,528
                  60,289
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â6
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2,106
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  6,623
                  6,110
                  9,094
               
               
                  3010
                  New obligations, unexpired accounts
                  52,469
                  56,527
                  60,289
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  383
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â52,683
                  â53,543
                  â58,789
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â129
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â553
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  6,110
                  9,094
                  10,594
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â4
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  â2
                  â2
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â4
                  â6
                  â8
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  6,617
                  6,106
                  9,088
               
               
                  3200
                  Obligated balance, end of year
                  6,106
                  9,088
                  10,586
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  53,064
                  54,422
                  60,288
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  45,984
                  46,945
                  52,078
               
               
                  4011
                  Outlays from discretionary balances
                  6,674
                  6,579
                  6,711
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  52,658
                  53,524
                  58,789
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â77
                  â41
                  â42
               
               
                  4033
                  Non-Federal sources
                  â218
                  â94
                  â95
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â295
                  â135
                  â137
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  â2
                  â2
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  183
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  182
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  52,951
                  54,285
                  60,149
               
               
                  4080
                  Outlays, net (discretionary)
                  52,363
                  53,389
                  58,652
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  25
                  19
                  
               
               
                  4180
                  Budget authority, net (total)
                  52,951
                  54,285
                  60,149
               
               
                  4190
                  Outlays, net (total)
                  52,388
                  53,408
                  58,652
               
               
                  
                     
                  
               
            
         
      
      
         In 2021, the Administration requests an additional $2.3 billion over the 2021 advance appropriation of $87.6 billion for the
            Department of Veterans Affairs (VA) Medical Care programs, 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 2021, the Budget makes robust investments in VA Medical Care programs, including: $1.2 billion for expansion of the Caregivers
            program; $313 million for veteran suicide prevention initiatives; and, $504 million for opioid prevention and treatment. The
            Budget continues to support ongoing implementation of MISSION Act requirements that provide veterans greater choice in their
            health care decisions.
         
          
          
         For 2022, the Budget requests $94.2 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 2021 and 2022, VA will provide the highest quality health care services for veterans. VA
            estimates it will treat 7.2 million patients in 2021 and 7.3 million patients in 2022. Operation Enduring Freedom, Operation
            Iraqi Freedom, and Operation New Dawn (OEF/OIF/OND) veterans are expected to be 1,160,656 in 2021 (16.1 percent of the total)
            and 1,230,705 in 2022 (17.0 percent of the total).
         
         Medical Care Collections Fund (MCCF).âVA estimates collections of nearly $3.9 billion in 2020 and $4.5 billion in 2021, representing about five percent of available
            Medical Care resources in both years. VA has the authority to collect inpatient and outpatient co-payments, medication co-payments,
            and nursing home co-payments; authority for certain income verification; authority to recover third-party insurance payments
            from veterans for nonservice-connected conditions; and authority to collect revenue from enhanced use leases. These collections
            also include those collected from the Compensated Work Therapy Program, Compensation and Living Expenses Program, and the
            Parking Program.
         
         Medical Services.âFor Medical Services, the Budget reflects the following discretionary appropriation funding: the 2020 enacted advance appropriation
            of $51.4 billion, together with a $350 million rescission included in the Further Consolidated Appropriations Act, 2020 (P.L.
            116â94); the 2021 advance appropriation of $56.2 billion, together with the annual appropriation request of $497 million;
            and the 2022 advance appropriation request of $58.9 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, and outpatient
            programs on a fee basis. Hospital and outpatient care is also provided by the private sector for certain dependents and survivors
            of veterans under the Civilian Health and Medical Programs for the Department of Veterans Affairs (CHAMPVA). In addition to
            this funding, the Budget reflects balances from mandatory funding provided in section 801 of the Veterans Choice Act (P.L.
            113â146): $47 million in unobligated balances remained available at the start of 2020.
         
            WORKLOADEstimated obligations and workload for seven categories of health care services are shown below: outpatient care, inpatient
            care, mental health care, long term services and supports, prosthetics care, dental care, and rehabilitation care. In addition,
            estimated obligations and workload are also shown for six programs: CHAMPVA and other dependent programs, readjustment counseling,
            Caregivers, pharmacy, and the Camp Lejeune Family Member.
         
          Ambulatory Care (Outpatient) Outpatient care.âObligations for 2021 are estimated to be $22,968 million in the Medical Services account and $6,149 million in the Medical
            Community Care account for this health service category, which includes funding for ambulatory care in VA hospital-based and
            community-based clinics.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Visits
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     VA
                      88,944,370
                      90,361,882
                      91,731,386
                  
                  
                     Community Care
                      29,335,871
                      31,597,370
                      32,829,352
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      118,280,241
                      121,959,252
                      124,560,738
                  
                  
                     
                        
                     
                  
               
            
         
         Inpatient care.âObligations for 2021 are estimated to be $8,403 million in the Medical Services account, and $4,381 million in the Medical
            Community Care account.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Patients Treated
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Acute Hospital, Medicine
                      341,238
                      340,010
                      338,408
                  
                  
                     Acute Hospital, Neurology
                      4,743
                      4,400
                      4,022
                  
                  
                     Acute Hospital, Surgery
                      87,914
                      84,402
                      80,818
                  
                  
                     Acute Hospital (Community Care)
                      203,125
                      215,543
                      227,882
                  
                  
                     Subacute (Intermediate)
                      1,168
                      1,017
                      859
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      638,188
                      645,372
                      651,989
                  
                  
                     
                        
                     
                  
               
            
         
         Mental health care.âObligations for 2021 are estimated to be $7,768 million in the Medical Services account and $443 million in the Medical
            Community Care account for the inpatient, residential, and outpatient care of veterans with conditions related to mental illness,
            including alcohol and drug problems. Mental health services and operations ensure the availability of a range of services,
            from treatment of a variety of common mental health conditions in primary care to more intensive interventions in specialty
            mental health programs for more severe and persisting mental health conditions. Specialty services such as evidence-based
            psychotherapies, intensive outpatient programs, residential rehabilitation treatment, and inpatient care are available to
            meet the range of veterans' needs.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Average Daily Census
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Acute Psychiatry
                      2,216
                      2,136
                      2,074
                  
                  
                     Acute Psychiatry (Community Care)
                      557
                      572
                      585
                  
                  
                     Residential Recovery Programs
                     5,631 
                      5,527
                      5,488
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      8,404
                      8,235
                      8.147
                  
                  
                     
                        
                     
                  
               
            
         
         Long term services and supports (LTSS).âObligations for 2021 are estimated to be $3,992 million in the Medical Services account and $3,259 million in the Medical
            Community Care account for the care of veteran residents in VA- and community-operated long-term care programs. VA offers
            a spectrum of geriatric and extended care services to veterans enrolled in its health care system. The spectrum of long-term
            care services includes non-institutional and institutional services. All VA medical centers provide home- and community-based
            long-term care programs. The patient-focused approach supports veterans who wish to live safely at home in their own communities
            for as long as possible.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     LTSS Facility-Based Services: Average Daily Census
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     VA Community Living Center (Nursing Home)
                      8,817
                      8,702
                      8,635
                  
                  
                     Community Nursing Home
                      10,430
                      10,913
                      11,479
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                     19,427
                      19,615
                     20,114
                  
                  
                     
                        
                     
                  
               
            
         
         
            
               
                  
                     
                        
                     
                  
                  
                     LTSS Home & Community-Based Services: Visits/Procedures 
                      2019 actual 
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Community Adult Day Health Care
                      836,161
                      771,934
                      702,613
                  
                  
                     Community Residential Care
                      96,963
                      91,285
                     86,342 
                  
                  
                     Home Hospice Care
                      578,744
                      588,091
                      595,536
                  
                  
                     Home Respite Care
                      291,772
                      284,273
                      281,473
                  
                  
                     Home Telehealth
                      856,693
                      822,441
                      794,408
                  
                  
                     Home-Based Primary Care
                      1,832,578
                      1,863,135
                      1,885,009
                  
                  
                     Homemaker/Home Health Aide Programs
                      13,278,245
                      13,953,457
                      14,504,304
                  
                  
                     Purchased Skilled Home Care
                      2,084,280
                      2,137,463
                      2,339,597
                  
                  
                     Spinal Cord Injury Home Care
                      22,225
                      22,545
                      22,910
                  
                  
                     State Adult Day Health Care
                      14,075
                      13,795
                     13,595
                  
                  
                     VA Adult Day Health Care
                      117,933
                      104,728
                      95,710
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total
                      20,009,669
                      20,653,147
                      21,220,956
                  
                  
                     
                        
                     
                  
               
            
         
         Prosthetics care.âObligations in the Medical Services account for 2021 are estimated to be $4,073 million for veterans. Prosthetic and Sensory
            Aids Service is an integrated delivery system designed to provide medically prescribed prosthetic and sensory aids, medical
            devices, assistive aids, repairs and services to eligible disabled veterans to maximize their independence and enhance their
            quality of life. This includes, but is not limited to, artificial limbs, hearing aids, and home oxygen; items that improve
            accessibility such as ramps and vehicle modifications, wheelchairs and mobility aids; and devices surgically placed in the
            veteran, such as stents.
         
         Dental care.âObligations for 2021 are estimated to be $835 million in the Medical Services account and $388 million in the Medical Community
            Care account for the treatment of veterans who require dental care. Dental care services are provided to eligible veterans
            with a "medical condition negatively impacted by poor dentition." These patients may include poorly controlled diabetic patients,
            patients with head or neck cancer, organ transplant patients, and others. Veterans with a 100-percent service-connected disability
            are eligible for comprehensive dental care as needed. In addition, homeless veterans enrolled in certain residential treatment
            programs are also eligible for dental treatment.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Procedures
                      2019 actual
                      2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     VA
                      5,026,000
                      5,257,000
                      5,486,000
                  
                  
                     Community Care
                      863,000
                      1,015,000
                      1,169,000
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      5,889,000
                      6,272,000
                      6,655,000
                  
                  
                     
                        
                     
                  
               
            
         
         Rehabilitation.âObligations for 2021 are estimated to be $827 million in the Medical Services account and for the provision of rehabilitative
            care, including Blind Rehabilitation and Spinal Cord Injury programs. These services include inpatient and outpatient blind
            and vision rehabilitation programs, adjustment to blindness counseling, patient and family education, and assistive technology.
            The mission of Spinal Cord Injury and Disorders (SCI/D) services is to promote the health, independence, quality of life and
            productivity of individuals with spinal cord injury and disorders through efficient delivery of acute rehabilitation, psychological,
            social, vocational, medical and surgical care, professional training, as well as patient and family education.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Average Daily Census
                      2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Rehabilitative Medicine
                      166
                      165
                      165
                  
                  
                     Blind Rehabilitation
                      253
                      252
                      253
                  
                  
                     Spinal Cord Injury
                      739
                      737
                      739
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      1,158
                      1,154
                      1,157
                  
                  
                     
                        
                     
                  
               
            
         
         Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) and other Dependent Programs.âObligations for 2021 are estimated to be $337 million in the Medical Services account and $1,739 million in the Medical
            Community Care account for pharmacy and medical service personnel for CHAMPVA and other dependent programs.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Unique Patients
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     CHAMPVA In-house Treatment Initiative (CITI)
                     12,116
                      11,100
                      10,000
                  
                  
                     CHAMPVA (excluding CITI)
                      395,354
                      391,316
                      413,617
                  
                  
                     Foreign Medical Program (medical only)
                      236
                      4,700
                      4,850
                  
                  
                     Foreign Compensation & Pension Exams
                      287
                      350
                      350
                  
                  
                     Spina Bifida Health Care Benefits Program
                      889
                      885
                      880
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      408,882
                      408,351
                      429,697
                  
                  
                     
                        
                     
                  
               
            
         
         Readjustment Counseling.âObligations in the Medical Services account for 2021 are estimated to $236 million. This program provides readjustment counseling
            services at VA Vet Centers. Vet Centers are community-based counseling centers that provide a wide range of social and psychological
            services to include: professional readjustment counseling to veterans who have served in a combat zone, military sexual trauma
            counseling, bereavement counseling for families who experience an active duty death, substance abuse assessments and referral,
            medical referral, Veterans Benefits Administration (VBA) benefits explanation and referral, and employment counseling. Services
            are also extended to the family members of eligible veterans for issues related to military service and the readjustment of
            those veterans.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Visits
                      2019 actual
                      2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Total
                      1,891,000
                      1,862,000
                      1,932,000
                  
                  
                     
                        
                     
                  
               
            
         
         Caregivers (Title I) Programs.âObligations in the Medical Services account for 2021 are estimated to be $1,192 million. The Caregivers and Veterans Omnibus
            Health Services Act of 2010 (P.L. 111â163), authorized VA to provide assistance and support services for Caregivers of eligible
            veterans. This program provides a wide range of services for primary caregivers to include: a monthly personal caregiver stipend,
            respite care, access to mental health services, beneficiary travel, and health care benefits through the existing CHAMPVA
            Program.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Caregiver Stipend (dollars in millions)
                     $347
                     $442
                     $871
                  
                  
                     Participants in the Program of Comprehensive Assistance for Family Caregivers
                     $22,145
                     $33,831
                     $56,666
                  
                  
                     
                        
                     
                  
               
            
         
         Pharmacy.âObligations in the Medical Services account for 2021 are estimated to be $9,250 million for pharmacy costs. VA's use of
            medication therapies is a fundamental underpinning of how VA delivers health care today. VA's primary focus is on diagnosis
            and treatment in an ambulatory environment and home environment basis with institutional care as the modality of last resort.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Number of 30-day Prescriptions (in millions)
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Total
                      296
                      300
                      304
                  
                  
                     
                        
                     
                  
               
            
         
         Camp Lejeune Family Member Program.âObligations in the Medical Community Care account for 2021 are estimated to be $3 million for the Camp Lejeune Family Member
            program. The Honoring America's Veterans and Caring for Camp Lejeune Families Act of 2012 (P.L. 112â154) extended eligibility
            for VA hospital care and medical services to certain veterans who were stationed at Camp Lejeune, North Carolina, for at least
            30 days between 1957 and 1987. Family members of such veterans who resided, or were in utero, at Camp Lejeune for at 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.âObligations in the Medical Community Care account for 2021 are estimated to be $1,639 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
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     State Home Nursing
                      30,470
                      30,427
                      30,306
                  
                  
                     State Home Domiciliary
                      4,013
                      3,901
                      3,725
                  
                  
                     Average Daily Census (ADHC)
                      52
                      74
                      88
                  
                  
                     
                        
                     
                  
               
            
         
         Public Law 113â146, Veterans Choice Act, Section 801.â The Veterans Access, Choice, and Accountability Act of 2014 (P.L. 113â146) ("Veterans Choice Act") was enacted on August
            7, 2014. The 2021 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 2021 are estimated to be $1.5 million for section 301 activities.
         
          Estimated obligations in the Medical Services account are:
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     FTE
                      25
                      25
                      0
                  
                  
                     
                        
                     
                  
               
            
         
         
            
               
                  
                     
                        
                     
                  
                  
                     Dollars in Millions
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Prior Year Recoveries
                     2
                     0
                     0
                  
                  
                     Section 301
                      23
                      23
                      2
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      25
                     23
                      2
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  20,956
                  22,452
                  23,941
               
               
                  11.3
                  Other than full-time permanent
                  445
                  476
                  508
               
               
                  11.5
                  Other personnel compensation
                  2,410
                  2,583
                  2,754
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  23,811
                  25,511
                  27,203
               
               
                  12.1
                  Civilian personnel benefits
                  7,730
                  8,368
                  9,074
               
               
                  13.0
                  Benefits for former personnel
                  9
                  9
                  9
               
               
                  21.0
                  Travel & Transportation of Persons
                  1,099
                  1,114
                  1,157
               
               
                  22.0
                  Transportation of things
                  23
                  23
                  24
               
               
                  23.2
                  Rent, Communications & Utilities
                  532
                  541
                  562
               
               
                  24.0
                  Printing and reproduction
                  10
                  11
                  11
               
               
                  25.2
                  Other contractual services
                  4,723
                  5,038
                  6,840
               
               
                  26.0
                  Supplies & Materials
                  12,196
                  12,950
                  13,729
               
               
                  31.0
                  Equipment
                  1,430
                  2,159
                  854
               
               
                  41.0
                  Grants, Subsidies & Contributions
                  654
                  657
                  680
               
               
                  42.0
                  Insurance claims and indemnities
                  9
                  9
                  9
               
               
                  44.0
                  Prior-year Recoveries
                  129
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  52,355
                  56,390
                  60,152
               
               
                  99.0
                  Reimbursable obligations
                  114
                  137
                  137
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  52,469
                  56,527
                  60,289
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  247,323
                  254,449
                  264,637
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  619
                  619
                  619
               
               
                  
                     
                  
               
            
         
      
         Medical community careFor necessary expenses for furnishing health care to individuals pursuant to chapter 17 of title 38, United States Code, at
            non-Department facilities,  $1,380,800,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1,  2020, and shall remain available until September 30, 2022; and, in addition,  $20,148,244,000, plus reimbursements, shall become available on October 1,  2021, and shall remain available until September 30,  2023.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0140â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Outpatient Care
                  3,661
                  4,006
                  6,149
               
               
                  0002
                  Dental Care
                  148
                  361
                  388
               
               
                  0003
                  Inpatient Care
                  1,925
                  3,757
                  4,381
               
               
                  0004
                  LTSS: Facility Based Services
                  912
                  1,214
                  1,300
               
               
                  0005
                  LTSS: Home & Community Based Services
                  626
                  1,786
                  1,959
               
               
                  0006
                  Mental Health Care
                  16
                  362
                  443
               
               
                  0007
                  CHAMPVA & Other Dependent Programs
                  960
                  1,684
                  1,739
               
               
                  0008
                  State Home Programs
                  1,257
                  1,515
                  1,639
               
               
                  0009
                  Camp Lejeune, Veterans Families
                  2
                  1
                  3
               
               
                  0010
                  Network Development and Maintenance
                  109
                  1,154
                  1,267
               
               
                  0011
                  PC3 Admin
                  413
                  
                  
               
               
                  0013
                  Prior Year Recoveries
                  133
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  10,162
                  15,840
                  19,268
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  491
                  142
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  131
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  623
                  142
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,000
                  3,907
                  1,381
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  486
                  446
                  784
               
               
                  1121
                  Appropriations transferred from other acct [036â0172]
                  
                  615
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  1,486
                  4,968
                  2,165
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  8,385
                  10,758
                  17,131
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â27
                  â28
                  â28
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0167]
                  â69
                  
                  
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0152]
                  â94
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  8,195
                  10,730
                  17,103
               
               
                  1900
                  Budget authority (total)
                  9,681
                  15,698
                  19,268
               
               
                  1930
                  Total budgetary resources available
                  10,304
                  15,840
                  19,268
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  142
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2,508
                  592
                  4,198
               
               
                  3010
                  New obligations, unexpired accounts
                  10,162
                  15,840
                  19,268
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  690
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â12,196
                  â12,234
                  â17,221
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â131
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â441
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  592
                  4,198
                  6,245
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2,508
                  592
                  4,198
               
               
                  3200
                  Obligated balance, end of year
                  592
                  4,198
                  6,245
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  9,681
                  15,698
                  19,268
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  9,124
                  11,772
                  14,451
               
               
                  4011
                  Outlays from discretionary balances
                  3,072
                  462
                  2,770
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  12,196
                  12,234
                  17,221
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â31
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â269
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â300
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  299
                  
                  
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  300
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  9,681
                  15,698
                  19,268
               
               
                  4080
                  Outlays, net (discretionary)
                  11,896
                  12,234
                  17,221
               
               
                  4180
                  Budget authority, net (total)
                  9,681
                  15,698
                  19,268
               
               
                  4190
                  Outlays, net (total)
                  11,896
                  12,234
                  17,221
               
               
                  
                     
                  
               
            
         
      
      
         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 2020 through 2022: the 2020 enacted advance appropriation
            of $10.8 billion, together with an additional $4.5 billion as provided by the Further Consolidated Appropriations Act, 2020
            (Public Law 116â94); the 2021 advance appropriation request of $17.1 billion and additional funding of $1.4 billion; and the
            2022 advance appropriation request of $20.1 billion. 
         
         The 2022 request for advance appropriation fulfills the Administration's commitment to provide reliable and timely resources
            to support the delivery of accessible and high-quality medical services for veterans.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0140â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  21.0
                  Travel and transportation of persons
                  11
                  
                  
               
               
                  25.2
                  Other Contractual Services
                  8,468
                  14,031
                  17,335
               
               
                  26.0
                  Supplies and materials
                  294
                  294
                  294
               
               
                  41.0
                  State Homes
                  1,256
                  1,515
                  1,639
               
               
                  44.0
                  Prior Year Recoveries
                  133
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  10,162
                  15,840
                  19,268
               
               
                  
                     
                  
               
            
         
      
         Medical support and complianceFor necessary expenses in the administration of the medical, hospital, nursing home, domiciliary, construction, supply, and
            research activities, as authorized by law; administrative expenses in support of capital policy activities; and administrative
            and legal expenses of the Department for collecting and recovering amounts owed the Department as authorized under chapter
            17 of title 38, United States Code, and the Federal Medical Care Recovery Act (42 U.S.C. 2651 et seq.),  $300,000,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1,  2020; and, in addition,  $8,403,117,000, plus reimbursements, shall become available on October 1,  2021, and shall remain available until September 30,  2022:  Provided, That, of the amount made available on October 1,  2021, under this heading,  $300,000,000 shall remain available until September 30,  2023.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0152â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  VAMCs & Other Field Activities
                  4,378
                  4,407
                  5,204
               
               
                  0002
                  VISN Headquarters
                  194
                  197
                  202
               
               
                  0003
                  VHA Central Office
                  863
                  880
                  900
               
               
                  0005
                  Office of Informatics and Information Governance
                  195
                  199
                  204
               
               
                  0008
                  Employee Education Service Center
                  82
                  83
                  85
               
               
                  0009
                  VHA Service Center
                  267
                  272
                  278
               
               
                  0013
                  Consolidated Mail Outpatient Pharmacies
                  19
                  20
                  20
               
               
                  0014
                  National Center for Patient Safety
                  7
                  7
                  7
               
               
                  0016
                  Community Care
                  897
                  1,001
                  1,023
               
               
                  0017
                  VHA Member Services
                  212
                  216
                  221
               
               
                  0019
                  Readjustment Counseling
                  8
                  8
                  8
               
               
                  0020
                  Prior Year Recoveries
                  1
                  
                  
               
               
                  0026
                  P.L. 113â146, Section 301/302 Activities
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  7,125
                  7,290
                  8,152
               
               
                  0101
                  VAMCs & Other Field Activities
                  41
                  30
                  30
               
               
                  0102
                  VISN Headquarters
                  1
                  1
                  1
               
               
                  0103
                  VHA Central Office
                  2
                  1
                  1
               
               
                  0108
                  Employee Education Service Center
                  1
                  1
                  1
               
               
                  0117
                  VHA Member Services
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total Capital Investment
                  48
                  35
                  35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0293
                  Total direct program
                  7,173
                  7,325
                  8,187
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  7,173
                  7,325
                  8,187
               
               
                  0801
                  Medical Support and Compliance (Reimbursable)
                  50
                  19
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  7,223
                  7,344
                  8,206
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  112
                  36
                  10
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  113
                  36
                  10
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  99
                  300
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced [Rescission P.L. 116â94]
                  
                  â10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  
                  89
                  300
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  7,239
                  7,239
                  7,914
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â29
                  â29
                  â30
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0140]
                  94
                  
                  
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0169]
                  5
                  
                  
               
               
                  1174
                  Advance appropriations permanently reduced
                  â211
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  7,098
                  7,210
                  7,884
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  50
                  19
                  19
               
               
                  1900
                  Budget authority (total)
                  7,148
                  7,318
                  8,203
               
               
                  1930
                  Total budgetary resources available
                  7,261
                  7,354
                  8,213
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  36
                  10
                  7
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,133
                  1,277
                  1,411
               
               
                  3010
                  New obligations, unexpired accounts
                  7,223
                  7,344
                  8,206
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  79
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â7,015
                  â7,210
                  â8,023
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â142
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,277
                  1,411
                  1,594
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â1
                  â1
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,131
                  1,276
                  1,410
               
               
                  3200
                  Obligated balance, end of year
                  1,276
                  1,410
                  1,593
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  7,148
                  7,318
                  8,203
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  6,016
                  6,496
                  7,272
               
               
                  4011
                  Outlays from discretionary balances
                  997
                  714
                  751
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  7,013
                  7,210
                  8,023
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â65
                  â19
                  â19
               
               
                  4033
                  Non-Federal sources
                  â11
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â76
                  â19
                  â19
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  26
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  26
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  7,098
                  7,299
                  8,184
               
               
                  4080
                  Outlays, net (discretionary)
                  6,937
                  7,191
                  8,004
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  2
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  7,098
                  7,299
                  8,184
               
               
                  4190
                  Outlays, net (total)
                  6,939
                  7,191
                  8,004
               
               
                  
                     
                  
               
            
         
      
      
         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 2020 through
            2022: the 2020 enacted advance appropriation of $7.2 billion, together with an annual appropriation of $98.8 million and a
            $10 million rescission of funds included in the Further Consolidated Appropriations Act, 2020 (Public Law 116â96); the 2021
            advance appropriation request of $7.9 billion and additional funding of $300 million; and the 2022 advance appropriation request
            of $8.4 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 (Public Law 113â146): $14.4 million in unobligated balances
            remained available at the start of 2020.
         
         The 2022 advance appropriations request continues the Administration's commitment to provide reliable and timely resources
            to support the delivery of accessible and high-quality medical services for veterans.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0152â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  3,483
                  3,812
                  4,090
               
               
                  11.1
                  Full-time permanent - Choice Act, P.L. 113â146, Sec. 801
                  2
                  
                  
               
               
                  11.3
                  Other than full-time permanent
                  75
                  83
                  89
               
               
                  11.5
                  Other personnel compensation
                  404
                  439
                  471
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  3,964
                  4,334
                  4,650
               
               
                  12.1
                  Civilian personnel benefits
                  1,391
                  1,516
                  1,635
               
               
                  13.0
                  Benefits for former personnel
                  2
                  2
                  2
               
               
                  21.0
                  Travel & Transportation of Persons
                  69
                  76
                  78
               
               
                  22.0
                  Transportation of things
                  13
                  14
                  14
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  100
                  97
                  100
               
               
                  24.0
                  Printing and reproduction
                  29
                  30
                  30
               
               
                  25.2
                  Other contractual services
                  1,445
                  1,107
                  1,526
               
               
                  26.0
                  Medical supplies and materials
                  102
                  104
                  106
               
               
                  31.0
                  Equipment
                  48
                  35
                  36
               
               
                  42.0
                  Insurance claims and indemnities
                  10
                  10
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  7,173
                  7,325
                  8,187
               
               
                  99.0
                  Reimbursable obligations
                  50
                  19
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  7,223
                  7,344
                  8,206
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0152â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  54,150
                  56,495
                  59,861
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  367
                  367
                  367
               
               
                  
                     
                  
               
            
         
      
         DOD-VA Health Care Sharing Incentive FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0165â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  DOD-VA health care sharing incentive fund
                  13
                  13
                  16
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  62
                  79
                  80
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1121
                  Appropriations transferred from other acct [097â0130]
                  15
                  15
                  15
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â16
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  15
                  â1
                  15
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  15
                  15
                  15
               
               
                  1900
                  Budget authority (total)
                  30
                  14
                  30
               
               
                  1930
                  Total budgetary resources available
                  92
                  93
                  110
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  79
                  80
                  94
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  23
                  23
                  6
               
               
                  3010
                  New obligations, unexpired accounts
                  13
                  13
                  16
               
               
                  3020
                  Outlays (gross)
                  â13
                  â30
                  â22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  23
                  6
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  23
                  23
                  6
               
               
                  3200
                  Obligated balance, end of year
                  23
                  6
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  30
                  14
                  30
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  13
                  30
                  22
               
               
                  4180
                  Budget authority, net (total)
                  30
                  14
                  30
               
               
                  4190
                  Outlays, net (total)
                  13
                  30
                  22
               
               
                  
                     
                  
               
            
         
      
      
         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 107â314, established the fund and requires the Departments to establish
            a joint incentive program. In 2021, each Secretary shall contribute a minimum of $15 million to the fund after the appropriation
            is enacted.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0165â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  11
                  11
                  14
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  13
                  13
                  16
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0165â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  7
                  22
                  22
               
               
                  
                     
                  
               
            
         
      
         Medical facilitiesFor necessary expenses for the maintenance and operation of hospitals, nursing homes, domiciliary facilities, and other necessary
            facilities of the Veterans Health Administration; for administrative expenses in support of planning, design, project management,
            real property acquisition and disposition, construction, and renovation of any facility under the jurisdiction or for the
            use of the Department; for oversight, engineering, and architectural activities not charged to project costs; for repairing,
            altering, improving, or providing facilities in the several hospitals and homes under the jurisdiction of the Department,
            not otherwise provided for, either by contract or by the hire of temporary employees and purchase of materials; for leases
            of facilities; and for laundry services; $150,000,000, which shall be in addition to funds previously appropriated under this heading that became available on October
               1, 2020; and, in addition,  $6,734,680,000, plus reimbursements, shall become available on October 1,  2021, and shall remain available until September 30,  2022:  Provided, That, of the amount made available on October 1,  2021, under this heading,  $500,000,000 shall remain available until September 30,  2023.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0162â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Engineering & Environmental Management Services
                  625
                  708
                  724
               
               
                  0003
                  Engineering Service
                  896
                  1,016
                  930
               
               
                  0004
                  Grounds Maintenance & Fire Protection
                  105
                  119
                  122
               
               
                  0005
                  Leases
                  761
                  992
                  845
               
               
                  0007
                  Non-Recurring Maintenance
                  26
                  
                  
               
               
                  0008
                  Operating Equipment Maintenance & Repair
                  236
                  267
                  273
               
               
                  0009
                  Other Facilities Operation Support
                  35
                  40
                  41
               
               
                  0011
                  Plant Operation
                  806
                  914
                  879
               
               
                  0012
                  Recurring Maintenance & Repair
                  551
                  625
                  639
               
               
                  0013
                  Textile Care Processing & Management
                  168
                  191
                  195
               
               
                  0014
                  Transportation
                  202
                  229
                  234
               
               
                  0023
                  Prior-Year Recoveries
                  75
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  4,486
                  5,101
                  4,882
               
               
                  0102
                  Engineering & Environmental Management Services
                  54
                  28
                  57
               
               
                  0103
                  Engineering Service
                  10
                  5
                  5
               
               
                  0104
                  Grounds Maintenance & Fire Protection
                  3
                  2
                  2
               
               
                  0105
                  Leases
                  272
                  245
                  209
               
               
                  0106
                  Non-Recurring Maintenance
                  1,727
                  1,564
                  1,859
               
               
                  0107
                  Operating Equipment Maintenance & Repair
                  14
                  7
                  7
               
               
                  0108
                  Other Facilities Operation Support
                  2
                  1
                  1
               
               
                  0109
                  Plant Operation
                  18
                  9
                  9
               
               
                  0110
                  Recurring Maintenance & Repair
                  32
                  17
                  17
               
               
                  0111
                  Textile Care Processing & Management
                  19
                  10
                  10
               
               
                  0122
                  Transportation
                  4
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total capital investment
                  2,155
                  1,890
                  2,178
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  6,641
                  6,991
                  7,060
               
               
                  0801
                  Medical Facilities (Reimbursable)
                  19
                  18
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  6,660
                  7,009
                  7,078
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,078
                  1,403
                  515
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  75
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,153
                  1,403
                  515
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  893
                  
                  150
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  5,914
                  6,142
                  6,433
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â38
                  â39
                  â40
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  125
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  6,001
                  6,103
                  6,393
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  18
                  18
                  20
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  19
                  18
                  20
               
               
                  1900
                  Budget authority (total)
                  6,913
                  6,121
                  6,563
               
               
                  1930
                  Total budgetary resources available
                  8,066
                  7,524
                  7,078
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â3
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,403
                  515
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  3,632
                  4,121
                  4,259
               
               
                  3010
                  New obligations, unexpired accounts
                  6,660
                  7,009
                  7,078
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  198
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â6,121
                  â6,871
                  â6,954
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â75
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â173
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4,121
                  4,259
                  4,383
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  3,630
                  4,120
                  4,258
               
               
                  3200
                  Obligated balance, end of year
                  4,120
                  4,258
                  4,382
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  6,913
                  6,121
                  6,563
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,836
                  4,753
                  5,042
               
               
                  4011
                  Outlays from discretionary balances
                  2,200
                  2,055
                  1,877
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  6,036
                  6,808
                  6,919
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â42
                  â10
                  â10
               
               
                  4033
                  Non-Federal sources
                  â34
                  â8
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â76
                  â18
                  â20
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  58
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  57
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  6,894
                  6,103
                  6,543
               
               
                  4080
                  Outlays, net (discretionary)
                  5,960
                  6,790
                  6,899
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  85
                  63
                  35
               
               
                  4180
                  Budget authority, net (total)
                  6,894
                  6,103
                  6,543
               
               
                  4190
                  Outlays, net (total)
                  6,045
                  6,853
                  6,934
               
               
                  
                     
                  
               
            
         
      
      
         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 2020 through 2022: the
            2020 advance appropriation of $6.1 billion; the 2021 advance appropriation of $6.4 billion and annual appropriation request
            of $150 million; and the 2022 advance appropriation request of $6.7 billion. In addition to this funding, the Budget reflects
            balances from mandatory funding provided in section 801 of the Veterans Access, Choice, and Accountability Act of 2014 (P.L.
            113â146): $26 million in unobligated balances remained available at the start of 2020.
         
         The 2022 advance appropriation request fulfills the Administration's commitment to provide reliable and timely resources to
            support the delivery of accessible and high-quality medical services for veterans.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0162â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,240
                  1,317
                  1,374
               
               
                  11.3
                  Other than full-time permanent
                  26
                  28
                  29
               
               
                  11.5
                  Other personnel compensation
                  143
                  152
                  158
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,409
                  1,497
                  1,561
               
               
                  12.1
                  Civilian personnel benefits
                  497
                  531
                  563
               
               
                  13.0
                  Benefits for former personnel
                  1
                  1
                  1
               
               
                  21.0
                  Travel & Transportation of Persons
                  45
                  51
                  51
               
               
                  22.0
                  Transportation of things
                  16
                  18
                  18
               
               
                  23.2
                  Rent, Communications & Utilities
                  1,276
                  1,621
                  1,411
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  1
               
               
                  25.2
                  Other Contractual Services
                  805
                  989
                  884
               
               
                  26.0
                  Supplies & Materials
                  357
                  387
                  387
               
               
                  31.0
                  Equipment
                  98
                  81
                  110
               
               
                  32.0
                  Lands & Structures
                  2,056
                  1,809
                  2,068
               
               
                  42.0
                  Insurance claims and indemnities
                  5
                  5
                  5
               
               
                  44.0
                  Prior Year Recoveries
                  75
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  6,641
                  6,991
                  7,060
               
               
                  99.0
                  Reimbursable obligations
                  19
                  18
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  6,660
                  7,009
                  7,078
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0162â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  25,047
                  25,922
                  26,709
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  88
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Medical and prosthetic researchFor necessary expenses in carrying out programs of medical and prosthetic research and development as authorized by chapter
            73 of title 38, United States Code,  $787,000,000, plus reimbursements,  to remain available until September 30,  2022:  Provided, That the Secretary of Veterans Affairs shall ensure that sufficient amounts appropriated under this heading are available
            for prosthetic research specifically for female veterans, and for toxic exposure research.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0161â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Bio-medical laboratory science research
                  345
                  363
                  356
               
               
                  0002
                  Rehabilitation research
                  110
                  115
                  113
               
               
                  0003
                  Health services research
                  110
                  116
                  113
               
               
                  0004
                  Clinical science research
                  219
                  231
                  227
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  784
                  825
                  809
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  784
                  825
                  809
               
               
                  0801
                  Medical and Prosthetic Research (Reimbursable)
                  35
                  55
                  55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  819
                  880
                  864
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  146
                  179
                  104
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  37
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  184
                  179
                  104
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  779
                  800
                  787
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â50
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  779
                  750
                  787
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  35
                  55
                  55
               
               
                  1900
                  Budget authority (total)
                  814
                  805
                  842
               
               
                  1930
                  Total budgetary resources available
                  998
                  984
                  946
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  179
                  104
                  82
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  305
                  357
                  425
               
               
                  3010
                  New obligations, unexpired accounts
                  819
                  880
                  864
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  3
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â723
                  â812
                  â834
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â37
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  357
                  425
                  455
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â1
                  â1
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  303
                  356
                  424
               
               
                  3200
                  Obligated balance, end of year
                  356
                  424
                  454
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  814
                  805
                  842
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  349
                  571
                  598
               
               
                  4011
                  Outlays from discretionary balances
                  374
                  241
                  236
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  723
                  812
                  834
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â22
                  â39
                  â39
               
               
                  4033
                  Non-Federal sources
                  â16
                  â16
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â38
                  â55
                  â55
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  779
                  750
                  787
               
               
                  4080
                  Outlays, net (discretionary)
                  685
                  757
                  779
               
               
                  4180
                  Budget authority, net (total)
                  779
                  750
                  787
               
               
                  4190
                  Outlays, net (total)
                  685
                  757
                  779
               
               
                  
                     
                  
               
            
         
      
      
         For 2021, the total budgetary resources of over $2 billion is comprised of $787 million in direct appropriations, $669 million
            in medical care support such as physicians' pay, utilities and other overhead, $540 million in Federal grants and other non-Federal
            resources, and $55 million in reimbursements. The Department of Veterans Affairs' (VA) research program will support 3,275
            full time equivalents through direct appropriations and reimbursable resources. These combined resources will support approximately
            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 2021, VA will continue to invest in several cross-cutting clinical priorities, including suicide prevention,
            opioid safety and pain management, post-traumatic stress disorder (PTSD), traumatic brain injury (TBI), mental health, and
            Gulf War Illness. VA research has led the way in developing effective treatments, behavioral interventions, and devices in
            clinical trials. These investments support VA's strong track record of facilitating the implementation of research findings
            directly into clinical practice.
         
         SUMMARY OF PROGRAM RESOURCES [in millions of dollars]
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Medical and prosthetic research appropriation 
                      779
                      800
                      787
                  
                  
                     Medical Care Support
                      618
                      648
                      669
                  
                  
                      Other Federal and Non-Federal Resources
                      528
                     540
                      540
                  
                  
                     Reimbursements
                      35
                      55
                      55
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total Program Resources
                      1,961
                      2,042
                      2,051
                  
                  
                     
                        
                     
                  
               
            
         
         
            
               
                  
                     
                        
                     
                  
                  
                      FTE
                      2019 a
                      2020 e.
                      2021 e.
                  
                  
                     
                        
                     
                  
                  
                     
                     3,248
                     3,275
                     3,275
                  
                  
                     
                        
                     
                  
               
            
         
          The Further Consolidated Appropriations Act, 2020 (P.L. 116â94) rescinded $50 million in prior year unobligated balances.
            Medical Care Support includes funding from the Medical Services, Medical Support and Compliance, and Medical Facilities appropriations
            to support research. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0161â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  250
                  264
                  264
               
               
                  11.3
                  Other than full-time permanent
                  3
                  3
                  3
               
               
                  11.5
                  Other personnel compensation
                  5
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  258
                  272
                  272
               
               
                  12.1
                  Civilian personnel benefits
                  95
                  100
                  98
               
               
                  21.0
                  Employee travel
                  6
                  6
                  6
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  317
                  334
                  327
               
               
                  26.0
                  Supplies and materials
                  45
                  47
                  46
               
               
                  31.0
                  Equipment
                  62
                  65
                  59
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  784
                  825
                  809
               
               
                  99.0
                  Reimbursable obligations
                  35
                  55
                  55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  819
                  880
                  864
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0161â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  3,110
                  3,137
                  3,137
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  138
                  138
                  138
               
               
                  
                     
                  
               
            
         
      
         Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0169â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Joint DOD-VA Medical Facility Demonstration Fund (Direct)
                  433
                  459
                  466
               
               
                  0801
                  Joint DOD-VA Medical Facility Demonstration Fund (Reimbursable)
                  11
                  17
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  444
                  476
                  483
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  11
                  10
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1121
                  Appropriations transferred from other acct [036â0167]
                  8
                  8
                  8
               
               
                  1121
                  Appropriations transferred from other acct [097â0130]
                  113
                  127
                  137
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  17
                  17
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  138
                  152
                  163
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0152]
                  â5
                  
                  
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  205
                  210
                  216
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0140]
                  27
                  28
                  28
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0152]
                  29
                  29
                  30
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0162]
                  38
                  39
                  40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  294
                  306
                  314
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  11
                  11
                  13
               
               
                  1900
                  Budget authority (total)
                  443
                  469
                  490
               
               
                  1930
                  Total budgetary resources available
                  454
                  479
                  493
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  10
                  3
                  10
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  83
                  73
                  90
               
               
                  3010
                  New obligations, unexpired accounts
                  444
                  476
                  483
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  17
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â462
                  â459
                  â493
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  73
                  90
                  80
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  83
                  73
                  90
               
               
                  3200
                  Obligated balance, end of year
                  73
                  90
                  80
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  443
                  469
                  490
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  381
                  422
                  442
               
               
                  4011
                  Outlays from discretionary balances
                  81
                  37
                  51
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  462
                  459
                  493
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â12
                  â11
                  â12
               
               
                  4033
                  Non-Federal sources
                  â10
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â22
                  â11
                  â13
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  11
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  432
                  458
                  477
               
               
                  4080
                  Outlays, net (discretionary)
                  440
                  448
                  480
               
               
                  4180
                  Budget authority, net (total)
                  432
                  458
                  477
               
               
                  4190
                  Outlays, net (total)
                  440
                  448
                  480
               
               
                  
                     
                  
               
            
         
      
      
         The Department of Veterans Affairs (VA) and the Department of Defense (DOD) will each contribute funding to the Joint Department
            of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 111â84,
            the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
            James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 2020 and 2021, VA expects to transfer
            funds from the Medical Services, Medical Community Care, Medical Support and Compliance, Medical Facilities, and Information
            Technology Systems accounts, while DOD expects to transfer funds from the Defense Health Program account.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0169â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  186
                  197
                  200
               
               
                  12.1
                  Civilian personnel benefits
                  60
                  64
                  65
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  10
                  11
                  11
               
               
                  25.1
                  Advisory and assistance services
                  86
                  91
                  93
               
               
                  26.0
                  Supplies and materials
                  70
                  74
                  75
               
               
                  31.0
                  Equipment
                  2
                  2
                  2
               
               
                  32.0
                  Land and structures
                  19
                  20
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  433
                  459
                  466
               
               
                  99.0
                  Reimbursable obligations
                  11
                  17
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  444
                  476
                  483
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0169â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  2,108
                  2,172
                  2,172
               
               
                  
                     
                  
               
            
         
      
         Medical Care Collections FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â5287â0â2â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1101
                  Appropriation (special or trust)
                  3,915
                  3,912
                  4,527
               
               
                  1120
                  Appropriations transferred to other accts [036â0160]
                  â3,412
                  â3,449
                  â3,725
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â17
                  â17
                  â18
               
               
                  1120
                  Appropriations transferred to other acct [036â0140]
                  â486
                  â446
                  â784
               
               
                  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 2019, over
            $3.9 billion was collected in the MCCF account and transferred to Medical Services, Medical Community Care, and the Joint
            Demonstration Fund to provide healthcare to our veterans. These collections consist of co-payments from veterans for inpatient,
            outpatient, and nursing home care, and prescribed medications; third-party insurance payments from veterans for nonservice-connected
            conditions; and collections from enhanced-use leases, the Compensated Work Therapy Program, Compensation and Living Expensed
            Program, and the Parking Program.
         
      
         Canteen Service Revolving FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Reimbursable operating expenses
                  335
                  475
                  475
               
               
                  0802
                  Reimbursable direct operations
                  32
                  45
                  45
               
               
                  0810
                  Reimbursable capital investment: Sales program: Purchase of equipment and leasehold
                  12
                  17
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  379
                  537
                  537
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  15
                  17
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  8
                  17
                  19
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  386
                  537
                  537
               
               
                  1930
                  Total budgetary resources available
                  394
                  554
                  556
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  15
                  17
                  19
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  51
                  19
                  10
               
               
                  3010
                  New obligations, unexpired accounts
                  379
                  537
                  537
               
               
                  3020
                  Outlays (gross)
                  â408
                  â544
                  â534
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  19
                  10
                  11
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  49
                  17
                  8
               
               
                  3200
                  Obligated balance, end of year
                  17
                  8
                  9
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  386
                  537
                  537
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  352
                  525
                  525
               
               
                  4101
                  Outlays from mandatory balances
                  56
                  19
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  408
                  544
                  534
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â386
                  â537
                  â537
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  22
                  7
                  â3
               
               
                  
                     
                  
               
            
         
      
      
         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. Operations will be financed
            from current revenues.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  125
                  177
                  177
               
               
                  11.3
                  Other than full-time permanent
                  7
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  132
                  188
                  188
               
               
                  12.1
                  Civilian personnel benefits
                  27
                  38
                  38
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  5
                  5
               
               
                  22.0
                  Transportation of things
                  1
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  5
                  5
               
               
                  26.0
                  Supplies and materials
                  203
                  285
                  285
               
               
                  31.0
                  Equipment
                  12
                  16
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  379
                  537
                  537
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  3,285
                  3,285
                  3,285
               
               
                  
                     
                  
               
            
         
      
         Veterans Choice FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0172â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Veterans Choice Fund - Administrative
                  224
                  176
                  20
               
               
                  0002
                  Veterans Choice Fund - Program
                  1,473
                  227
                  180
               
               
                  0004
                  Emergency Non-VA Care
                  2
                  
                  
               
               
                  0006
                  MCC (0140) Expenditure Transfers
                  400
                  413
                  899
               
               
                  0013
                  Prior Year Recoveries
                  1,191
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  3,290
                  816
                  1,099
               
               
                  0109
                  Capital Investment
                  14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  3,304
                  816
                  1,099
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4,644
                  2,531
                  1,100
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1,191
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  5,835
                  2,531
                  1,100
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1220
                  Appropriations transferred to other acct [036â0140]
                  
                  â615
                  
               
               
                  1930
                  Total budgetary resources available
                  5,835
                  1,916
                  1,100
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2,531
                  1,100
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2,180
                  387
                  532
               
               
                  3010
                  New obligations, unexpired accounts
                  3,304
                  816
                  1,099
               
               
                  3020
                  Outlays (gross)
                  â3,906
                  â671
                  â849
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1,191
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  387
                  532
                  782
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2,180
                  387
                  532
               
               
                  3200
                  Obligated balance, end of year
                  387
                  532
                  782
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  â615
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  â615
                  
               
               
                  4101
                  Outlays from mandatory balances
                  3,906
                  1,286
                  849
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  3,906
                  671
                  849
               
               
                  4180
                  Budget authority, net (total)
                  
                  â615
                  
               
               
                  4190
                  Outlays, net (total)
                  3,906
                  671
                  849
               
               
                  
                     
                  
               
            
         
      
      
         The Veterans Access, Choice, and Accountability Act of 2014 ("Veterans Choice Act"), Public Law 113â146, provided $10 billion
            in mandatory funding through 2017 to establish a temporary program ("Veterans Choice Program") improving veterans' access
            to health care by allowing eligible veterans who meet certain wait time or distance standards to use eligible health care
            providers outside the 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 114â41, the Surface Transportation and Veterans Health Care Choice Improvement Act
            of 2015, which gave VA temporary authority to use Veterans Choice Fund dollars on other programs. This authority ended on
            October 1, 2015 and did not extend into 2016.
         
         Public Law 115â26 amended the Veterans Choice Act to eliminate the August 7, 2017 sunset date for the Veterans Choice Program,
            thus allowing the program to operate until all of the money in the Veterans Choice Fund is expended.
         
         Public Law 115â46, the VA Choice and Quality Employment Act of 2017, provided $2.1 billion in mandatory funding for the Veterans
            Choice Fund, to remain available until expended. In 2018, Public Law 115â96 provided $2.1 billion more in mandatory funding,
            to remain available until expended; and Public Law 115â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. The Further Consolidated Appropriations
            Act, 2020 (Public Law 116â94) transferred $615 million from the FY 2020 start of year unobligated balances in the Veterans
            Choice Fund account to the Medical Community Care account.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0172â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  21.0
                  Travel and transportation of persons
                  10
                  
                  
               
               
                  25.2
                  Other contract services
                  2,006
                  748
                  1,051
               
               
                  26.0
                  Supplies and materials
                  83
                  68
                  48
               
               
                  31.0
                  Equipment
                  14
                  
                  
               
               
                  44.0
                  Prior-year Recoveries
                  1,191
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  3,304
                  816
                  1,099
               
               
                  
                     
                  
               
            
         
      
      Trust Funds
         General Post Fund, National HomesSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  General Post Fund, National Homes, Deposits
                  25
                  27
                  28
               
               
                  1140
                  General Post Fund, National Homes, Interest on Investments
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  27
                  28
                  29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  27
                  28
                  29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  27
                  28
                  29
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  General Post Fund, National Homes
                  â27
                  â28
                  â29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Religious, recreational, and entertainment activities
                  18
                  23
                  24
               
               
                  0003
                  Therapeutic residence maintenance
                  3
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  21
                  24
                  25
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  112
                  119
                  126
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  113
                  122
                  129
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  27
                  28
                  29
               
               
                  1930
                  Total budgetary resources available
                  140
                  150
                  158
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  119
                  126
                  133
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2
                  2
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  21
                  24
                  25
               
               
                  3020
                  Outlays (gross)
                  â20
                  â22
                  â23
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  1
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2
                  2
                  1
               
               
                  3200
                  Obligated balance, end of year
                  2
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  27
                  28
                  29
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  22
                  23
               
               
                  4101
                  Outlays from mandatory balances
                  20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  20
                  22
                  23
               
               
                  4180
                  Budget authority, net (total)
                  27
                  28
                  29
               
               
                  4190
                  Outlays, net (total)
                  20
                  22
                  23
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  90
                  119
                  91
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  119
                  91
                  91
               
               
                  
                     
                  
               
            
         
      
      
         This fund consists of gifts, bequests, and proceeds from the sale of property left in the care of the facilities by former
            beneficiaries; patients' fund balances; and proceeds from the sale of effects of beneficiaries who die leaving no heirs or
            without having otherwise disposed of their estate. Such funds are used to promote the comfort and welfare of veterans at hospitals,
            nursing homes, and domiciliaries where no general appropriation is available. Public Law 102â54 authorizes compensation work
            therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund (38 U.S.C. chapters
            83 and 85).
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  5
                  6
                  6
               
               
                  26.0
                  Supplies and materials
                  13
                  15
                  16
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  21
                  24
                  25
               
               
                  
                     
                  
               
            
         
      
         Benefits ProgramsFederal Funds
         Compensation and pensions
         (including transfer of funds)For the payment of compensation benefits to or on behalf of veterans and a pilot program for disability examinations as authorized
            by section 107 and chapters 11, 13, 18, 51, 53, 55, and 61 of title 38, United States Code; pension benefits to or on behalf
            of veterans as authorized by chapters 15, 51, 53, 55, and 61 of title 38, United States Code; and burial benefits, the Reinstated
            Entitlement Program for Survivors, emergency and other officers' retirement pay, adjusted-service credits and certificates,
            payment of premiums due on commercial life insurance policies guaranteed under the provisions of title IV of the Servicemembers
            Civil Relief Act (50 U.S.C. App. 541 et seq.) and for other benefits as authorized by sections 107, 1312, 1977, and 2106,
            and chapters 23, 51, 53, 55, and 61 of title 38, United States Code,  $2,813,922,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1,  2020; and,   $130,227,650,000 shall become available on October 1,  2021: Provided, That not to exceed  $20,115,000 of the amount made available for fiscal year  2022 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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0102â0â1â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Veterans
                  87,647
                  96,501
                  105,219
               
               
                  0102
                  Survivors
                  7,283
                  8,496
                  8,094
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Compensation sub-total
                  94,930
                  104,997
                  113,313
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0200
                  Other compensation expenses
                  94,930
                  104,997
                  113,313
               
               
                  0201
                  Chapter 18
                  21
                  24
                  24
               
               
                  0202
                  Clothing allowance
                  131
                  138
                  146
               
               
                  0203
                  Misc assistance (EAJ, SAFD)
                  28
                  33
                  38
               
               
                  0204
                  Medical exam pilot program
                  1,232
                  1,790
                  2,233
               
               
                  0205
                  OBRA payment to VBA and IT
                  2
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Total other compensation expenses
                  1,414
                  1,992
                  2,448
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0293
                  Total compensation
                  96,344
                  106,989
                  115,761
               
               
                  0302
                  Veterans
                  3,187
                  3,207
                  3,280
               
               
                  0303
                  Survivors
                  1,717
                  1,627
                  1,654
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0391
                  Pensions sub total
                  4,904
                  4,834
                  4,934
               
               
                  0401
                  Reimbursements to GOE, IT and VHA
                  6
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0492
                  Total pensions
                  4,910
                  4,845
                  4,945
               
               
                  0502
                  Burial allowance
                  18
                  58
                  61
               
               
                  0503
                  Burial plots
                  27
                  23
                  23
               
               
                  0504
                  Service-connected deaths
                  67
                  109
                  115
               
               
                  0505
                  Burial flags
                  18
                  26
                  27
               
               
                  0506
                  Headstones and markers
                  95
                  90
                  91
               
               
                  0508
                  Graveliners
                  4
                  4
                  4
               
               
                  0509
                  Pre-Place Crypts
                  32
                  33
                  34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0591
                  Total burial program
                  261
                  343
                  355
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  101,515
                  112,177
                  121,061
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2,098
                  1,720
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  27
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  348
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2,473
                  1,720
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,994
                  1,440
                  2,814
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  95,768
                  109,017
                  118,247
               
               
                  1273
                  Advance appropriations transferred from other accounts
                  2,000
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1280
                  Advanced appropriation, mandatory (total)
                  97,768
                  109,017
                  118,247
               
               
                  1900
                  Budget authority (total)
                  100,762
                  110,457
                  121,061
               
               
                  1930
                  Total budgetary resources available
                  103,235
                  112,177
                  121,061
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,720
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  7,446
                  8,135
                  9,020
               
               
                  3010
                  New obligations, unexpired accounts
                  101,515
                  112,177
                  121,061
               
               
                  3020
                  Outlays (gross)
                  â100,799
                  â111,292
                  â120,105
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â27
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  8,135
                  9,020
                  9,976
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  7,446
                  8,135
                  9,020
               
               
                  3200
                  Obligated balance, end of year
                  8,135
                  9,020
                  9,976
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  100,762
                  110,457
                  121,061
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  91,254
                  101,436
                  111,083
               
               
                  4101
                  Outlays from mandatory balances
                  9,545
                  9,856
                  9,022
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  100,799
                  111,292
                  120,105
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â348
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  348
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  100,762
                  110,457
                  121,061
               
               
                  4170
                  Outlays, net (mandatory)
                  100,451
                  111,292
                  120,105
               
               
                  4180
                  Budget authority, net (total)
                  100,762
                  110,457
                  121,061
               
               
                  4190
                  Outlays, net (total)
                  100,451
                  111,292
                  120,105
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  100,762
                  110,457
                  121,061
               
               
                  
                  Outlays
                  100,451
                  111,292
                  120,105
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Outlays
                  
                  
                  â789
               
               
                  Total:
               
               
                  
                  Budget Authority
                  100,762
                  110,457
                  121,061
               
               
                  
                  Outlays
                  100,451
                  111,292
                  119,316
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOAD
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Compensation Completed Claims:
                     
                     
                     
                  
                  
                     Rating
                     1,322,139
                     1,360,290
                     1,420,084
                  
                  
                     Other Claims
                     2,709,114
                     2,715,030
                     2,766,002
                  
                  
                     Pension Completed Claims:
                     
                     
                     
                  
                  
                     Rating
                     122,073
                     126,027
                     131,610
                  
                  
                     Other Non-Rating Claims
                     304,790
                     376,487
                     376,493
                  
                  
                     
                        
                     
                  
               
            
         
         For 2022, the Budget requests $130,227,650,000 in advance appropriations for Compensation and Pensions. This request satisfies
            the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113â235) and prevents our
            Nation's veterans from being adversely affected by budget delays.
         
         This appropriation provides for the payment of compensation, pension, and burial benefits to veterans and survivors.
         Compensation is paid to veterans for disabilities incurred in or aggravated during active military service. Dependency and
            Indemnity Compensation is paid to survivors of servicepersons or veterans whose death occurred while on active duty or as
            a result of service-connected disabilities. Compensation and vocational rehabilitation is provided to the children of Vietnam
            veterans who were born with certain birth defects. The Secretary may pay a clothing allowance to each veteran who uses a prescribed
            medication for a service-connected skin condition or wears a prosthetic or orthopedic appliance (including a wheelchair) which,
            in the judgment of the Secretary, tends to damage or tear the clothing of such veteran.
         
         Miscellaneous benefits provided for are:
         (a) payments for claims made pursuant to the provision of the World War Adjusted Compensation Act of 1924, as amended;
         (b) a special allowance (38 U.S.C. 1312) to dependents of certain veterans who died after December 31, 1956, but who were
            not fully and currently insured under the Social Security Act; and
         
         (c) payments authorized by the Equal Access to Justice Act.
         The appropriation also provides for a program to allow the Department of Veterans Affairs (VA) to perform income matches for
            certain compensation recipients.
         
         In accordance with Public Law 97â377, the Reinstated Entitlement Program for Survivors (REPS) program restores Social Security
            benefits to certain surviving spouses or children of veterans who died of service-connected causes.
         
         Legislation is proposed to provide a cost-of-living adjustment comparable to the annual Social Security increase to recipients
            of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
            made on January 1, 2021, is expected to be 2.4 percent.
         
         AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Veterans:
                     
                     
                     
                  
                  
                     Cases
                     4,852,077
                     5,089,328
                     5,267,797
                  
                  
                     Average payment per case, per year
                     $18,064
                     $18,961
                     $19,974
                  
                  
                     Total obligations (in millions)
                     $87,647
                     $96,501
                     $105,219
                  
                  
                     Survivors:
                     
                     
                     
                  
                  
                     Cases
                     429,585
                     443,288
                     456,463
                  
                  
                     Average payment per case, per year
                     $16,953
                     $19,166
                     $17,731
                  
                  
                     Total obligations (in millions)
                     $7,283
                     $8,496
                     $8,094
                  
                  
                     Chapter 18:
                     
                     
                     
                  
                  
                     Children
                     1,134
                     1,284
                     1,266
                  
                  
                     Average payment per case, per year
                     $18,530
                     $18,895
                     $19,346
                  
                  
                     Total obligations (in millions)
                     $21
                     $24
                     $24
                  
                  
                     Clothing allowance:
                     
                     
                     
                  
                  
                     Number of veterans
                     160,774
                     166,331
                     172,116
                  
                  
                     Average payment per case, per year
                     $814
                     $827
                     $847
                  
                  
                     Total obligations (in millions)
                     $131
                     $138
                     $146
                  
                  
                     Special Allowance for Dependents:
                     
                     
                     
                  
                  
                     Cases
                     18
                     16
                     15
                  
                  
                     Average benefit
                     $4,457
                     $4,529
                     $4,638
                  
                  
                     Total obligations (in millions)
                     $0
                     $0
                     $0
                  
                  
                     Equal Access to Justice Act:
                     
                     
                     
                  
                  
                     Cases
                     5,334
                     6,159
                     6,984
                  
                  
                     Average benefit
                     $5,231
                     $5,314
                     $5,442
                  
                  
                     Total Obligations (in millions)
                     $28
                     $33
                     $38
                  
                  
                     REPS:
                     
                     
                     
                  
                  
                     Cases
                     7
                     5
                     4
                  
                  
                     Average benefit
                     $17,382
                     $17,868
                     $18,476
                  
                  
                     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, 2021, is expected to be 2.4 percent.
         
         AVERAGE NUMBER OF PENSION CASES AND PAYMENTS
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Veterans:
                     
                     
                     
                  
                  
                     Cases
                     248,484
                     237,424
                     231,183
                  
                  
                     Average payment per case, per year
                     $12,828
                     $13,508
                     $14,186
                  
                  
                     Total obligations (in millions)
                     $3,187
                     $3,207
                     $3,280
                  
                  
                     Survivors:
                     
                     
                     
                  
                  
                     Cases
                     185,379
                     166,882
                     161,325
                  
                  
                     Average payment per case, per year
                     $9,259
                     $9,752
                     $10,252
                  
                  
                     Total obligations (in millions)
                     $1,717
                     $1,627
                     $1,654
                  
                  
                     
                        
                     
                  
               
            
         
          Burial benefits in 2020 provide for: (a) the payment of an allowance of $796 toward burial and funeral expenses if hospitalized
            by VA at the time of death (or $300 if not hospitalized by VA at time of death); (b) the payment of $796 for a plot allowance
            where an eligible veteran is not buried in a national cemetery or other cemetery under the jurisdiction of the United States;
            (c) the payment of a burial allowance of up to $2,000 when a veteran dies as a result of a service-connected disability; (d)
            furnishing a flag to drape the casket of each deceased veteran entitled thereto; (e) furnishing a headstone or marker for
            the grave of a veteran and, in certain cases, eligible dependents; and (f) authority to provide outer burial receptacles in
            the National Cemetery Administration.
         
         NUMBER OF BURIAL BENEFITS
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Burial allowance
                     44,074
                     33,001
                     33,648
                  
                  
                     Burial allowances for deaths in Dept. facility
                     37,353
                     35,519
                     36,216
                  
                  
                     Burial plot
                     34,803
                     29,312
                     29,887
                  
                  
                     Service-connected deaths
                     38,323
                     41,620
                     43,524
                  
                  
                     Burial flags
                     440,554
                     455,515
                     450,500
                  
                  
                     Headstones and markers
                     345,780
                     346,113
                     344,577
                  
                  
                     Graveliners
                     10,832
                     10,842
                     10,794
                  
                  
                     Preplaced crypts
                     60,953
                     61,012
                     60,741
                  
                  
                     Caskets and Urns
                     354
                     334
                     333
                  
                  
                     
                        
                     
                  
               
            
         
      
         Compensation and Pensions
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0102â4â1â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Limit Disability Evaluations to Criteria within VASRD
                  
                  
                  â75
               
               
                  0105
                  Effective Date Simplification for Claims for Increased Evaluation
                  
                  
                  â679
               
               
                  0108
                  Round Down COLA for Service-Connected and DIC five years
                  
                  
                  â39
               
               
                  0114
                  Prohibition of entitlement to VA's Indivudual Unemployability benefit for individuals serviing in the Reserve Components
                  
                  
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Compensation sub-total
                  
                  
                  â797
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0293
                  Total compensation
                  
                  
                  â797
               
               
                  0301
                  Reissue VA Benefit Payments to all Victims of Fiduciary Misuse
                  
                  
                  3
               
               
                  0307
                  Increase monetary burial benefit allowances according to increases in the Consumer Price Index
                  
                  
                  2
               
               
                  0309
                  Eliminate need for rating assignment of permanantly and total disability as it rates to higher max annual pension for Veterans
                     considered housebound
                  
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0391
                  Pensions sub total
                  
                  
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0492
                  Total pensions
                  
                  
                  6
               
               
                  0501
                  Spousal and Dependent Inscriptions on Veteran Headstones and Markers
                  
                  
                  1
               
               
                  0502
                  Authorization to Provide Outer Burial Receptacles for State and Tribal Organization Cemeteries
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0591
                  Total burial program
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  
                  
                  â789
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  789
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â789
               
               
                  3020
                  Outlays (gross)
                  
                  
                  789
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  â789
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â789
               
               
                  
                     
                  
               
            
         
      
      
         Limit Disability Evaluations to Criteria within the VA Schedule for Disabilities (VASRD): VA seeks to amend 38 U.S.C.  1155 so that disability evaluations can only be established based on criteria within the VASRD.
            Extra-schedular ratings were designed for Veterans with exceptional or unusual disability pictures that did not fall in line
            with the VASRD. However, since the VASRD generally compensates Veterans adequately, and VA has committed to reviewing each
            body system of the VASRD on a five-year cycle, there is no remaining need or justification for a disability rating outside
            the allowance of the VASRD. Veterans would still have several options to receive a higher rating and could continue to file
            claims if their disabilities become worse.  Savings are estimated to be $74.7 million in 2021, $1.1 billion over five years,
            and $4.2 billion over ten years.
         
         Repeal or Modify Certification Testing for VBA Employees and Managers Who Process Claims for Disability Benefits: VA seeks to modify 38 U.S.C.  7732A, which requires exceedingly specific and narrowly-focused certification testing for employees
            and managers who process claims for compensation and pension benefits. This proposal would allow VBA to use a diagnostic testing
            capability, administered on regularly defined intervals, to identify knowledge and technical competencies employees need to
            perform specific job functions, and to identify training deficiencies employees may have.  
         
         Reimbursement of Credentialing Costs: This proposal seeks to add a new section to Title 38 to recoup the costs of credentialing accredited attorneys and claims
            agents and their employees so that they can access the automated VBA claims records of claimants whom they represent. A reasonable
            fee would be used to offset the costs of performing background and other investigations to determine eligibility for access
            and issuing credentials for such access.  No mandatory costs or savings are associated with this proposal.  No mandatory costs
            or savings 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.  315(b) to maintain the operations of the Manila Regional
            Office December 31, 2024.  No mandatory costs or savings are associated with this proposal.
         
         Effective Date Simplification for Claims for Increased Evaluation: VA seeks to amend 38 U.S.C.  5110(b)(3) to make the date of receipt of a claim the effective date for an increased rating.
            This proposal would enable VA to provide more accurate and timely decisions to Veterans and their families by increasing the
            use of automation and decision assistance tools. VA would maintain exceptions to this rule to allow an effective date of the
            date of hospital admission or outpatient treatment where a Veteran is hospitalized for 21 days or more or requires convalescent
            care for a disability. Additionally, this amendment would not prohibit Veterans from filing an Intent to File, which allows
            up to a one-year retroactive effective date.  Savings are estimated to be $678.8 million for 2021, $3.5 billion over five
            years, and $7.5 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.  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 allocation
            of extensive resources to claims not contemplated by Congress and would avoid potential for substantially adding to VA's backlog.
            No mandatory costs or savings are associated with this proposal. 
         Using Transition Assistance Program Training, Telephone Contact by VA, or Digital Communication to Notify Veterans of VA Benefits
               and Services: VA seeks to amend 38 U.S.C.  6303(b) to authorize VA to use TAP training, telephone outreach, or digital communication to
            notify each transitioning Veteran of all VA benefits and services for which he or she may be eligible. Currently, the 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. Changes in technology now provide Servicemembers,
            Veterans, and their families with personalized access to benefit information, resources, and self-service capabilities through
            various digital technologies.  No mandatory costs or savings are associated with this proposal.
         
         Round-Down the Computation of the Annual Cost-of-Living Adjustment (COLA) for Service-Connected Compensation and DIC for 5
               Years: This proposal seeks to amend the statutory language for 38 U.S.C.  1104(a) and 1303(a) to round-down COLA computations from
            2021 through 2026. The purpose of the rounding-down provision is two-fold: to simplify the benefit payment computation and,
            at the same time, to work towards balancing the budget without substantial loss to VA beneficiaries. The round-down authority
            was first enacted in 1983 and last extended by public law 108â183 with a sunset date in 2013. Savings are estimated to be
            $39.1 million in 2021, $676.8 million over five years, and $2.2 billion over ten years.
         
          
         Expanding the Contract Medical Disabilities Examination Authority: VA seeks to amend section 504(c) of the Veterans Benefits Improvement Act of 1996 and section 704(d) of the Veterans Benefits
            Act of 2003 to authorize VA to contract with non-physician healthcare providers to conduct examinations in connection with
            claims for disability benefits. Enabling non-physicians, such as audiologists and nurse practitioners, to perform contract
            examinations would greatly increase the population of examiners available for this important segment of the disability claims
            process.  No mandatory costs or savings are associated with this proposal.
         
         Extension of Contract for Medical Disability Examinations: This proposal seeks to amend section 704(c) of the Veterans Benefits Act of 2003 to provide a 5 year extension of the authority
            to use discretionary funds for contract disability examinations. This proposal is essential in maintaining flexibility in
            VA's mission to continue to provide thorough, accurate, and timely medical disability examinations to our Veterans, so they
            receive timely rating decisions.  No mandatory costs or savings are associated with this proposal.
         
         VA Schedule for Rating Disability (VASRD) Effective Dates: This proposal seeks to amend 38 U.S.C. 1155 so that, when the VASRD is readjusted, such changes would apply to any new or
            pending claims and may include action to decrease an existing evaluation. VA does not intend to adjust a Veterans ratings
            downward on its own initiative as a result of this proposal but would set ratings in accordance with the new criteria if it
            reviewed the case at the Veterans request. This proposed system would allow VA to more easily update and implement the rating
            criteria and be easier to understand and apply for Veterans and their representatives. Instead of having to review previous
            rating criteria and regulations, only the most current criteria in the VASRD would be applicable.  No mandatory costs or savings
            are associated with this proposal.
         
         Allow for Electronic Decision Notification, and Other Communications: VA seeks to amend 38 U.S.C.  5100, 5104B, and 7105 to specifically allow for electronic notification of benefits decisions
            and other communications 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 mandatory costs
            or savings are associated with this proposal. 
         
         Dependency Pay Adjustments: VA seeks to amend 38 U.S.C.  1115 to pay a single, flat rate dependency allowance to Veterans. This proposal would result
            in a more streamlined system of paying dependency allowances and would reduce the amount of times Veterans have to report
            life changing events that will impact their benefits and reduce their chances of incurring an overpayment. This proposal would
            be consistent with DoDs basic allowance for housing and family separation allowance, which do not account for multiple dependents.
            No mandatory costs or savings are associated with this proposal.
         
         Delimiting Entitlement to VA's Individual Unemployability (IU) Benefit: VA seeks to amend 38 U.S.C.  1163 to allow entitlement to total disability ratings based on IU for those individuals who
            have performed active military, naval, or air service, excepting those who are serving in the reserve components. If a Veteran
            is capable of performing the requirements for active or inactive duty training (drill pay) in the reserve components, such
            performance demonstrates that the Veteran has sufficient abilities for tasks relevant to employability and does not meet the
            requirements of VA's IU program. Veterans in this category would still be entitled to receive compensation for service-connected
            disabilities at the appropriate schedular evaluation (subject to 38 U.S.C.  5304(c)).  Savings are estimated to be $3.6 million
            in 2021, $44.4 million over five years, and $163.8 million over ten years.
         
         
         Reissue VA Benefit Payments to All Victims of Fiduciary Misuse: VA seeks to amend 38 U.S.C.  6107, which authorizes VA to reissue benefits to a beneficiary if the beneficiary's VA-appointed
            fiduciary misuses the beneficiary's benefits when the fiduciary is not an individual, or when the fiduciary is an individual
            who manages benefits for ten or more beneficiaries. In all other cases of fiduciary misuse, VA cannot reissue benefits unless
            it was negligent in appointing or overseeing the fiduciary. This amendment would extend VA's reissuance authority to misuse
            by individual fiduciaries who manage benefits for less than ten beneficiaries without regard to VA negligence in appointing
            or overseeing such fiduciaries. The costs are estimated to be $3.5 million in 2021, $19.2 million over five years, and $43.5
            million over ten years.
         
         Eliminate the Time Limitation for Appointment of a Temporary Fiduciary and Bar Fiduciary Appeal of a Misuse Determination: VA proposes to amend 38 U.S.C.  5507(d) to remove the 120-day limit a temporary fiduciary may serve and to bar a fiduciary
            from appealing a VA determination that the fiduciary has misused a beneficiary's funds. Temporary appointments are disruptive
            for beneficiaries in the program and redirect limited fiduciary program resources to successor appointments. This proposal
            would ensure these vulnerable beneficiaries are provided a stable, consistent fiduciary environment. No mandatory costs or
            savings are associated with this proposal.
         
          Amend 38 U.S.C. 5502(a)(1) to Preempt the Applicability of State Laws to VA-Appointed Fiduciaries: VA proposes to amend 38 U.S.C.  5502(a)(1) to preempt the applicability of State law regarding guardianships and other matters
            to ensure a national standard of practice for payment of benefits to or on behalf of VA beneficiaries who cannot manage their
            benefits. This language would clarify the statutes impacting VA beneficiaries who may be subject to state guardianship laws,
            create a concise national standard of practice for VA beneficiaries, and reduce the challenge to VA's authority in state courts
            forcing VA to defend Congress intent to preempt state laws in guardianship matters as they relate to VA benefits.  No mandatory
            costs or savings are associated with this proposal.
         
         Extend the Statutory Marriage Delimiting Date for Surviving Spouses of Gulf War Veterans: VA seeks to amend the statutory marriage delimiting date in 38 U.S.C.  1541(f)(1)(E) for surviving spouses of Gulf War Veterans
            for purposes of determining entitlement to Survivors pension. Due to the ongoing Gulf War, VA proposes to replace the outdated
            prescribed delimiting date of January 1, 2001, with a date that is ten years and one day following the future prescribed ending
            date of the Gulf War.  No mandatory costs or savings are associated with this proposal.
         
          
         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 VA Uses to Administer These Programs: VA seeks to amend 26 U.S.C.  6103(l)(7)(A) and (B) to allow VA contractors and vendors access to tax return information that
            is disclosed to VA pursuant to 26 U.S.C.  6103(l)(7)(D)(viii). This authority would be similar to the authority relating to
            administration of the Medicare, Medicaid, and other Health and Human Services benefit programs, which authorize disclosure
            of such information to contractors of the Department of Health and Human Services or contractors of the Social Security Administration.
            No mandatory costs or savings are associated with this proposal. 
         
         Authorize VA to Rely on Unearned and Earned Income Information Supplied by IRS and the Earned Income Information Available
               from SSA Under Section 6103(i)(7)(D)(viii) for Purposes of Determining Eligibility for VA's Needs-Based Pension Program and
               Eliminate the Need for VA to Independently Verify Such Income Information: VA seeks to amend 38 U.S.C.  5317(b) and (e), to authorize VA to rely on information it obtains from the IRS and SSA when
            making initial pension eligibility determinations and remove the requirement that VA independently verify the information
            before terminating, denying, suspending, or reducing a claimants or beneficiaries needs-based pension benefits. This proposal
            would reduce the burden on claimants to submit additional information after their original submission and allow claimants
            to receive faster decisions. This proposal would also reduce the number of improper payments.  No mandatory costs or savings
            are associated with this proposal.
         
          Increase Monetary Burial Benefit Allowances According to Increases in the Consumer Price Index (CPI): VA seeks to amend 38 U.S.C.  2302 and 2307 to authorize annual burial benefit increases based upon CPI increases. This proposal
            would give VA the authority to pay burial benefit allowances that would provide Veterans the dignified burial they deserve.
            The costs are estimated to be $1.6 million in 2021, $34.1 million over five years, and $151 million over ten years.
         
         Authorize VA to Pay a Flat Rate for the Costs of Domestic Transportation of a Deceased Veteran to a National Cemetery: VA seeks to amend 38 U.S.C.  2308 to authorize VA to pay a one-time, inflation-indexed, flat-rate benefit for the domestic
            transportation of a deceased Veteran to a national cemetery, or upon the qualifying death of a Veteran. Current statute only
            allows the strict reimbursement of actual transportation costs. This proposal would allow VA to automate adjudication and
            payment of these claims and would remove the burden on Survivors to prove their actual expenses during a difficult and vulnerable
            period of transition. No mandatory costs or savings are associated with this proposal. 
         
         Eliminate Entitlement to Increased Pension for Veterans Who Are Permanently and Totally Disabled and Have Additional Disability
               or Disabilities Rated 60 Percent or More and Eliminate the Requirement for a Permanent and Total Disability Rating for Entitlement
               to a Higher Maximum Annual Pension Rate for Veterans Who Are Permanently Housebound: VA seeks to amend 38 U.S.C.  1521(e) by: (1) eliminating entitlement to additional pension for Veterans who are permanently
            and totally disabled and have additional disability or disabilities rated 60 percent or more; and (2) removing the requirement
            that Veterans who are permanently housebound be rated permanently and totally disabled to be eligible to increased pension.
            This proposal would enable VA to realize increased efficiency in the pension adjudication process, eliminate unnecessary disability
            exams, and eliminate the current disparity between Veterans and Survivors eligibility for housebound rates. The costs are
            estimated to be $585 thousand in 2021, $3.0 million over five years, and $6.5 million over ten years.
         
         Remove Annual Income from Net-Worth Calculation: VA seeks to amend 38 U.S.C.  1522 and 1543 to remove the requirement that VA consider annual income in its net-worth determinations.
            VA's intent is to allow more fair and consistent net-worth calculations and to promote pension automation with respect to
            net worth calculations. The costs are estimated to be $39 thousand for 2021, $537 thousand over five years, and $1.9 million
            over ten years.
         
         Extension of Reduced Pension for Certain Veterans and Survivors Covered by Medicaid Plans for Services: This proposal would amend 38 U.S.C.  5503(d)(7) to extend through September 30, 2030, the provisions of 38 U.S.C.  5503(d),
            which limit to $90 the pension payable to certain recipients of Medicaid-covered nursing home care and protects that pension
            payment from being applied to the cost of the beneficiary's nursing-home care. Public law 115â182, section 509, last extended
            this authority to September 30, 2028. The savings are estimated to be $307 thousand over ten years.
         
         Modernizing VA's Records Management Program: This proposal would amend 38 U.S.C. by creating a new section 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 44 U.S.C. Over the past eight
            years, VBA has transformed its paper-based claims process to a nearly 100 percent electronic process. Digitization of paper
            allows for dynamic electronic routing and automated processing, which has contributed directly to the reduction of the overall
            claims inventory and Veterans waiting far less days to receive their benefits. VA's official eFolder is the only complete
            collection of benefits-related documents and evidence, and, in accordance with VA's NARA-approved Records Control Schedule,
            is therefore the official record for VBA's disability compensation and pension claims processing.  No mandatory costs or savings
            are associated with this proposal. 
         
          
          Spousal and Dependent Inscriptions on Veteran Headstones and Markers: VA seeks to amend 38 U.S.C.  2306 to allow the inscription, if feasible and upon request, on a government-furnished headstone
            and marker for placement on a gravesite in a non-VA cemetery, information about the Veterans 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, 2016.  The costs estimated are $1.3 million in 2021, $5.8 million over five years, and $10.8 million
            over ten years.
         
          Authorization to Provide Outer Burial Receptacles 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.  The costs estimated are $469 thousand in 2021, $9.5 million over five years, and $30.4 million
            over ten years.
         
          Provide Group Burial Markers: VA proposes to amend 38 U.S.C.  2306 to clearly authorize the National Cemetery Administration (NCA) to provide a single
            appropriate headstone or marker for certain groups of individuals who are eligible for individual headstones or markers, but
            who are buried in a mass grave.  No costs or savings are associated with this proposal. 
         
          Burial Benefit Eligibility Requirement for Other-Than-Dishonorable Service for Deaths in Active Service: VA seeks to amend 38 U.S.C.  2402(a)(1) to require that a Servicemember who dies in active service must have been serving
            under conditions other than dishonorable to be eligible for burial in a national cemetery. This proposal would also amend
            38 U.S.C.  2306(b)(4)(A) and (g)(2) to impose the same requirement for eligibility for a memorial headstone or marker and
            amend 38 U.S.C.  2301(d) to do the same for eligibility for a burial flag.  No costs or savings are associated with this proposal.
            
         
          Authorization to Pay Cost of Transporting Unclaimed Remains of Veterans to a VA-funded State or Tribal Organization Cemetery: VA seeks to amend 38 U.S.C.  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.  The costs estimated
            are $52 thousand in 2021, $263 thousand over five years, and $536 thousand over ten years.
         
          Expansion of Eligibility for Government-Furnished Headstone, Marker or Medallion for Medal of Honor Recipients: VA seeks to amend 38 U.S.C.  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 recipients dates of service, date of death, or location. Because the
            Medal of Honor represents extraordinary and distinctive service, it should be permanently and distinctly memorialized for
            all recipients, regardless of the individuals dates of service. This proposal would eliminate the April 6, 1917 limitation
            to allow VA to furnish a Government headstone or marker for the already marked gravesite of any Medal of Honor recipient in
            a private cemetery, regardless of the dates of the recipients service. The costs estimated are $50 thousand in 2021, $253
            thousand over five years, and $518 thousand over ten years.
         
          
      
         Readjustment benefitsFor the payment of readjustment and rehabilitation benefits to or on behalf of veterans as authorized by chapters 21, 30,
            31, 33, 34, 35, 36, 39, 41, 51, 53, 55, and 61 of title 38, United States Code,  $14,946,618,000, to remain available until expended and to become available on October 1,  2021: 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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â0â1â702
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Sons and daughters
                  710
                  855
                  976
               
               
                  0102
                  Spouses
                  151
                  175
                  201
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total education and training
                  861
                  1,030
                  1,177
               
               
                  0201
                  Vocational rehabilitation training
                  762
                  773
                  815
               
               
                  0202
                  Subsistence allowance
                  626
                  674
                  727
               
               
                  0203
                  Automobiles and adaptive equipment
                  138
                  143
                  149
               
               
                  0204
                  Housing Grants
                  122
                  139
                  149
               
               
                  0205
                  Housing Technology Grants
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Total special assistance to disabled veterans
                  1,649
                  1,730
                  1,840
               
               
                  0301
                  Work study
                  46
                  50
                  52
               
               
                  0302
                  Payments to States
                  24
                  24
                  25
               
               
                  0303
                  All-volunteer assistance:  Basic benefits and all other
                  10,878
                  11,719
                  11,873
               
               
                  0305
                  Tuition Assistance
                  4
                  4
                  4
               
               
                  0306
                  Licensing and Certification
                  2
                  2
                  2
               
               
                  0307
                  Reporting fees
                  14
                  15
                  16
               
               
                  0308
                  Reimbursement to GOE
                  
                  1
                  1
               
               
                  0309
                  Contract Counseling
                  2
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0391
                  Total All-volunteer assistance and other
                  10,970
                  11,821
                  11,979
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  13,480
                  14,581
                  14,996
               
               
                  0802
                  Veterans and servicepersons supplementary benefits
                  12
                  11
                  9
               
               
                  0803
                  Chapter 1606 reservists benefits
                  87
                  85
                  84
               
               
                  0804
                  Chapter 1606 reservists supplementary benefits
                  23
                  23
                  23
               
               
                  0805
                  Chapter 1607 reservists benefits
                  1
                  
                  
               
               
                  0807
                  Chapter 33 DoD Reimbursements
                  76
                  66
                  58
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  199
                  185
                  174
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  13,679
                  14,766
                  15,170
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  6,824
                  3,413
                  2,906
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  4
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  233
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  7,061
                  3,413
                  2,906
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  11,832
                  14,065
                  12,579
               
               
                  1272
                  Advance appropriations transferred to other accounts
                  â2,000
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1280
                  Advanced appropriation, mandatory (total)
                  9,832
                  14,065
                  12,579
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  199
                  194
                  191
               
               
                  1900
                  Budget authority (total)
                  10,031
                  14,259
                  12,770
               
               
                  1930
                  Total budgetary resources available
                  17,092
                  17,672
                  15,676
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3,413
                  2,906
                  506
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  641
                  679
                  859
               
               
                  3010
                  New obligations, unexpired accounts
                  13,679
                  14,766
                  15,170
               
               
                  3020
                  Outlays (gross)
                  â13,637
                  â14,586
                  â14,985
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  679
                  859
                  1,044
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  640
                  678
                  858
               
               
                  3200
                  Obligated balance, end of year
                  678
                  858
                  1,043
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  10,031
                  14,259
                  12,770
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  6,171
                  10,494
                  11,220
               
               
                  4101
                  Outlays from mandatory balances
                  7,466
                  4,092
                  3,765
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  13,637
                  14,586
                  14,985
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â199
                  â194
                  â191
               
               
                  4123
                  Non-Federal sources
                  â233
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â432
                  â194
                  â191
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  233
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  9,832
                  14,065
                  12,579
               
               
                  4170
                  Outlays, net (mandatory)
                  13,205
                  14,392
                  14,794
               
               
                  4180
                  Budget authority, net (total)
                  9,832
                  14,065
                  12,579
               
               
                  4190
                  Outlays, net (total)
                  13,205
                  14,392
                  14,794
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  9,832
                  14,065
                  12,579
               
               
                  
                  Outlays
                  13,205
                  14,392
                  14,794
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Outlays
                  
                  
                  â5
               
               
                  Total:
               
               
                  
                  Budget Authority
                  9,832
                  14,065
                  12,579
               
               
                  
                  Outlays
                  13,205
                  14,392
                  14,789
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOADâVocational Rehabilitation and Employment
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Evaluation and planning
                     79,529
                     83,505
                     86,011
                  
                  
                     Rehabilitation services
                     105,709
                     110,994
                     114,324
                  
                  
                     Employment services status
                     26,868
                     28,211
                     29,058
                  
                  
                     Vocational/educational counseling
                     6,356
                     6,420
                     6,484
                  
                  
                     
                        
                     
                  
               
            
         
         WORKLOADâEducation
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Original claims
                     339,007
                     412,108
                     355,345
                  
                  
                     Adjustments/supplemental claims
                     3,309,323
                     4,022,387
                     3,465,574
                  
                  
                     
                        
                     
                  
               
            
         
         For 2022, the Budget requests $14,946,618,000 in advance appropriations for Readjustment Benefits. This request satisfies
            the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113â235) and prevents our
            Nation's veterans from being adversely affected by budget delays.
         
         This appropriation finances educational assistance allowances for certain servicemembers, veterans, and for eligible dependents
            of those: (a) veterans who died from service-connected causes or have a total and permanent rated service-connected disability;
            and (b) servicemembers who were captured or missing in action. In addition, certain disabled veterans are provided with vocational
            rehabilitation, specially adapted housing grants, and automobile grants with the associated approved adaptive equipment. Voluntary
            contributions by eligible servicemembers and matching contributions provided by the Department of Defense are included in
            the Post-Vietnam Era Veterans Education Account.
         
         The Post-9/11 GI Bill (Chapter 33).âP.L. 110â252 greatly expanded education benefits beginning on August 1, 2009. Based on length of active duty service and
            training rate, trainees may be entitled to benefits including: tuition and fees, housing allowance, books and supplies stipend,
            kickers, and Yellow Ribbon matching payments. Certain active duty members of the Armed Forces may transfer benefits to a spouse
            or children.
         
          Survivors and Dependents Educational Assistance (Chapter 35).âBenefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected
            disability is rated permanent and total. In addition, dependents of servicemembers missing in action or interred by a hostile
            foreign government for more than 90 days are also eligible. The table below provides a comparison of trainees and costs for
            the Dependents Educational Assistance.
         
         All volunteer force educational assistance (Montgomery GI Bill).âP.L. 98â525, enacted October 19, 1984, established two new educational programs: an assistance program for veterans who
            enter active duty during the period beginning July 1, 1985; and an assistance program for certain members of the Selected
            Reserve. P.L. 108â375 established a program to provide educational assistance to members of the reserve components called
            or ordered to active service in response to a war or national emergency declared by the President or the Congress, in recognition
            of the sacrifices that those members make in answering the call to duty. The Readjustment Benefit appropriation pays the basic
            benefit allowance for veterans, except for certain Post-Vietnam Era Veterans Education participants who transferred to the
            Montgomery GI Bill program. Supplementary educational assistance, Post-Vietnam Era Veterans Education converters, reservists,
            and the National Call to Service Program are financed by payments from the Department of Defense.
         
         
         Veteran Employment Through Technology Education Courses (VET TEC).âP.L. 115â48 established a high technology pilot program to provide eligible Veterans who are entitled to educational assistance
            under chapter 30, 32, 33, 34, or 35 of title 38, United States Code, or chapter 1606 or 1607 of title 10, United States Code,
            with the opportunity to enroll in high technology programs of education that VA determines provide training and skills sought
            by employers in a relevant field or industry. 
         
         The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Chapter 33:
                     
                     
                     
                  
                  
                     Number of trainees
                     714,346
                     727,519
                     724,610
                  
                  
                     Average cost per trainee
                     $15,047
                     $15,910
                     $16,230
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $10,749
                     $11,575
                     $11,761
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Chapter 35 Sons and Daughters:
                     
                     
                     
                  
                  
                      Number of trainees
                      104,165
                      122,889
                      137,106
                  
                  
                      Average cost per trainee (in dollars)
                      $6,815
                      $6,959
                      $7,120
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total cost (in millions)
                      $710
                      $855
                      $976
                  
                  
                      Chapter 35 Wives and Widow(ers):
                     
                     
                     
                  
                  
                      Number of trainees
                      23,910
                      27,042
                      30,411
                  
                  
                      Average cost per trainee (in dollars)
                      $6,327
                      $6,463
                      $6,613
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total cost (in millions)
                      $151
                      $175
                      $201
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Chapter 30:
                     
                     
                     
                  
                  
                     Number of trainees
                     22,166
                     18,625
                     15,687
                  
                  
                     Average cost per trainee
                     $9,744
                     $10,354
                     $10,490
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $216
                     $193
                     $165
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Chapter 1606:
                     
                     
                     
                  
                  
                     Number of trainees
                     44,356
                     42,868
                     41,431
                  
                  
                     Average cost per trainee
                     $2,416
                     $2,466
                     $2,523
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $107
                     $106
                     $105
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Chapter 1607:
                     
                     
                     
                  
                  
                     Number of trainees
                     299
                     0
                     0
                  
                  
                     Average cost per trainee
                     $4,890
                     $0
                     $0
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $1
                     $0
                     $0
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      
                      
                      
                  
                  
                     
                        
                     
                  
                  
                     Veteran Employment Through Technology Education Courses (VET TEC): 
                     
                     
                     
                  
                  
                     Total cost (in millions)
                     $1
                     $29
                     $15
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
         Vocational Rehabilitation and Employment (Chapter 31).âServicemembers and veterans with service-connected disabilities receive the assistance necessary to help them prepare for,
            obtain, and maintain suitable employment. Comprehensive assessments may include interest and aptitude testing as well as specialized
            assessments such as functional capacity examinations. During the training phase of the program, eligible servicemembers and
            veterans are provided assistance for necessary training such as tuition, fees, books and supplies at colleges, technical schools
            and other training programs. A veteran enrolled in training receives a monthly subsistence allowance. Eligible veterans may
            also receive specialized or adaptive equipment to help them overcome a disability or enable them to compete with non-disabled
            individuals. At the completion of training, veterans are provided with employment and placement services, including supplies
            and equipment needed to enter employment, adaptive equipment and workplace accommodations, incentives to employers to reimburse
            them for hiring and training veterans with disabilities, and two final months of subsistence allowance.
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Chapter 31:
                     
                     
                     
                  
                  
                     Rehabilitation, Evaluation, Planning and Service cases
                     26,753
                     28,038
                     28,751
                  
                  
                     Number of trainees
                     95,491
                     100,044
                     102,583
                  
                  
                     Average cost per trainee (in dollars)
                     $14,531
                     $14,866
                     $15,524
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $1,388
                     $1,447
                     $1,542
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
         Specially Adapted Housing Grants.âSpecially adapted housing grants are provided to certain severely disabled veterans. In 2020, the maximum grant amount is
            $90,364. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up
            to $18,074.
         
         Specially Adapted Housing Assistive Technology Grants.âUnder the Veterans Benefits Act of 2010 (P.L. 111â275), VA may provide grants of up to $200,000 per fiscal year to individuals
            or entities for the development of specially adapted housing assistive technologies and limits to $1 million the aggregate
            amount of such grants VA may award in any fiscal year.
         
         Automobile Grants and Adaptive Equipment.âCertain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
            is provided to certain service-disabled veterans and servicemembers toward the purchase price of an automobile. The maximum
            allowance increased to $21,488.29 in 2020 under The Veterans Benefits Act of 2010 (P.L. 111â275) and will continue to increase
            based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Housing grants:
                     
                     
                     
                  
                  
                     Number of housing grants
                     2,795
                     3,064
                     3,127
                  
                  
                     Average cost per grant
                     $43,786
                     $45,522
                     $47,662
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $122
                     $139
                     $149
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     Number of housing technology grants
                     4
                     5
                     0
                  
                  
                     Average cost per grant
                     $199,938
                     $200,000
                     $0
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $1
                     $1
                     $0
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Automobiles or other conveyances:
                     
                     
                     
                  
                  
                     Number of conveyances
                     1,969
                     1,969
                     1,969
                  
                  
                     Average benefit
                     $20,518
                     $20,998
                     $21,490
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Obligations (in millions)
                     $40
                     $41
                     $42
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Adaptive equipment (including maintenance, repair, and installation for automobiles):
                     
                     
                     
                  
                  
                     Number of items
                     7,039
                     7,039
                     7,039
                  
                  
                     Average benefit
                     $13,813
                     $14,451
                     $15,118
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Obligations (in millions)
                     $97
                     $102
                     $106
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
         Tuition Assistance.âPublic Law 106â398, enacted October 30, 2000, allows the military services to pay up to 100 percent of tuition and expenses
            charged by a school for servicemembers. If a service department pays less than 100 percent, a servicemember eligible for the
            Montgomery GI Bill Active-duty (MGIB) or the Post-9/11 GI Bill (Chapter 33) can elect to receive VA benefits for all or a
            portion of the remaining expenses. Public Law 108â454 established a program that provides availability of education benefits
            for payment for national admissions exams and national exams for credit at institutions of higher education.
         
         The National Exams.âThe benefit allows VA to reimburse for the fee charged for national tests for admission to institutions of higher learning
            and national tests providing an opportunity for course credit at institutions of higher learning.
         
         Licensing and Certification Test Payments.âUnder Public Law 106â419, veterans and other eligible persons may receive up to $2,000 to pay fees required for civilian
            occupational licensing and certification examinations needed to enter, maintain, or advance in employment in a vocation or
            profession, effective March 1, 2001.
         
         National Call to Service.âThe 2003 National Defense Authorization Act directs the Department of Defense to offer an active duty enlistment option
            of 15 months plus training time to facilitate interest in National Service. Program participants will be given the opportunity
            to select one of the following incentives: a $5,000 enlistment bonus, repayment of student loans up to $18,000, or one of
            two education allowances.
         
         Work-Study.âCertain veterans, reservists, and dependents pursuing a program of rehabilitation, education or training, who are enrolled
            as full-time students, can work up to 250 hours per semester, receiving the Federal ($7.25 as of July 24, 2009) or State minimum
            wage rate, whichever is higher.
         
         Payments to States.âState approving agencies are reimbursed for the costs of inspecting, approving, and supervising programs of education and
            training offered by educational institutions and training establishments in which veterans, dependents, and reservists are
            enrolled or are about to enter.
         
         Reporting Fees.âReporting fees are paid to education and training institutions to help defray the costs of certifying education enrollment
            for veterans enrolled in training during a calendar year.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â0â1â702
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  41.0
                  Direct obligations: Grants, subsidies, and contributions
                  13,480
                  14,581
                  14,996
               
               
                  99.0
                  Reimbursable obligations
                  199
                  185
                  174
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  13,679
                  14,766
                  15,170
               
               
                  
                     
                  
               
            
         
      
         Readjustment Benefits
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â4â1â702
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0109
                  Prevent VA from providing unlimited amounts of payment for flight training at public schools
                  
                  
                  â7
               
               
                  0110
                  Approve preparatory courses for licensing and certification exams for GI Bill benefits
                  
                  
                  2
               
               
                  0111
                  Round-down of the computation of the cost of living adjustment (COLA) for certain education programs for 10 years
                  
                  
                  â2
               
               
                  0112
                  Restoration of entitlement to VR&E chapter 31 assistance for Servicemembers/Veterans with service-connected disabilities affected
                     by a school closure or disapproval
                  
                  
                  
                  1
               
               
                  0115
                  Extension of Authority for the Specially Adapted Housing (SAH) Assistive Technology Grant Program
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total education and training
                  
                  
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  
                  
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  5
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â5
               
               
                  3020
                  Outlays (gross)
                  
                  
                  5
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  â5
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â5
               
               
                  
                     
                  
               
            
         
      
      
         Require an Individual to Make an Election to Receive Educational Assistance under the Montgomery GI Bill Active Duty (MGIB-AD)
               Program.  Currently an individual may elect to decline educational assistance under MGIB-AD and has a one-time opportunity to make this
            election within 14 days of entering active duty service. If the individual does not decline the MGIB-AD program, DoD will
            automatically enroll the individual in the program, and his or her pay will be reduced by $100 for each of the first 12 months
            of active duty service. VA proposes to require an individual to make an election, or opt-in, to receive MGIB-AD educational
            assistance before DoD can begin the $100 pay reduction.  This proposal would decrease the amount withheld from basic pay of
            Servicemembers and deposited into the general fund of the Treasury as a miscellaneous/proprietary receipt. VA estimates this
            proposal would create $31.9 million in savings to VA over ten years and decrease Treasury collections by $110.8 million in
            2021, $415.4 million over five years, and $610.7 million over ten years.  
         Permit Full Allocation of State Approving Agency (SAA) Funding Including the COLA at the Beginning of the Fiscal Year. VA proposes to amend 38 U.S.C.  3674(a)(5)(B) to authorize the Secretary to increase the amount made available for reimbursement
            to SAAs by the same percentage as the annual increase in the benefit amounts payable under title II of the Social Security
            Act that was in effect the preceding calendar year. Utilizing the COLA from the preceding calendar year rather than the current
            calendar year would significantly reduce VA's administrative burden of amending agreements with more than 50 SAAs each year.
            Benefits savings associated with this proposal are insignificant.
         
         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) and add a new section 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. Based on a high ratio of Veteran to non-Veteran students within these programs currently, it appears some flight
            schools may be targeting VA beneficiaries because VA will pay 100 percent of the charges to eligible individuals.  This proposal
            would eliminate further targeting of Veteran students for enrollment in these programs and would promote greater consistency
            in program administration.  Benefit savings are estimated to be $7.2 million in 2021, $37.6 million over five years, and $81.0
            million over ten years.
         Forfeiture of GI Bill Benefits After Veteran/Beneficiary Colludes in Fraud: VA seeks to amend 38 U.S.C.  6103 to authorize VA to view GI Bill education benefits as forfeited when the beneficiary has
            been convicted of fraud concerning using their GI Bill benefits. VA believes the current law regarding fraud is not in the
            best interest of ensuring strong fiscal stewardship of the money entrusted to VA while advocating on behalf of Veterans. VA
            is unable to estimate costs or savings associated with this proposal because the number of individuals who commit this type
            of fraud is unavailable. 
         
         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.  Currently, VA educational assistance can be paid to reimburse the costs of
            fees associated with licensing and certification exams that are required to enter into, maintain, or advance in a given vocation
            or profession (e.g., State bar exams, medical board exams, electrician exams, Microsoft certifications, etc.). However, benefits
            cannot be paid for the costs of classes designed to prepare individuals to take exams.  This stands in stark contrast with
            tests for admission to an institution of higher learning (e.g., SAT, ACT, GRE, LSAT, etc.) for which VA educational assistance
            can be paid for both preparatory courses and reimbursement of test fees.  Benefit costs are estimated to be $1.8 million in
            2021, $12.4 million over five years, and $37.9 million over ten years.
         Authorization of VA to Approve Interstate Commerce Carrier Apprenticeship Programs. VA seeks to amend 38 U.S.C 3672 to authorize the Secretary of VA to approve apprenticeship programs operated by interstate
            commerce carriers that operate in more than one state. This proposal would restore authority VA previously had that was unintentionally
            eliminated by P.L. 115â89. No mandatory costs or savings are associated with this proposal.
         
         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 2021 to 2030. This proposal would
            require that such increases be rounded down to the next lower whole dollar. The purpose of the rounding-down provision is
            two-fold: to simplify the benefit payment computation and, at the same time, to work towards balancing the budget without
            substantial loss to VA beneficiaries. Benefit savings are estimated to be $1.5 million in 2021, $12.7 million over five years,
            and $51.1 million over ten years. 
         Allow VA to Contract with Another State Approving Agency (SAA) to Fulfill SAA Duties. VA seeks to amend 38 U.S.C.  3674 to authorize VA to contract with another SAA in order to fulfill SAA duties when VA is
            unable to use the SAA with an agency in the State to perform the duties of Title 38. Currently when there is no SAA in the
            State, VA employees must be trained to perform these duties as well as manage their regular duties. This amendment would assist
            VA in ensuring that appropriate approval and oversight activities are performed for the state by a seasoned SAA and will benefit
            Veterans, Servicemembers, dependents, and taxpayers.  No mandatory costs or savings are associated with this proposal. 
         
         
         Restoration of Entitlement to Vocational Rehabilitation and Employment (VR&E) (Chapter 31) Assistance for Veterans with Service-Connected
               Disabilities Affected by School Closure or Disapproval.  This proposal would 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 $657 thousand
            in 2021, $1.7 million over five years, and $3.5 million over ten years.
         Reallocation of State Approving Agency (SAA) Funds. VA seeks to amend of 38 U.S.C.  3674 to include the provision/option to reallocate to VA a portion of the fiscal year funding
            authorization available to SAAs when VA is not contracting with an agency in the State to perform the duties of Title 38.
            This amendment would provide the option to utilize funding for contract support, as well as assist in supporting the designated
            VA employee in fulfilling the role of the SAA. This would also ensure that appropriate approval and oversight activities are
            performed for the state, and benefit Veterans, Servicemembers, dependents, and taxpayers.  No mandatory costs or savings associated
            with this proposal.
         
         Eliminate Certain Provisions that Limit the Amount of Specially Adapted Housing (SAH) Assistance Available 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. This amendment would allow grant
            recipients to apply more grant funds against their cost to construct an adapted home and purchase the land upon which the
            home is or will be situated.  Benefit costs are estimated to be insignificant. 
         
         Authorize VA to Collect Overpayments of Grant Funds Made under Chapter 21.  This proposal would amend 38 U.S.C. section 2102 to explicitly authorize the Secretary to collect overpayments made to
            any Veteran or other person 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. 
         Eliminate the Requirement to Submit a Signed Training Agreement for On-the-Job Training Programs. VA seeks to amend 38 U.S.C.  3677(c)(8) to eliminate the requirement for a training facility to submit a signed training
            agreement to VA for on-the-job training and apprenticeship programs. The current requirement often delays claims processing
            since VA is prohibited from processing an on-the-job training claim until the training agreement is received. VA instead proposes
            that the training agreement be kept on file at the training facility.  No mandatory costs or savings are associated with this
            proposal.
         
         Extension of Authority for Specially Adapted Housing Assistive Technology (SAH-AT) Grant Program.  This proposal would extend the authority of the Secretary to award the SAH Assistive Technology (SAH-AT) grant program
            and administer the program through September 30, 2025. Section 203 of Public Law 111â275 (Veterans Benefits Act of 2010) established
            the SAH-AT grant program with a sunset date of September 30, 2016. Congress has since extended the sunset date three times.
            Most recently, Congress extended the authority, via Section 122 of Public Law 115â251 through September 30, 2020. Benefit
            costs associated with this proposal are $1 million in 2021, $5 million over five years, and $5 million over ten years. 
         Prevent Improper Payments by Barring Payment to Any Approved Programs of Education Which Fail to Meet Any Statutory Requirements. VA seeks to amend 38 U.S.C.  3523 and 3680A to state that the Secretary shall not approve the enrollment of an eligible person
            in any course that fails to meet any requirements of chapters 35 or 36. This proposal would continue with the tradition of
            allowing the Secretary to control payments while not interfering with the SAA's authority to approve programs.  No mandatory
            costs or savings are associated with this proposal. 
         
         Simplify Accounting for VA Education Benefits. VA proposes to pay all education benefits from one account by moving the Post-Vietnam Era Veterans Education Assistance Program
            (VEAP) account within the Readjustment Benefits (RB) account, which is used to pay for all other VA education benefit programs.
            Consolidating VEAP under the RB account would make the budget justification and accounting statements clearer and more concise
            and would allow budget and accounting staffs to focus more on larger benefit programs.  No mandatory costs or savings are
            associated with this proposal.
         
         
      
         Veterans insurance and indemnitiesFor military and naval insurance, national service life insurance, servicemen's indemnities, service-disabled veterans insurance,
            and veterans mortgage life insurance as authorized by chapters 19 and 21 of title 38, United States Code,  $2,148,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1,  2020, to remain available until expended; and, in addition,  $136,950,000, shall become available on October 1,  2021, and shall remain available until expended.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0120â0â1â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0011
                  VMLI Death Claims
                  40
                  45
                  43
               
               
                  0012
                  Payment to Service-Disabled Veterans Insurance
                  75
                  89
                  96
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Total direct expenses
                  115
                  134
                  139
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  115
                  134
                  139
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  2
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  18
                  2
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  109
                  111
                  129
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  6
                  7
                  6
               
               
                  1900
                  Budget authority (total)
                  115
                  136
                  137
               
               
                  1930
                  Total budgetary resources available
                  115
                  136
                  139
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  2
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  7
                  6
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  115
                  134
                  139
               
               
                  3020
                  Outlays (gross)
                  â116
                  â140
                  â139
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  6
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  7
                  6
                  
               
               
                  3200
                  Obligated balance, end of year
                  6
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  115
                  136
                  137
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  109
                  134
                  137
               
               
                  4101
                  Outlays from mandatory balances
                  7
                  6
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  116
                  140
                  139
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â6
                  â7
                  â6
               
               
                  4180
                  Budget authority, net (total)
                  109
                  129
                  131
               
               
                  4190
                  Outlays, net (total)
                  110
                  133
                  133
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOAD
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Policy service actions
                      671,641
                      749,870
                     680,350
                  
                  
                     Collections
                      324,822
                      293,700
                     243,900
                  
                  
                     Disability claims
                      29,547
                     31,850
                     31,360
                  
                  
                     Insurance awards
                     125,659
                     148,680
                     129,200
                  
                  
                     
                        
                     
                  
               
            
         
         For 2022, the Budget requests $136,950,000 in advance appropriations for Veterans Insurance and Indemnities (VI&I). This request
            satisfies the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113â235) and prevents
            our Nation's veterans from being adversely affected by budget delays.
         
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         The insurance business line administers six life insurance programs, including two trust funds, two public enterprise funds,
            a trust revolving fund, and Veterans' Mortgage Life Insurance (VMLI); and supervises four additional programs for the benefit
            of servicepersons, veterans, and their beneficiaries through contracts with a commercial company. All programs are operated
            on a commercial basis, to the extent possible, consistent with all applicable statutes. The insurance appropriation is the
            supplemental funding mechanism for the following Government life insurance activities: National Service Life Insurance (NSLI);
            Service-Disabled Veterans Insurance Fund (S-DVI); and VMLI.
         
         National Service Life Insurance (NSLI).âPayments are made to the NSLI fund for certain World War II veterans for: (a) extra hazards of service; (b) gratuitous insurance
            granted to certain persons unable to apply for NSLI; 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).âPayments are made to the S-DVI fund to supplement the premiums and other receipts of the fund in amounts necessary to pay
            claims on insurance policies issued to veterans with service-connected disabilities.
         
         Veterans' Mortgage Life Insurance (VMLI).âPayments are made to mortgage holders under this program, which provides mortgage protection life insurance to veterans
            who have received a grant for specially adapted housing due to severe disabilities. The trend in the number and amount of
            insurance policies in force appears in the following table.
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                     VMLI Policies
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of Policies
                     2,592 
                     2,600 
                     2,630 
                  
                  
                     Amount of Insurance (dollars in millions)
                     $358 
                     $369 
                     $379
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0120â0â1â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  42.0
                  Direct obligations: Insurance claims and indemnities
                  113
                  132
                  137
               
               
                  99.0
                  Reimbursable obligations
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  115
                  134
                  139
               
               
                  
                     
                  
               
            
         
      
         Filipino Veterans Equity Compensation FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1121â0â1â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  56
                  56
                  56
               
               
                  1930
                  Total budgetary resources available
                  56
                  56
                  56
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  56
                  56
                  56
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This fund was established under the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act of 2009
            (P.L. 110â329), to make payments to eligible persons who served in the Philippines during World War II. Payments were subsequently
            authorized by the Congress in the American Recovery and Reinvestment Act of 2009 (P.L. 111â5). Original funding of $198,000,000
            was supplemented by a transfer of $67,000,000 authorized by Public Law 111â212 that remains available until expended. Payments
            to citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.
         
      
         General operating expenses, Veterans Benefits AdministrationFor necessary operating expenses of the Veterans Benefits Administration, not otherwise provided for, including hire of passenger
            motor vehicles, reimbursement of the General Services Administration for security guard services, and reimbursement of the
            Department of Defense for the cost of overseas employee mail,  $3,207,000,000: 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,
             2022.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0010
                  Compensation and pensions
                  2,421
                  2,523
                  2,531
               
               
                  0011
                  Education
                  230
                  233
                  256
               
               
                  0012
                  Vocational rehabilitation and counseling
                  241
                  256
                  280
               
               
                  0013
                  Insurance
                  1
                  2
                  2
               
               
                  0014
                  Housing
                  25
                  28
                  27
               
               
                  0015
                  Transition and Economic Development
                  65
                  83
                  111
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  2,983
                  3,125
                  3,207
               
               
                  0801
                  Compensation and pensions
                  1,248
                  1,832
                  2,253
               
               
                  0802
                  Education
                  
                  1
                  1
               
               
                  0804
                  Insurance
                  30
                  33
                  33
               
               
                  0805
                  Housing
                  139
                  154
                  158
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  1,417
                  2,020
                  2,445
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4,400
                  5,145
                  5,652
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  28
                  
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  66
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  94
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2,956
                  3,125
                  3,207
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1,433
                  2,020
                  2,445
               
               
                  1900
                  Budget authority (total)
                  4,389
                  5,145
                  5,652
               
               
                  1930
                  Total budgetary resources available
                  4,483
                  5,145
                  5,652
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â83
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  806
                  885
                  731
               
               
                  3010
                  New obligations, unexpired accounts
                  4,400
                  5,145
                  5,652
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  46
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,310
                  â5,299
                  â5,574
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â57
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  885
                  731
                  809
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  806
                  885
                  731
               
               
                  3200
                  Obligated balance, end of year
                  885
                  731
                  809
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4,389
                  5,145
                  5,652
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,606
                  4,501
                  5,025
               
               
                  4011
                  Outlays from discretionary balances
                  704
                  798
                  549
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,310
                  5,299
                  5,574
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1,440
                  â2,020
                  â2,445
               
               
                  4033
                  Non-Federal sources
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â1,447
                  â2,020
                  â2,445
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  2,956
                  3,125
                  3,207
               
               
                  4080
                  Outlays, net (discretionary)
                  2,863
                  3,279
                  3,129
               
               
                  4180
                  Budget authority, net (total)
                  2,956
                  3,125
                  3,207
               
               
                  4190
                  Outlays, net (total)
                  2,863
                  3,279
                  3,129
               
               
                  
                     
                  
               
            
         
      
      
         General Operating Expenses, Veterans Benefits Administration.â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. The total cost of administering veterans
            insurance programs is funded through direct appropriations to this account and through reimbursements from the insurance trust
            fund. 
         
         Note.âReflects FTE treated as reimbursements in all years and the effects of Credit Reform, per Public Law 101â508.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,323
                  1,488
                  1,495
               
               
                  11.5
                  Other personnel compensation
                  388
                  450
                  453
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,711
                  1,938
                  1,948
               
               
                  12.1
                  Civilian personnel benefits
                  594
                  600
                  601
               
               
                  13.0
                  Benefits for former personnel
                  1
                  1
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  26
                  38
                  39
               
               
                  22.0
                  Transportation of things
                  2
                  1
                  2
               
               
                  23.1
                  Rent
                  129
                  134
                  136
               
               
                  23.2
                  Rental payments to others
                  21
                  21
                  22
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  17
                  17
                  18
               
               
                  24.0
                  Printing and reproduction
                  3
                  3
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  466
                  339
                  404
               
               
                  26.0
                  Supplies and materials
                  6
                  8
                  8
               
               
                  31.0
                  Equipment
                  6
                  24
                  24
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  2,983
                  3,125
                  3,207
               
               
                  99.0
                  Reimbursable obligations
                  1,417
                  2,020
                  2,445
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4,400
                  5,145
                  5,652
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  22,111
                  23,184
                  23,320
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,036
                  1,406
                  1,397
               
               
                  
                     
                  
               
            
         
      
         Service-disabled Veterans Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4012â0â3â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Capital investment
                  29
                  31
                  33
               
               
                  0802
                  Death claims
                  114
                  126
                  128
               
               
                  0803
                  All other
                  8
                  8
                  8
               
               
                  0804
                  Payments to GOE and IT
                  22
                  24
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  173
                  189
                  193
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  22
                  21
                  18
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  172
                  186
                  193
               
               
                  1930
                  Total budgetary resources available
                  194
                  207
                  211
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  21
                  18
                  18
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  27
                  34
                  34
               
               
                  3010
                  New obligations, unexpired accounts
                  173
                  189
                  193
               
               
                  3020
                  Outlays (gross)
                  â166
                  â189
                  â192
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  34
                  34
                  35
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  27
                  34
                  34
               
               
                  3200
                  Obligated balance, end of year
                  34
                  34
                  35
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  172
                  186
                  193
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  117
                  157
                  193
               
               
                  4101
                  Outlays from mandatory balances
                  49
                  32
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  166
                  189
                  192
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â75
                  â89
                  â97
               
               
                  4123
                  Non-Federal sources
                  â97
                  â6
                  â5
               
               
                  4123
                  Non-Federal sources
                  
                  â66
                  â65
               
               
                  4123
                  Non-Federal sources
                  
                  â25
                  â26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â172
                  â186
                  â193
               
               
                  4170
                  Outlays, net (mandatory)
                  â6
                  3
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â6
                  3
                  â1
               
               
                  
                     
                  
               
            
         
      
      
         The Insurance Act of 1951 established the Service-Disabled Veterans Insurance (S-DVI) program for veterans with service-connected
            disabilities. S-DVI is open to veterans who separated from the service on or after April 25, 1951. This fund finances the
            payment of claims on existing life insurance policies and remains open for new issues at standard rates to veterans having
            service-connected disabilities.
         
            Operating costsDeath claims.âRepresents payments to designated beneficiaries.
         
         All other.âRepresents payments to policyholders who surrender their policies for their cash value and hold endowment policies which
            have matured.
         
         Capital investment.âA policyholder may borrow up to 94 percent of the value of his or her policy.
         
         Administration.âRepresents the administrative costs of claims processing and account maintenance.
         
         The trend in the number and amount of policies in force is indicated in the following table.
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies (EOY)
                     279,112
                     281,664 
                     283,108 
                  
                  
                     Insurance in force (dollars in millions) (EOY)
                     $2,934 
                     $2,986 
                     $3,016 
                  
                  
                     
                        
                     
                  
               
            
         
         Financing.âOperations are financed from premiums and other receipts. Additional funds are received by transfer from the Veterans Insurance
            and Indemnities appropriation, instead of direct appropriations to this fund.
         
         Operating results and financial condition.âSince premium and other receipts are insufficient to cover operations, the fund continues to project liabilities in excess
            of assets. The deficit is expected to reach an estimated $1,412 million by September 30, 2020. The expected deficit is financed
            by additional funds from the above-mentioned Veterans Insurance and Indemnities appropriations.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4012â0â3â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  33.0
                  Investments and loans
                  30
                  31
                  33
               
               
                  42.0
                  Insurance claims and indemnities
                  143
                  158
                  160
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  173
                  189
                  193
               
               
                  
                     
                  
               
            
         
      
         Veterans Reopened Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4010â0â3â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Death claims
                  14
                  14
                  11
               
               
                  0802
                  Dividends
                  1
                  1
                  1
               
               
                  0803
                  All other
                  5
                  5
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  20
                  20
                  16
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  79
                  64
                  49
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  5
                  5
                  4
               
               
                  1930
                  Total budgetary resources available
                  84
                  69
                  53
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  64
                  49
                  37
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  23
                  20
                  19
               
               
                  3010
                  New obligations, unexpired accounts
                  20
                  20
                  16
               
               
                  3020
                  Outlays (gross)
                  â23
                  â21
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  20
                  19
                  15
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  22
                  19
                  18
               
               
                  3200
                  Obligated balance, end of year
                  19
                  18
                  14
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  5
                  5
                  4
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  5
                  5
                  4
               
               
                  4101
                  Outlays from mandatory balances
                  18
                  16
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  23
                  21
                  20
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â4
                  â3
                  â2
               
               
                  4123
                  Non-Federal sources
                  â1
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â5
                  â5
                  â4
               
               
                  4170
                  Outlays, net (mandatory)
                  18
                  16
                  16
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  18
                  16
                  16
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  101
                  84
                  67
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  84
                  67
                  51
               
               
                  
                     
                  
               
            
         
      
      
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund pays claims and administrative costs on participating life insurance policies issued during the period May 1, 1965,
            through May 2, 1966, under three life insurance programs: 1) service-disabled standard insurance; 2) service-disabled rated
            insurance; and 3) nonservice-disabled insurance availing disabled World War II and Korean conflict veterans an opportunity
            to acquire life insurance coverage who were no longer eligible for other government insurance.
         
         Budget program:
         
         Death claims.âRepresents payments to designated beneficiaries.
         
         Dividends.âPolicyholders participate in the distribution of annual dividends.
         
         All other.âThis represents resources for the administrative costs of processing claims and maintaining the accounts, and to those policyholders
            who: (a) surrender their policies for cash value; (b) hold endowment policies which have matured; and (c) have purchased total
            disability income coverage and subsequently become disabled.
         
         Policy loans made.âA policyholder may borrow up to 94 percent of the cash value of his policy at an interest rate adjusted to reflect private
            sector borrowing costs.
         
         The following table reflects the decrease in the number of policies and the amount of insurance in force:
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     6,299
                     4,966 
                     3,846 
                  
                  
                     Insurance in force (dollars in millions)
                     $66 
                     $53 
                     $41 
                  
                  
                     
                        
                     
                  
               
            
         
         Financing.âOperations are financed from premiums collected from policyholders and interest on investments. Excess earnings of the fund
            are distributed to the policyholders in the form of an annual dividend.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4010â0â3â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  42.0
                  Insurance claims and indemnities
                  18
                  18
                  15
               
               
                  43.0
                  Interest and dividends
                  2
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  20
                  20
                  16
               
               
                  
                     
                  
               
            
         
      
         Servicemembers' Group Life Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4009â0â3â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Premium payments
                  742
                  671
                  671
               
               
                  0803
                  Payment to GOE
                  2
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  744
                  674
                  674
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  302
                  1,101
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,044
                  1,474
                  1,474
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,045
                  1,473
                  1,474
               
               
                  1930
                  Total budgetary resources available
                  1,046
                  1,775
                  2,575
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  302
                  1,101
                  1,901
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  744
                  674
                  674
               
               
                  3020
                  Outlays (gross)
                  â744
                  â674
                  â674
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â1
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  â1
                  
               
               
                  3200
                  Obligated balance, end of year
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,045
                  1,473
                  1,474
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  744
                  674
                  674
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  
                  â1
                  
               
               
                  4123
                  Non-Federal sources
                  â744
                  â674
                  â674
               
               
                  4124
                  Offsetting governmental collections
                  â300
                  â799
                  â800
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,044
                  â1,474
                  â1,474
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  1
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â300
                  â800
                  â800
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â300
                  â800
                  â800
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1
                  301
                  1,112
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  301
                  1,112
                  1,948
               
               
                  
                     
                  
               
            
         
      
      
         This fund finances the payment of group life insurance premiums to private insurance companies under the Servicemembers' Group
            Life Insurance (SGLI) Act of 1965, as amended. SGLI is a program for servicemembers on active duty, ready reservists, members
            of the National Guard, members of the Commissioned Corps of the National Oceanic and Atmospheric Administration and the Public
            Health Service, cadets and midshipmen of the four service academies, and members of the Reserve Officer Training Corps. SGLI
            coverage is available in $50,000 increments up to the maximum of $400,000. Veterans' Group Life Insurance (VGLI) is a program
            of post-separation insurance which allows servicemembers to convert their SGLI coverage to renewable term insurance. Family
            Servicemembers' Group Life Insurance (FSGLI) is a program extended to the spouses and dependent children of members insured
            under the SGLI program. FSGLI provides up to a maximum of $100,000 of insurance coverage for spouses, not to exceed the amount
            of SGLI the insured member has in force, and $10,000 of free coverage for dependent children. Spousal coverage is issued in
            increments of $10,000.
         
         The Servicemembers' Group Life Insurance Traumatic Injury Protection Program (TSGLI) became effective December 1, 2005. TSGLI
            provides for payment between $25,000 and $100,000 (depending on the type of injury) to any member of the uniformed services
            covered by SGLI who sustains a traumatic injury that results in certain serious losses.
         
      
         Veterans housing benefit program fundFor the cost of direct and guaranteed loans, such sums as may be necessary to carry out the program, as authorized by subchapters
            I through III of chapter 37 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget
            Act of 1974: Provided further, That, during fiscal year  2021, 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,  $204,400,000.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â0â1â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  
                  7
                  
               
               
                  0702
                  Loan guarantee subsidy
                  130
                  
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  10
                  5
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  8
                  5
                  
               
               
                  0707
                  Reestimates of loan guarantee subsidy
                  37
                  34
                  
               
               
                  0708
                  Interest on reestimates of loan guarantee subsidy
                  33
                  27
                  
               
               
                  0709
                  Administrative expenses
                  185
                  200
                  204
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  403
                  278
                  204
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  201
                  200
                  204
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  218
                  78
                  
               
               
                  1900
                  Budget authority (total)
                  419
                  278
                  204
               
               
                  1930
                  Total budgetary resources available
                  419
                  278
                  204
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â16
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  11
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  403
                  278
                  204
               
               
                  3020
                  Outlays (gross)
                  â392
                  â288
                  â204
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  11
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  11
                  1
               
               
                  3200
                  Obligated balance, end of year
                  11
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  201
                  200
                  204
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  185
                  200
                  204
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  218
                  78
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  118
                  78
                  
               
               
                  4101
                  Outlays from mandatory balances
                  89
                  10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  207
                  88
                  
               
               
                  4180
                  Budget authority, net (total)
                  419
                  278
                  204
               
               
                  4190
                  Outlays, net (total)
                  392
                  288
                  204
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â0â1â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Acquired Direct Loans
                  1
                  2
                  2
               
               
                  115004
                  Vendee Direct Loans
                  70
                  86
                  97
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  71
                  88
                  99
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Acquired Direct Loans
                  6.33
                  17.77
                  â1.57
               
               
                  132004
                  Vendee Direct Loans
                  â5.47
                  8.51
                  â22.54
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â5.30
                  8.72
                  â22.12
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133004
                  Vendee Direct Loans
                  â4
                  7
                  â22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â4
                  7
                  â22
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134004
                  Vendee Direct Loans
                  
                  7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  
                  7
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Acquired Direct Loans
                  7
                  â3
                  
               
               
                  135004
                  Vendee Direct Loans
                  2
                  â14
                  
               
               
                  135005
                  Acquired and Vendee Loan Reestimates
                  7
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  16
                  â15
                  
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan levels supportable by subsidy budget authority:
               
               
                  215001
                  Housing Guaranteed Loans
                  187,409
                  170,737
                  142,877
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  215999
                  Total loan guarantee levels
                  187,409
                  170,737
                  142,877
               
               
                  
                  Guaranteed loan subsidy (in percent):
               
               
                  232001
                  Housing Guaranteed Loans
                  0.07
                  -.30
                  -.50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  232999
                  Weighted average subsidy rate
                  0.07
                  -.30
                  -.50
               
               
                  
                  Guaranteed loan subsidy budget authority:
               
               
                  233001
                  Housing Guaranteed Loans
                  131
                  â512
                  â714
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  233999
                  Total subsidy budget authority
                  131
                  â512
                  â714
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  Housing Guaranteed Loans
                  119
                  â512
                  â714
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  119
                  â512
                  â714
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235001
                  Housing Guaranteed Loans
                  â3,417
                  â2,462
                  
               
               
                  235002
                  Guaranteed Loan Sale SecuritiesâVendee
                  â7
                  â19
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  235999
                  Total guaranteed loan reestimates
                  â3,424
                  â2,481
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  201
                  203
                  203
               
               
                  3590
                  Outlays from new authority
                  185
                  203
                  203
               
               
                  
                     
                  
               
            
         
      
      
         Veterans Affairs (VA) Housing Program Account.âThe housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National
            Guard purchase, retain, and adapt homes in recognition of their service to the Nation. When a borrower purchases a home, the
            program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required.
         
         Under 38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement (first-time users of the program or users whose
            entitlement is fully restored) is as follows:
         
         (a) 50 percent for loans of $45,000 or less;
         (b) $22,500 for loans greater than $45,000, but no more than $56,250;
         (c) the lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000; or
         (d) 25 percent of the loan amount for loans of $144,001 or greater.
         
         This appropriation provides for the corporate leadership and operational support to VA's Housing business line. The Housing
            Program facilitates the extension of private capital, on more liberal terms than generally available to nonveterans, to assist
            veterans and servicemembers in obtaining housing credit, and assist veterans in retaining their homes during periods of temporary
            economic difficulty through intensive supplemental mortgage loan servicing.
         
         Guaranteed transitional housing loans for homeless veterans.âEstablished as a pilot project by the Veterans Benefits Improvement Act of 1998 (Public Law 105â368), this program does
            not require any new loan subsidy funding. The program has originated no new loans since 2009. The program was canceled in
            2012. The existing loan will continue to be serviced within the program's financing account.
         
         WORKLOAD [In thousands]
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2019 actual
                      2020 est.
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Construction and valuation
                     666
                     634
                     619
                  
                  
                     Loan processing
                     1178
                     1147
                     1111
                  
                  
                     Loan service and claims
                     109
                     107
                     100
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â0â1â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  185
                  200
                  204
               
               
                  41.0
                  Grants, subsidies, and contributions
                  218
                  78
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  403
                  278
                  204
               
               
                  
                     
                  
               
            
         
      
         Veterans Housing Benefit Program Fund
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â4â1â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0704
                  Subsidy for modifications of loan guarantees
                  
                  
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  12
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  â12
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  12
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  12
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         
         Housing Assistance for Homeless Veterans Under 38 U.S.C. Section 2041 and Update to Include Permanent Housing Options. This proposal would authorize, through September 30, 2025, the Secretary to use homes acquired through the guaranteed loan
            program to assist homeless Veterans through the Homeless Shelter Program.  This proposal would also amend 38 U.S.C. 38 section
            2041 by adding that properties acquired under this section may be used to provide permanent housing.  This change would better
            reflect Federal housing policy regarding homelessness.  Mandatory costs of $12.0 million over five years are associated with
            this proposal. 
         
         Extend Vendee Loan Program and Change Mandatory Vendee Origination Thresholds to Marketing Requirements. This proposal would extend through September 30, 2025 the Secretary's requirement to sell a certain percentage of properties
            that VA acquires through foreclosure with vendee financing.  The existing statutory requirement, set forth in 38 U.S.C. section
            3733 (a)(7), expires on September 30, 2020.  This proposal would change the current mandatory vendee loan origination thresholds
            to a requirement that the Secretary market a certain percentage of acquired properties with vendee loan financing.  The proposal
            would not affect market demand for vendee loan financing, and no loan subsidy costs are associated with this proposal.
         
      
         Housing Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0004
                  Property management/other expense
                  6
                  8
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  6
                  8
                  1
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  71
                  88
                  99
               
               
                  0713
                  Payment of interest to Treasury
                  22
                  24
                  26
               
               
                  0740
                  Negative subsidy obligations
                  4
                  
                  22
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  
                  21
                  
               
               
                  0743
                  Interest on downward reestimates
                  2
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  99
                  136
                  147
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  105
                  144
                  148
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  90
                  92
                  1
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â77
                  â92
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  13
                  
                  1
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  188
                  137
                  148
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  183
                  137
                  148
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  78
                  56
                  39
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â77
                  â48
                  â39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1
                  8
                  
               
               
                  1900
                  Budget authority (total)
                  184
                  145
                  148
               
               
                  1930
                  Total budgetary resources available
                  197
                  145
                  149
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  92
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  10
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  105
                  144
                  148
               
               
                  3020
                  Outlays (gross)
                  â96
                  â153
                  â148
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  10
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  10
                  1
               
               
                  3200
                  Obligated balance, end of year
                  10
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  184
                  145
                  148
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  96
                  153
                  148
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources: Payments from program account
                  â18
                  â18
                  
               
               
                  4122
                  Interest on uninvested funds
                  â7
                  
                  
               
               
                  4123
                  Interest and principal received on loans
                  â53
                  â33
                  â35
               
               
                  4123
                  Fees
                  
                  â2
                  â2
               
               
                  4123
                  Cash sale of properties
                  
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â78
                  â56
                  â39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  106
                  89
                  109
               
               
                  4170
                  Outlays, net (mandatory)
                  18
                  97
                  109
               
               
                  4180
                  Budget authority, net (total)
                  106
                  89
                  109
               
               
                  4190
                  Outlays, net (total)
                  18
                  97
                  109
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  71
                  88
                  99
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  71
                  88
                  99
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  307
                  341
                  411
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  72
                  88
                  99
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â36
                  â16
                  â17
               
               
                  1263
                  Write-offs for default: Direct loans
                  â2
                  â2
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  341
                  411
                  492
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â704
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  91
                  102
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  20
                  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
                  307
                  341
               
               
                  1402
                  Interest receivable
                  19
                  18
               
               
                  1404
                  Foreclosed property
                  2
                  2
               
               
                  1405
                  Allowance for subsidy cost (-)
                  30
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  358
                  383
               
               
                  1901
                  Other Federal assets: Other assets
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  475
                  510
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2101
                  Accounts payable
                  1
                  6
               
               
                  2103
                  Debt
                  463
                  492
               
               
                  2105
                  Other
                  6
                  6
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  
                  
               
               
                  2207
                  Other
                  5
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  475
                  504
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  475
                  510
               
               
                  
                     
                  
               
            
         
      
         Housing Guaranteed Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Losses on defaulted loans
                  592
                  671
                  760
               
               
                  0005
                  Payment to trustee reserve
                  5
                  15
                  14
               
               
                  0009
                  Property sales expense
                  103
                  105
                  119
               
               
                  0010
                  Property management expense
                  76
                  133
                  92
               
               
                  0011
                  Property improvement expense
                  3
                  3
                  4
               
               
                  0012
                  Loans acquired
                  1
                  2
                  3
               
               
                  0013
                  Refunds
                  300
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  1,080
                  929
                  992
               
               
                  
                  Credit program obligations:
               
               
                  0711
                  Default claim payments on principal
                  1,426
                  1,393
                  1,561
               
               
                  0740
                  Negative subsidy obligations
                  
                  512
                  714
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  3,182
                  2,371
                  
               
               
                  0743
                  Interest on downward reestimates
                  312
                  172
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  4,920
                  4,448
                  2,275
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  6,000
                  5,377
                  3,267
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  11,044
                  8,868
                  7,724
               
               
                  1033
                  Recoveries of prior year paid obligations
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  11,050
                  8,868
                  7,724
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  512
                  719
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  3,812
                  4,233
                  4,087
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  6
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  
                  â512
                  â719
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  3,818
                  3,721
                  3,368
               
               
                  1900
                  Budget authority (total)
                  3,818
                  4,233
                  4,087
               
               
                  1930
                  Total budgetary resources available
                  14,868
                  13,101
                  11,811
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8,868
                  7,724
                  8,544
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  291
                  343
                  52
               
               
                  3010
                  New obligations, unexpired accounts
                  6,000
                  5,377
                  3,267
               
               
                  3020
                  Outlays (gross)
                  â5,948
                  â5,668
                  â3,267
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  343
                  52
                  52
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â7
                  â7
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â7
                  â7
                  â7
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  290
                  336
                  45
               
               
                  3200
                  Obligated balance, end of year
                  336
                  45
                  45
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,818
                  4,233
                  4,087
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  5,948
                  5,668
                  3,267
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Payments from program account
                  â201
                  â61
                  
               
               
                  4120
                  Recoveries from DLFA
                  â64
                  â90
                  â100
               
               
                  4122
                  Interest on uninvested funds
                  â180
                  â815
                  â827
               
               
                  4123
                  Funding fees
                  â2,107
                  â2,005
                  â1,772
               
               
                  4123
                  Cash sale of properties
                  â1,256
                  â1,262
                  â1,388
               
               
                  4123
                  Redemption of Properties/Other income and receivables
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â3,818
                  â4,233
                  â4,087
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  6
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  2,130
                  1,435
                  â820
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  2,130
                  1,435
                  â820
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on commitments:
               
               
                  2111
                  Guaranteed loan commitments from current-year authority
                  187,409
                  170,737
                  142,877
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2150
                  Total guaranteed loan commitments
                  187,409
                  170,737
                  142,877
               
               
                  2199
                  Guaranteed amount of guaranteed loan commitments
                  51,725
                  47,123
                  39,434
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  664,358
                  712,907
                  824,214
               
               
                  2231
                  Disbursements of new guaranteed loans
                  187,409
                  170,737
                  142,877
               
               
                  2251
                  Repayments and prepayments
                  â136,837
                  â57,349
                  â54,337
               
               
                  
                  Adjustments:
               
               
                  2262
                  Terminations for default that result in acquisition of property
                  â1,426
                  â1,393
                  â1,561
               
               
                  2263
                  Terminations for default that result in claim payments
                  â597
                  â688
                  â778
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  712,907
                  824,214
                  910,415
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  180,276
                  208,310
                  230,009
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â704
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  11,334
                  9,203
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  73
                  147
               
               
                  1206
                  Non-Federal assets: Receivables, net
                  
                  10
               
               
                  
                  Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:
               
               
                  1504
                  Accounts receivable from foreclosed property
                  13
                  11
               
               
                  1504
                  Foreclosed property
                  667
                  721
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1599
                  Net present value of assets related to defaulted guaranteed loans
                  680
                  732
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  12,087
                  10,092
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  
                  
               
               
                  2105
                  Other liabilities
                  3,354
                  2,393
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  291
                  342
               
               
                  2204
                  Non-federal liabilities for loan guarantees
                  8,442
                  7,357
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  12,087
                  10,092
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  12,087
                  10,092
               
               
                  
                     
                  
               
            
         
      
         Housing Liquidating AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0105
                  Capital investments, guaranteed claims payment and other operating expenses
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 33.0)
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  
                  
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â1
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  11
                  9
                  7
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  â9
                  â7
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  2
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  1
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  2
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  â1
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  1
                  
               
               
                  3200
                  Obligated balance, end of year
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  2
                  2
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1
                  3
                  2
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Sale of homes, cash
                  â1
                  â1
                  â1
               
               
                  4123
                  Interest collection on Veteran liability debts
                  â4
                  â3
                  â3
               
               
                  4123
                  Principal collection on Veteran liability debts
                  â6
                  â5
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â11
                  â9
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â9
                  â7
                  â5
               
               
                  4170
                  Outlays, net (mandatory)
                  â10
                  â6
                  â5
               
               
                  4180
                  Budget authority, net (total)
                  â9
                  â7
                  â5
               
               
                  4190
                  Outlays, net (total)
                  â10
                  â6
                  â5
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5010
                  Total investments, SOY: non-Fed securities: Market value
                  140
                  140
                  140
               
               
                  5011
                  Total investments, EOY: non-Fed securities: Market value
                  140
                  140
                  140
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  16
                  10
                  10
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  10
                  10
                  10
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  16
                  9
                  4
               
               
                  2251
                  Repayments and prepayments
                  â7
                  â5
                  â2
               
               
                  2262
                  Adjustments: Terminations for default that result in acquisition of property
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  9
                  4
                  2
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  1
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  16
                  1
                  4
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  
                  8
                  
               
               
                  2351
                  Repayments of loans receivable
                  â15
                  â5
                  â3
               
               
                  2364
                  Other adjustments, net
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  1
                  4
                  1
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  1
                  2
               
               
                  
                  Non-Federal assets:
               
               
                  1201
                  Investments in non-Federal securities, net
                  140
                  140
               
               
                  1206
                  Receivables, net
                  1
                  1
               
               
                  1601
                  Direct loans, gross
                  1
                  10
               
               
                  1602
                  Interest receivable
                  37
                  36
               
               
                  1603
                  Allowance for estimated uncollectible loans and interest (-)
                  â28
                  â44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1604
                  Direct loans and interest receivable, net
                  10
                  2
               
               
                  1605
                  Accounts receivable from foreclosed property
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1699
                  Value of assets related to direct loans
                  10
                  3
               
               
                  1701
                  Defaulted guaranteed loans, gross
                  16
                  1
               
               
                  1703
                  Allowance for estimated uncollectible loans and interest (-)
                  â15
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1704
                  Defaulted guaranteed loans and interest receivable, net
                  1
                  1
               
               
                  1706
                  Foreclosed property
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1799
                  Value of assets related to loan guarantees
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  153
                  147
               
               
                  
                  LIABILITIES:
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  1
                  1
               
               
                  2204
                  Liabilities for loan guarantees
                  275
                  275
               
               
                  2207
                  Other Deferred Revenue
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  276
                  279
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  â123
                  â132
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  153
                  147
               
               
                  
                     
                  
               
            
         
      
         Native american veteran housing loan program accountFor administrative expenses to carry out the direct loan program authorized by subchapter V of chapter 37 of title 38, United
            States Code,  $1,163,000.
      
         Vocational rehabilitation loans program accountFor the cost of direct loans,  $33,826, 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  $2,469,522.
      In addition, for administrative expenses necessary to carry out the direct loan program,  $424,272, which may be paid to the appropriation for "General Operating Expenses, Veterans Benefits Administration".
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  2
                  1
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  1
                  
                  
               
               
                  0709
                  Administrative expenses
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4
                  3
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  2
                  2
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2
                  2
                  2
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2
                  1
                  
               
               
                  1900
                  Budget authority (total)
                  4
                  3
                  2
               
               
                  1930
                  Total budgetary resources available
                  6
                  5
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  4
                  3
                  2
               
               
                  3020
                  Outlays (gross)
                  â4
                  â3
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2
                  2
                  2
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  1
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2
                  1
                  
               
               
                  4180
                  Budget authority, net (total)
                  4
                  3
                  2
               
               
                  4190
                  Outlays, net (total)
                  4
                  3
                  2
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115002
                  Native American Direct Loans
                  5
                  12
                  13
               
               
                  115003
                  Vocational Rehabilitation
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  6
                  14
                  15
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132002
                  Native American Direct Loans
                  â11.89
                  â5.23
                  â20.25
               
               
                  132003
                  Vocational Rehabilitation
                  1.90
                  2.87
                  1.37
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â9.59
                  â4.07
                  â17.37
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  Native American Direct Loans
                  â1
                  â1
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â1
                  â1
                  â3
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Native American Direct Loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â1
                  â2
                  â2
               
               
                  
                  Direct loan reestimates:
               
               
                  135002
                  Native American Direct Loans
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  2
                  2
                  2
               
               
                  3590
                  Outlays from new authority
                  2
                  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 109â233.
         
         The Vocational Rehabilitation Loan Program provides temporary loans to cover the costs of subsistence, tuition, books, supplies,
            and equipment in conjunction with service-connected disability benefits provided to veterans participating in the Department
            of Veterans Affairs' Vocational Rehabilitation and Counseling Program as authorized by chapter 31 of title 38, United States
            Code. Repayment of these loans is made in monthly installments, without interest, through deductions from future payments
            of compensation, pension, subsistence allowance, educational assistance allowance, or retired pay.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  2
                  2
               
               
                  41.0
                  Grants, subsidies, and contributions
                  2
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4
                  3
                  2
               
               
                  
                     
                  
               
            
         
      
         Native American Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  5
                  12
                  13
               
               
                  0713
                  Payment of interest to Treasury
                  3
                  3
                  3
               
               
                  0740
                  Negative subsidy obligations
                  1
                  1
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  9
                  16
                  19
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  4
                  4
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2
                  4
                  4
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  8
                  12
                  15
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  6
                  12
                  15
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  8
                  7
                  6
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  5
                  4
                  3
               
               
                  1900
                  Budget authority (total)
                  11
                  16
                  18
               
               
                  1930
                  Total budgetary resources available
                  13
                  20
                  22
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  4
                  4
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2
                  1
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  9
                  16
                  19
               
               
                  3020
                  Outlays (gross)
                  â10
                  â17
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2
                  1
                  
               
               
                  3200
                  Obligated balance, end of year
                  1
                  
                  1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  11
                  16
                  18
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  10
                  17
                  18
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â2
                  â1
                  
               
               
                  4123
                  Non-federal sources - Repayments and prepayments of principal
                  â4
                  â3
                  â3
               
               
                  4123
                  Non-Federal sources - Interest received on loans
                  â2
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â8
                  â7
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  3
                  9
                  12
               
               
                  4170
                  Outlays, net (mandatory)
                  2
                  10
                  12
               
               
                  4180
                  Budget authority, net (total)
                  3
                  9
                  12
               
               
                  4190
                  Outlays, net (total)
                  2
                  10
                  12
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  5
                  12
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  5
                  12
                  13
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  61
                  64
                  74
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  6
                  13
                  12
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  64
                  74
                  83
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â704
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  5
                  5
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  1
                  
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  63
                  64
               
               
                  1402
                  Interest receivable
                  2
                  3
               
               
                  1405
                  Other assets
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  67
                  69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  73
                  74
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Federal liabilities debt
                  71
                  72
               
               
                  2105
                  Other liabilities
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  73
                  74
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  73
                  74
               
               
                  
                     
                  
               
            
         
      
         Transitional Housing Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â704
                  2019 actual
                  2020 est.
                  2021 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
                  4
                  3
                  3
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  4
                  4
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  1
                  1
               
               
                  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
                  
                  â1
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â704
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1121
                  Limitation available from carry-forward
                  95
                  95
                  95
               
               
                  1143
                  Unobligated limitation carried forward
                  â95
                  â95
                  â95
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â704
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  5
                  5
               
               
                  1401
                  Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  9
                  9
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  5
                  5
               
               
                  2105
                  Loan Guaranty/Other Liabilities
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  9
                  9
               
               
                  
                     
                  
               
            
         
      
         Vocational Rehabilitation Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â702
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Authority to borrow (indefinite)
                  2
                  2
                  2
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  1
                  2
                  2
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1
                  2
                  2
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â1
                  â2
                  â2
               
               
                  1900
                  Budget authority (total)
                  1
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  â1
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  2
                  2
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  1
                  2
                  2
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Repayments and prepayments of principal
                  â1
                  â2
                  â2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â702
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  1
                  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
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â702
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  
                  Investments in U.S. securities:
               
               
                  1104
                  Investments US Securities
                  
                  
               
               
                  1401
                  Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  1
                  1
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Trust Funds
         Post-Vietnam Era Veterans Education AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8133â0â7â702
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  62
                  62
                  62
               
               
                  1930
                  Total budgetary resources available
                  62
                  62
                  62
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  62
                  62
                  62
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  1
                  1
               
               
                  3200
                  Obligated balance, end of year
                  1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This account was established under Public Law 94â502, Veterans' Education and Employment Assistance Act, 1976. This program
            consists of voluntary contributions by eligible servicemembers and matching contributions provided by the Department of Defense
            and provides educational assistance payments to participants who entered the service after December 31, 1976. Chapter 32,
            title 38, U.S.C. Section 901 is a non-contributory program with educational assistance provided by the Department of Defense.
            Public Law 99â576, enacted October 28, 1986, closed the program permanently for new enrollments effective March 31, 1987.
            The estimated activity in the fund follows:
         
         CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES  
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Total program obligations (in thousands)
                     $106
                     $101
                     $96
                  
                  
                     Number of disenrollments
                     78 
                     74 
                     70
                  
                  
                     Total refunds (in thousands)
                     $106
                     $101
                     $96
                  
                  
                     Average Refund
                     $1,363
                     $1,363
                     $1,363
                  
                  
                     Total trainees
                     0
                     0 
                     0
                  
                  
                     Total trainee cost (in thousands)
                     $0
                     $0
                     $0
                  
                  
                     Average trainee cost
                     $0
                     $0
                     $0
                  
                  
                     Section 901 trainees
                     0
                     0 
                     0
                  
                  
                     Total Section 901 trainee cost (in thousands)
                     $0
                     $0
                     $0
                  
                  
                     Average Section 901 trainee cost
                     $0
                     $0
                     $0
                  
                  
                     
                        
                     
                  
               
            
         
      
         National Service Life Insurance FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2,324
                  1,873
                  1,489
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  NSLI Fund, Premium and Other Receipts
                  34
                  45
                  36
               
               
                  1140
                  NSLI Fund, Interest
                  106
                  104
                  76
               
               
                  1140
                  NSLI Fund, Payments from General and Special Funds
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  141
                  149
                  112
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  141
                  149
                  112
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  2,465
                  2,022
                  1,601
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  National Service Life Insurance Fund
                  â142
                  â149
                  â113
               
               
                  2103
                  National Service Life Insurance Fund
                  â450
                  â384
                  â335
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â592
                  â533
                  â448
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â592
                  â533
                  â448
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1,873
                  1,489
                  1,153
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Death claims
                  389
                  353
                  286
               
               
                  0002
                  Disability claims
                  2
                  1
                  1
               
               
                  0003
                  Matured endowments
                  110
                  90
                  82
               
               
                  0004
                  Cash surrenders
                  28
                  25
                  23
               
               
                  0005
                  Dividends
                  31
                  31
                  30
               
               
                  0006
                  Interest paid on dividend credits and deposits
                  20
                  14
                  10
               
               
                  0007
                  Payment to general operating expenses
                  11
                  11
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  591
                  525
                  441
               
               
                  0201
                  Capital investment: Policy loans
                  6
                  8
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  597
                  533
                  448
               
               
                  0801
                  Death claims
                  22
                  25
                  19
               
               
                  0802
                  Disability claims
                  1
                  
                  
               
               
                  0803
                  Matured endowments
                  6
                  6
                  5
               
               
                  0804
                  Cash surrenders
                  1
                  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
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  33
                  37
                  29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  630
                  570
                  477
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  1
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  6
                  1
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  142
                  149
                  113
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  450
                  384
                  335
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  592
                  533
                  448
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  33
                  37
                  29
               
               
                  1900
                  Budget authority (total)
                  625
                  570
                  477
               
               
                  1930
                  Total budgetary resources available
                  631
                  571
                  478
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  694
                  591
                  505
               
               
                  3010
                  New obligations, unexpired accounts
                  630
                  570
                  477
               
               
                  3020
                  Outlays (gross)
                  â727
                  â656
                  â569
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  591
                  505
                  413
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  694
                  591
                  505
               
               
                  3200
                  Obligated balance, end of year
                  591
                  505
                  413
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  625
                  570
                  477
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  175
                  95
                  234
               
               
                  4101
                  Outlays from mandatory balances
                  552
                  561
                  335
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  727
                  656
                  569
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â33
                  â37
                  â29
               
               
                  4180
                  Budget authority, net (total)
                  592
                  533
                  448
               
               
                  4190
                  Outlays, net (total)
                  694
                  619
                  540
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  3,015
                  2,456
                  1,823
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  2,456
                  1,823
                  1,396
               
               
                  
                     
                  
               
            
         
      
      
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund was established in 1940. It is for the World War II servicemembers' and veterans' insurance program. Over 22 million
            policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number
            and amount of policies in force is shown as follows:
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     160,992
                      127,172 
                     97,612 
                  
                  
                     Insurance in force (dollars in millions)
                     $2,056 
                     $1,589 
                     $1,193 
                  
                  
                     
                        
                     
                  
               
            
         
         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 $2,009 million as of September 30, 2020 to $1,548 million as of September 30, 2021. The actuarial
            estimate of policy obligations as of September 30, 2021, totals $1,483 million, leaving a balance of $65 million for contingency
            reserves.
         
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Unexpended balance, start of year:
               
               
                  0100
                  Balance, start of year
                  3,019
                  2,466
                  1,996
               
               
                  0298
                  Adjustment to reconcile to proprietary accounting
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0999
                  Total balance, start of year
                  3,018
                  2,466
                  1,996
               
               
                  
                  Cash income during the year:
               
               
                  
                  Current law:
               
               
                  
                  Receipts:
               
               
                  1130
                  NSLI Fund, Premium and Other Receipts
                  34
                  45
                  36
               
               
                  1130
                  National Service Life Insurance Fund
                  33
                  37
                  29
               
               
                  1150
                  NSLI Fund, Interest
                  106
                  104
                  76
               
               
                  1160
                  NSLI Fund, Payments from General and Special Funds
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Income under present law
                  174
                  186
                  141
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total cash income
                  174
                  186
                  141
               
               
                  
                  Cash outgo during year:
               
               
                  
                  Current law:
               
               
                  2100
                  National Service Life Insurance Fund [Budget Acct]
                  â727
                  â656
                  â569
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â727
                  â656
                  â569
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â727
                  â656
                  â569
               
               
                  
                  Surplus or deficit:
               
               
                  3110
                  Excluding interest
                  â659
                  â574
                  â504
               
               
                  3120
                  Interest
                  106
                  104
                  76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  â553
                  â470
                  â428
               
               
                  3298
                  Adjustment to reconcile to proprietary accounting
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3299
                  Total adjustments
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total change in fund balance
                  â552
                  â470
                  â428
               
               
                  
                  Unexpended balance, end of year:
               
               
                  4100
                  Uninvested balance (net), end of year
                  10
                  173
                  172
               
               
                  4200
                  National Service Life Insurance Fund
                  2,456
                  1,823
                  1,396
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total balance, end of year
                  2,466
                  1,996
                  1,568
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  33.0
                  Investments and loans
                  6
                  8
                  7
               
               
                  42.0
                  Insurance claims and indemnities
                  529
                  470
                  392
               
               
                  43.0
                  Interest and dividends
                  63
                  55
                  49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  598
                  533
                  448
               
               
                  99.0
                  Reimbursable obligations
                  32
                  37
                  29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  630
                  570
                  477
               
               
                  
                     
                  
               
            
         
      
         United States Government Life Insurance FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1
                  1
                  
               
               
                  0198
                  Rounding adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  2
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  2
                  1
                  
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  United States Government Life Insurance Fund
                  
                  â1
                  
               
               
                  2103
                  United States Government Life Insurance Fund
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Death claims
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Direct program activities, subtotal
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  1
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  1
                  
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (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
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  1
                  
               
               
                  3020
                  Outlays (gross)
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  1
                  1
               
               
                  3200
                  Obligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1
                  
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1
                  1
                  
               
               
                  4180
                  Budget authority, net (total)
                  1
                  1
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  2
                  2
                  1
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  2
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund was established in 1919 to receive premiums and pay claims on insurance issued under the provisions of the War Risk
            Insurance Act. The general decline in the activity of the fund is indicated in the following table:
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     6
                     0
                     0
                  
                  
                     Insurance in force (dollars in millions)
                     $.017 
                     $0 
                     $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 $1.5 million as of September 30, 2020, to $1.3 million as of September 30, 2021, as an increasing number of policies
            mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2021, totals $0.9 million,
            leaving a balance of $0.4 million for contingency reserves.
         
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Unexpended balance, start of year:
               
               
                  0100
                  Balance, start of year
                  2
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0999
                  Total balance, start of year
                  2
                  2
                  1
               
               
                  
                  Cash outgo during year:
               
               
                  
                  Current law:
               
               
                  2100
                  United States Government Life Insurance Fund [Budget Acct]
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â1
                  â1
                  
               
               
                  
                  Surplus or deficit:
               
               
                  3110
                  Excluding interest
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  â1
                  â1
                  
               
               
                  3298
                  Adjustment to reconcile to proprietary accounting
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3299
                  Total adjustments
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total change in fund balance
                  
                  â1
                  
               
               
                  
                  Unexpended balance, end of year:
               
               
                  4100
                  Uninvested balance (net), end of year
                  
                  
                  
               
               
                  4200
                  United States Government Life Insurance Fund
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total balance, end of year
                  2
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
         Veterans Special Life Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8455â0â8â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Death claims
                  140
                  143
                  139
               
               
                  0802
                  Cash surrenders
                  11
                  13
                  11
               
               
                  0803
                  Dividends
                  21
                  17
                  14
               
               
                  0804
                  All other
                  17
                  15
                  14
               
               
                  0805
                  Payments to insurance account
                  7
                  8
                  7
               
               
                  0806
                  Capital investment
                  5
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  201
                  200
                  189
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,101
                  991
                  875
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  93
                  84
                  73
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  91
                  84
                  73
               
               
                  1930
                  Total budgetary resources available
                  1,192
                  1,075
                  948
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  991
                  875
                  759
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  403
                  383
                  351
               
               
                  3010
                  New obligations, unexpired accounts
                  201
                  200
                  189
               
               
                  3020
                  Outlays (gross)
                  â221
                  â232
                  â247
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  383
                  351
                  293
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â16
                  â14
                  â14
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â14
                  â14
                  â14
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  387
                  369
                  337
               
               
                  3200
                  Obligated balance, end of year
                  369
                  337
                  279
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  91
                  84
                  73
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  91
                  84
                  73
               
               
                  4101
                  Outlays from mandatory balances
                  130
                  148
                  174
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  221
                  232
                  247
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â61
                  â55
                  â48
               
               
                  4123
                  Non-Federal sources
                  â2
                  â2
                  â1
               
               
                  4123
                  Non-Federal sources
                  â20
                  â19
                  â17
               
               
                  4123
                  Non-Federal sources
                  â10
                  â8
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â93
                  â84
                  â73
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  128
                  148
                  174
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  128
                  148
                  174
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,487
                  1,357
                  1,209
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,357
                  1,209
                  1,035
               
               
                  
                     
                  
               
            
         
      
      
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund finances the payment of claims on life insurance policies issued before January 3, 1957, to veterans who served
            in the Armed Forces subsequent to April 1, 1951. No new policies can be issued.
         
         Benefit program:
         
         Death claims.âRepresents payments to designated beneficiaries.
         
         Cash surrenders.âA policyholder may terminate his or her insurance by cashing in the policy for its cash value.
         
         Dividends.âPolicyholders participate in the distribution of annual dividends.
         
         All other.âClassified in this category are payments to policyholders who: (a) hold endowment policies which have matured; (b) have
            purchased total disability income coverage and subsequently become disabled; and (c) are paid interest on dividend credits
            and deposits.
         
         The following table reflects the decrease in the number of policies and the amounts of insurance in force:
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     80,504
                     71,175 
                     61,982 
                  
                  
                     Insurance in force (dollars in millions)
                     $1,189 
                     $1,074 
                     $944 
                  
                  
                     
                        
                     
                  
               
            
         
         Financing.âPayments from this fund are financed primarily from premium receipts and interest on investments.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8455â0â8â701
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  33.0
                  Investments and loans
                  5
                  4
                  4
               
               
                  42.0
                  Insurance claims and indemnities
                  161
                  165
                  159
               
               
                  43.0
                  Interest and dividends
                  35
                  31
                  26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  201
                  200
                  189
               
               
                  
                     
                  
               
            
         
      
         Departmental AdministrationFederal Funds
         Construction, major projectsFor constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction
            or for the use of the Department of Veterans Affairs, or for any of the purposes set forth in sections 316, 2404, 2406 and
            chapter 81 of title 38, United States Code, not otherwise provided for, including planning, architectural and engineering
            services, construction management services, maintenance or guarantee period services costs associated with equipment guarantees
            provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and
            site acquisition, where the estimated cost of a project is more than the amount set forth in section 8104(a)(3)(A) of title
            38, United States Code, or where funds for a project were made available in a previous major project appropriation,  $1,373,000,000, of which  $980,638,000 shall remain available until September 30,  2025, and of which  $392,362,000 shall remain available until expended, of which  $237,198,000 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 planning cost estimating and design for major medical facility projects and major medical facility leases and investment strategy studies funded through the advance planning fund and the planning and design activities funded through
            the design fund, including needs assessments which may or may not lead to capital investments, and 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  2021, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30,
             2021; and (2) by the awarding of a construction contract by September 30,  2022: 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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0110â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical programs
                  1,013
                  1,603
                  1,519
               
               
                  0002
                  National cemeteries
                  189
                  190
                  113
               
               
                  0005
                  Staff offices
                  5
                  10
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  1,207
                  1,803
                  1,642
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,207
                  1,803
                  1,642
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,487
                  2,798
                  2,230
               
               
                  1020
                  Adjustment of unobligated bal brought forward, Oct 1
                  326
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  15
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,828
                  2,798
                  2,230
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2,177
                  1,235
                  1,373
               
               
                  1900
                  Budget authority (total)
                  2,177
                  1,235
                  1,373
               
               
                  1930
                  Total budgetary resources available
                  4,005
                  4,033
                  3,603
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2,798
                  2,230
                  1,961
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  683
                  750
                  1,207
               
               
                  3010
                  New obligations, unexpired accounts
                  1,207
                  1,803
                  1,642
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  9
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â1,118
                  â1,346
                  â1,381
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â15
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  750
                  1,207
                  1,468
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  683
                  750
                  1,207
               
               
                  3200
                  Obligated balance, end of year
                  750
                  1,207
                  1,468
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2,177
                  1,235
                  1,373
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  265
                  234
                  260
               
               
                  4011
                  Outlays from discretionary balances
                  853
                  1,112
                  1,121
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,118
                  1,346
                  1,381
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  2,177
                  1,235
                  1,373
               
               
                  4080
                  Outlays, net (discretionary)
                  1,117
                  1,346
                  1,381
               
               
                  4180
                  Budget authority, net (total)
                  2,177
                  1,235
                  1,373
               
               
                  4190
                  Outlays, net (total)
                  1,117
                  1,346
                  1,381
               
               
                  
                     
                  
               
            
         
      
      
         The Construction, Major Projects appropriation funds construction projects currently costing more than $20 million.  Funding
            is requested to complete two previously funded projects in American Lake, WA and Long Beach, CA; and five on-going projects
            in Alameda, CA; San Diego, CA; Canandaigua, NY; Livermore, CA; Dallas, TX, and for the CHIP IN project in Tulsa, OK. In addition,
            two expansions at existing national cemeteries in San Antonio, TX and San Diego, CA 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.
         
         $35 million of funds appropriated in 2016 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. 114â113) and
            the funds are made available by the Treasury.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0110â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  52
                  78
                  78
               
               
                  25.3
                  Other goods and services from Federal sources
                  41
                  61
                  61
               
               
                  32.0
                  Land and structures
                  1,114
                  1,664
                  1,503
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1,207
                  1,803
                  1,642
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,207
                  1,803
                  1,642
               
               
                  
                     
                  
               
            
         
      
         Construction, minor projectsFor constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction
            or for the use of the Department of Veterans Affairs, including planning and assessments of needs which may lead to capital
            investments, architectural and engineering services, maintenance or guarantee period services costs associated with equipment
            guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction
            costs, and site acquisition, or for any of the purposes set forth in sections 316, 2404, 2406 and chapter 81 of title 38,
            United States Code, not otherwise provided for, where the estimated cost of a project is equal to or less than the amount
            set forth in section 8104(a)(3)(A) of title 38, United States Code,  $400,000,000, to remain available until September 30,  2025, 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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0111â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical programs
                  516
                  475
                  529
               
               
                  0002
                  National cemeteries
                  192
                  111
                  106
               
               
                  0003
                  Regional offices
                  44
                  61
                  41
               
               
                  0004
                  Staff offices
                  24
                  45
                  55
               
               
                  0005
                  Choice Act, P.L. 113â146, Sec. 801
                  10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  786
                  692
                  731
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  866
                  946
                  654
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  66
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  932
                  946
                  654
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  800
                  400
                  400
               
               
                  1900
                  Budget authority (total)
                  800
                  400
                  400
               
               
                  1930
                  Total budgetary resources available
                  1,732
                  1,346
                  1,054
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  946
                  654
                  323
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  903
                  1,116
                  1,079
               
               
                  3010
                  New obligations, unexpired accounts
                  786
                  692
                  731
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â502
                  â729
                  â464
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â66
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,116
                  1,079
                  1,346
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  903
                  1,116
                  1,079
               
               
                  3200
                  Obligated balance, end of year
                  1,116
                  1,079
                  1,346
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  800
                  400
                  400
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  13
                  79
                  72
               
               
                  4011
                  Outlays from discretionary balances
                  424
                  612
                  354
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  437
                  691
                  426
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  800
                  400
                  400
               
               
                  4080
                  Outlays, net (discretionary)
                  435
                  691
                  426
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  65
                  38
                  38
               
               
                  4180
                  Budget authority, net (total)
                  800
                  400
                  400
               
               
                  4190
                  Outlays, net (total)
                  500
                  729
                  464
               
               
                  
                     
                  
               
            
         
      
      
         The Construction, Minor Projects appropriation funds construction projects costing equal to or less than $20 million. This
            account is used to improve the infrastructure of medical facilities and other Department-owned facilities to reduce the risk
            to patient life and safety, correct code deficiencies, and improve national cemeteries and regional and staff offices.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0111â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  20
                  20
                  20
               
               
                  32.0
                  Land and structures
                  766
                  672
                  711
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  786
                  692
                  731
               
               
                  
                     
                  
               
            
         
      
         Grants for construction of state extended care facilitiesFor grants to assist States to acquire or construct State nursing home and domiciliary facilities and to remodel, modify,
            or alter existing hospital, nursing home, and domiciliary facilities in State homes, for furnishing care to veterans as authorized
            by sections 8131 through 8137 of title 38, United States Code, $90,000,000, to remain available until expended.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0181â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants for construction of state extended care facilities
                  502
                  250
                  90
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  502
                  250
                  90
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  459
                  160
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  53
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  512
                  160
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  150
                  90
                  90
               
               
                  1930
                  Total budgetary resources available
                  662
                  250
                  90
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  160
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  409
                  767
                  684
               
               
                  3010
                  New obligations, unexpired accounts
                  502
                  250
                  90
               
               
                  3020
                  Outlays (gross)
                  â91
                  â333
                  â320
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â53
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  767
                  684
                  454
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  409
                  767
                  684
               
               
                  3200
                  Obligated balance, end of year
                  767
                  684
                  454
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  150
                  90
                  90
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  2
                  2
               
               
                  4011
                  Outlays from discretionary balances
                  91
                  331
                  318
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  91
                  333
                  320
               
               
                  4180
                  Budget authority, net (total)
                  150
                  90
                  90
               
               
                  4190
                  Outlays, net (total)
                  91
                  333
                  320
               
               
                  
                     
                  
               
            
         
      
      
         The Grants for Construction of State Extended Care Facilities program is authorized by sections 8131 through 8137 of title
            38, United States Code. It is a shared program between States and the Department of Veterans Affairs (VA), whereby VA provides
            no more than 65 percent of the funding for new construction of State home facilities, furnishing of domiciliary or nursing
            home care to veterans, and expansion, remodeling, or alteration of existing State home facilities. The State is responsible
            for providing the remaining 35 percent of funding.
         
      
         Grants for construction of veterans cemeteriesFor grants to assist States and tribal organizations in establishing, expanding, or improving veterans cemeteries as authorized
            by section 2408 of title 38, United States Code, $45,000,000, to remain available until expended.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0183â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants for construction of state veterans cemeteries
                  45
                  51
                  46
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  45
                  51
                  46
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  6
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  6
                  6
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  45
                  45
                  45
               
               
                  1930
                  Total budgetary resources available
                  51
                  51
                  48
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  6
                  
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  95
                  89
                  49
               
               
                  3010
                  New obligations, unexpired accounts
                  45
                  51
                  46
               
               
                  3020
                  Outlays (gross)
                  â49
                  â91
                  â58
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  89
                  49
                  34
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  95
                  89
                  49
               
               
                  3200
                  Obligated balance, end of year
                  89
                  49
                  34
               
               
                  
                     
                  
               
               
                  
                  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
                  49
                  67
                  34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  49
                  91
                  58
               
               
                  4180
                  Budget authority, net (total)
                  45
                  45
                  45
               
               
                  4190
                  Outlays, net (total)
                  49
                  91
                  58
               
               
                  
                     
                  
               
            
         
      
         General administration
         (Including transfer of funds)For necessary operating expenses of the Department of Veterans Affairs, not otherwise provided for, including administrative
            expenses in support of Department-wide capital planning, management and policy activities, uniforms, or allowances therefor;
            not to exceed $25,000 for official reception and representation expenses; hire of passenger motor vehicles; and reimbursement
            of the General Services Administration for security guard services,  $413,000,000, of which not to exceed 10 percent shall remain available until September 30,  2022: 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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0142â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0014
                  General administration
                  355
                  361
                  413
               
               
                  0806
                  General administration, reimbursable program
                  307
                  388
                  488
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  662
                  749
                  901
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  6
                  9
                  4
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  12
                  9
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  356
                  356
                  413
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  305
                  388
                  488
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  308
                  388
                  488
               
               
                  1900
                  Budget authority (total)
                  664
                  744
                  901
               
               
                  1930
                  Total budgetary resources available
                  676
                  753
                  905
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â5
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  9
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  170
                  194
                  106
               
               
                  3010
                  New obligations, unexpired accounts
                  662
                  749
                  901
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  23
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â632
                  â837
                  â893
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â29
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  194
                  106
                  114
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â33
                  â11
                  â11
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  25
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â11
                  â11
                  â11
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  137
                  183
                  95
               
               
                  3200
                  Obligated balance, end of year
                  183
                  95
                  103
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  664
                  744
                  901
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  503
                  659
                  803
               
               
                  4011
                  Outlays from discretionary balances
                  129
                  178
                  90
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  632
                  837
                  893
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â330
                  â388
                  â488
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â332
                  â388
                  â488
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  27
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  24
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  356
                  356
                  413
               
               
                  4080
                  Outlays, net (discretionary)
                  300
                  449
                  405
               
               
                  4180
                  Budget authority, net (total)
                  356
                  356
                  413
               
               
                  4190
                  Outlays, net (total)
                  300
                  449
                  405
               
               
                  
                     
                  
               
            
         
      
      
         General Administration.âIncludes departmental executive direction, departmental support offices, the Office of General Counsel, and the Office of
            Accountability and Whistleblower Protection. The Pershing Hall Revolving Fund was created to operate and manage Pershing Hall,
            an asset of the United States, located in Paris, France. All operating expenses for Pershing Hall are borne by the revolving
            fund and all receipts generated by the operation of Pershing Hall are deposited in the revolving fund.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0142â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  197
                  210
                  237
               
               
                  11.5
                  Other personnel compensation
                  3
                  6
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  200
                  216
                  244
               
               
                  12.1
                  Civilian personnel benefits
                  64
                  70
                  75
               
               
                  21.0
                  Travel and transportation of persons
                  6
                  6
                  7
               
               
                  23.2
                  Rental payments to others
                  18
                  17
                  20
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  5
                  3
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  59
                  45
                  60
               
               
                  26.0
                  Supplies and materials
                  1
                  3
                  3
               
               
                  31.0
                  Equipment
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  355
                  361
                  413
               
               
                  99.0
                  Reimbursable obligations
                  307
                  388
                  488
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  662
                  749
                  901
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0142â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,624
                  1,792
                  2,018
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  899
                  1,268
                  1,385
               
               
                  
                     
                  
               
            
         
      
         Board of Veterans AppealsFor necessary operating expenses of the Board of Veterans Appeals,  $198,000,000, of which not to exceed 10 percent shall remain available until September 30,  2022.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1122â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0014
                  Board of Veterans' Appeals
                  166
                  182
                  198
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  15
                  16
                  8
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  16
                  16
                  8
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  175
                  182
                  198
               
               
                  1120
                  Appropriations transferred to other acct [036â0167]
                  â8
                  
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  167
                  174
                  198
               
               
                  1930
                  Total budgetary resources available
                  183
                  190
                  206
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  16
                  8
                  8
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  19
                  15
                  27
               
               
                  3010
                  New obligations, unexpired accounts
                  166
                  182
                  198
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â171
                  â170
                  â191
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  15
                  27
                  34
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  19
                  15
                  27
               
               
                  3200
                  Obligated balance, end of year
                  15
                  27
                  34
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  167
                  174
                  198
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  141
                  147
                  168
               
               
                  4011
                  Outlays from discretionary balances
                  30
                  23
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  171
                  170
                  191
               
               
                  4180
                  Budget authority, net (total)
                  167
                  174
                  198
               
               
                  4190
                  Outlays, net (total)
                  171
                  170
                  191
               
               
                  
                     
                  
               
            
         
      
      
         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, memorial benefits, and healthcare delivery. The Veterans Appeals Improvement and Modernization Act
            of 2017, enacted on August 23, 2017, became effective on February 19, 2019. This law reformed the current appeals process
            and replaced it with a new, simpler process that uses easy to understand language and gives veterans choice and control of
            their appeal.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1122â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  113
                  129
                  131
               
               
                  11.5
                  Other personnel compensation
                  4
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  117
                  132
                  134
               
               
                  12.1
                  Civilian personnel benefits
                  36
                  42
                  43
               
               
                  21.0
                  Travel and transportation of persons
                  
                  1
                  1
               
               
                  23.2
                  Rental payments to others
                  4
                  
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  8
                  5
                  11
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  2
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  166
                  182
                  198
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1122â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,077
                  1,190
                  1,161
               
               
                  
                     
                  
               
            
         
      
         Office of inspector generalFor necessary expenses of the Office of Inspector General, to include information technology, in carrying out the provisions
            of the Inspector General Act of 1978 (5 U.S.C. App.),  $228,000,000, of which not to exceed 10 percent shall remain available until September 30,  2022.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0170â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Office of Inspector General (Direct)
                  192
                  218
                  228
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0192
                  Total direct program
                  192
                  218
                  228
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  7
                  8
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  9
                  8
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  192
                  210
                  228
               
               
                  1900
                  Budget authority (total)
                  192
                  210
                  228
               
               
                  1930
                  Total budgetary resources available
                  201
                  218
                  228
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  22
                  23
                  60
               
               
                  3010
                  New obligations, unexpired accounts
                  192
                  218
                  228
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â190
                  â181
                  â218
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  23
                  60
                  70
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  22
                  23
                  60
               
               
                  3200
                  Obligated balance, end of year
                  23
                  60
                  70
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  192
                  210
                  228
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  165
                  157
                  170
               
               
                  4011
                  Outlays from discretionary balances
                  25
                  24
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  190
                  181
                  218
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  192
                  210
                  228
               
               
                  4080
                  Outlays, net (discretionary)
                  189
                  181
                  218
               
               
                  4180
                  Budget authority, net (total)
                  192
                  210
                  228
               
               
                  4190
                  Outlays, net (total)
                  189
                  181
                  218
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation provides for carrying out the independent oversight responsibilities of the Inspector General Act of 1978. This oversight includes Department of Veterans Affairs (VA)-wide audit, investigation, health care inspection, and management
            support functions to identify and report weaknesses and deficiencies that create conditions for actual or potential fraud
            and other criminal activity, mismanagement, and waste in VA programs and operations. The audit function plans and conducts
            internal programmatic and financial audits and evaluations of all facets of VA operations. The health care inspection function
            performs legislatively mandated medical care quality assurance reviews and oversight of VA health care programs. The investigative
            function performs criminal and administrative investigations of improper and illegal activities involving VA operations, personnel,
            beneficiaries, and other parties.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0170â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  106
                  123
                  129
               
               
                  11.5
                  Other personnel compensation
                  8
                  10
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  114
                  133
                  139
               
               
                  12.1
                  Civilian personnel benefits
                  41
                  48
                  49
               
               
                  21.0
                  Employee Travel
                  7
                  8
                  8
               
               
                  23.1
                  Rental payments to GSA
                  7
                  7
                  7
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  2
                  2
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  16
                  17
                  18
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  4
                  2
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  192
                  218
                  228
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  192
                  218
                  228
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0170â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  908
                  1,020
                  1,048
               
               
                  
                     
                  
               
            
         
      
         Information technology systems
         (including transfer of funds)For necessary expenses for information technology systems and telecommunications support, including developmental information
            systems and operational information systems; for pay and associated costs; and for the capital asset acquisition of information
            technology systems, including management and related contractual costs of said acquisitions, including contractual costs associated
            with operations authorized by section 3109 of title 5, United States Code,  $4,912,000,000, plus reimbursements: Provided, That  $1,211,238,000 shall be for pay and associated costs, of which not to exceed 3 percent shall remain available until September 30,  2022: Provided further, That  $3,205,216,000 shall be for operations and maintenance, of which not to exceed 5 percent shall remain available until September 30,  2022: Provided further, That  $495,546,000 shall be for information technology systems development, and shall remain available until September 30,  2022: 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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Development
                  451
                  463
                  496
               
               
                  0002
                  Operations and maintenance
                  2,597
                  2,808
                  3,201
               
               
                  0003
                  Administrative and salaries
                  1,221
                  1,207
                  1,207
               
               
                  0004
                  P.L. 113â146, Sec. 801 - IT Support
                  22
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,291
                  4,482
                  4,904
               
               
                  0804
                  IT Systems, Reimbursable obligations
                  60
                  71
                  76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4,351
                  4,553
                  4,980
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  206
                  119
                  1
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  212
                  119
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  4,103
                  4,372
                  4,912
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â8
                  â8
                  â8
               
               
                  1121
                  Appropriations transferred from other acct [036â1122]
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,103
                  4,364
                  4,904
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0140]
                  69
                  
                  
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  27
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  96
                  
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  37
                  71
                  76
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  23
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  60
                  71
                  76
               
               
                  1900
                  Budget authority (total)
                  4,259
                  4,435
                  4,980
               
               
                  1930
                  Total budgetary resources available
                  4,471
                  4,554
                  4,981
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  119
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,905
                  1,755
                  1,678
               
               
                  3010
                  New obligations, unexpired accounts
                  4,351
                  4,553
                  4,980
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  33
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,459
                  â4,630
                  â4,848
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â69
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,755
                  1,678
                  1,810
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â24
                  â24
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â23
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â24
                  â24
                  â24
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,904
                  1,731
                  1,654
               
               
                  3200
                  Obligated balance, end of year
                  1,731
                  1,654
                  1,786
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4,259
                  4,435
                  4,980
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2,739
                  3,183
                  3,563
               
               
                  4011
                  Outlays from discretionary balances
                  1,673
                  1,447
                  1,285
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,412
                  4,630
                  4,848
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â44
                  â71
                  â76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â44
                  â71
                  â76
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â23
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  4,199
                  4,364
                  4,904
               
               
                  4080
                  Outlays, net (discretionary)
                  4,368
                  4,559
                  4,772
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  47
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  4,199
                  4,364
                  4,904
               
               
                  4190
                  Outlays, net (total)
                  4,415
                  4,559
                  4,772
               
               
                  
                     
                  
               
            
         
      
      
         The Information Technology (IT) Systems appropriation funds IT services such as systems development and performance, operations
            and maintenance, information security, and customer support. This appropriation enables the effective and efficient delivery
            of services to the Nation's largest healthcare network, as well as the veterans benefits and corporate business lines within
            the Department of Veterans Affairs (VA).
         
         Development.âThe Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits
            for veterans and their families. This account also supports improvements in the Community Care Program, modernizations to
            veterans benefits and appeals processing, as well as the divestiture of legacy IT systems.
         
         Operations and Maintenance.âThe Office of Information & Technology purchases, maintains, manages, and supports all the computer, phone, telecommunication,
            and data systems equipment and infrastructure for all VA facilities.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  746
                  792
                  792
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  746
                  792
                  792
               
               
                  12.1
                  Civilian personnel benefits
                  252
                  262
                  262
               
               
                  21.0
                  Travel and transportation of persons
                  9
                  14
                  14
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  977
                  971
                  1,062
               
               
                  23.3
                  Communications/utilities - Choice Act, P.L. 113â146, Sec. 801
                  8
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  1,918
                  1,845
                  2,093
               
               
                  25.2
                  Other services from non-Federal -Choice Act, P.L. 113â146, Sec. 801
                  14
                  4
                  
               
               
                  26.0
                  Supplies and materials
                  6
                  25
                  17
               
               
                  31.0
                  Equipment
                  360
                  569
                  664
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,291
                  4,482
                  4,904
               
               
                  99.0
                  Reimbursable obligations
                  60
                  71
                  76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4,351
                  4,553
                  4,980
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  7,376
                  7,772
                  7,772
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  93
                  118
                  113
               
               
                  
                     
                  
               
            
         
      
         Veterans Electronic Health RecordFor activities related to implementation, preparation, development, interface, management, rollout, and maintenance of a Veterans
            Electronic Health Record system, including contractual costs associated with operations authorized by section 3109 of title
            5, United States Code, and salaries and expenses of employees hired under titles 5 and 38, United States Code,  $2,627,000,000, to remain available until September 30,  2023.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1123â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  EHR Contract
                  697
                  1,003
                  1,191
               
               
                  0002
                  PMO Support
                  150
                  193
                  255
               
               
                  0003
                  Infrastructure Readiness
                  371
                  341
                  1,181
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,218
                  1,537
                  2,627
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  205
                  94
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,107
                  1,500
                  2,627
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â57
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  1,107
                  1,443
                  2,627
               
               
                  1930
                  Total budgetary resources available
                  1,312
                  1,537
                  2,627
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  94
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  438
                  1,144
                  844
               
               
                  3010
                  New obligations, unexpired accounts
                  1,218
                  1,537
                  2,627
               
               
                  3020
                  Outlays (gross)
                  â512
                  â1,837
                  â2,011
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,144
                  844
                  1,460
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  438
                  1,144
                  844
               
               
                  3200
                  Obligated balance, end of year
                  1,144
                  844
                  1,460
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,107
                  1,443
                  2,627
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  112
                  693
                  1,261
               
               
                  4011
                  Outlays from discretionary balances
                  400
                  1,144
                  750
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  512
                  1,837
                  2,011
               
               
                  4180
                  Budget authority, net (total)
                  1,107
                  1,443
                  2,627
               
               
                  4190
                  Outlays, net (total)
                  512
                  1,837
                  2,011
               
               
                  
                     
                  
               
            
         
      
      
         The Veterans Electronic Health Care Record appropriation funds necessary expenses related to the development and deployment
            of a new veterans electronic health record (EHR) system. This new EHR will allow the Department of Veterans Affairs (VA) to
            move toward a single common health record that has full integration between the Department of Defense and VA, as well as community
            providers. From the veteran perspective, the new system will provide a single, accurate, lifetime health record while improving
            patient care and safety.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1123â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  3
                  20
                  38
               
               
                  12.1
                  Civilian personnel benefits
                  1
                  7
                  12
               
               
                  21.0
                  Travel and transportation of persons
                  5
                  9
                  11
               
               
                  23.1
                  Rental payments to GSA
                  2
                  5
                  5
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  10
                  9
                  21
               
               
                  25.2
                  Other services from non-Federal sources
                  1,066
                  1,334
                  2,291
               
               
                  25.3
                  Other goods and services from Federal sources (FTE to OIT)
                  5
                  3
                  5
               
               
                  25.3
                  Other goods and services from Federal sources (FTE to VHA)
                  5
                  8
                  15
               
               
                  25.3
                  Other goods and services from Federal sources
                  18
                  
                  
               
               
                  26.0
                  Supplies and materials
                  
                  
                  1
               
               
                  31.0
                  Equipment
                  103
                  142
                  228
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1,218
                  1,537
                  2,627
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,218
                  1,537
                  2,627
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1123â0â1â703
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  24
                  152
                  256
               
               
                  
                     
                  
               
            
         
      
         National cemetery administrationFor necessary expenses of the National Cemetery Administration for operations and maintenance, not otherwise provided for,
            including uniforms or allowances therefor; cemeterial expenses as authorized by law; purchase of one passenger motor vehicle
            for use in cemeterial operations; hire of passenger motor vehicles; and repair, alteration or improvement of facilities under
            the jurisdiction of the National Cemetery Administration,  $360,000,000, of which not to exceed 10 percent shall remain available until September 30,  2022.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0201
                  Operations and maintenance
                  323
                  332
                  361
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  5
                  2
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  10
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  14
                  6
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  316
                  329
                  360
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  316
                  328
                  360
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  
                  
               
               
                  1900
                  Budget authority (total)
                  317
                  328
                  360
               
               
                  1930
                  Total budgetary resources available
                  331
                  334
                  363
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â3
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  70
                  66
                  59
               
               
                  3010
                  New obligations, unexpired accounts
                  323
                  332
                  361
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  3
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â323
                  â339
                  â294
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  66
                  59
                  126
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  70
                  66
                  59
               
               
                  3200
                  Obligated balance, end of year
                  66
                  59
                  126
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  317
                  328
                  360
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  257
                  277
                  249
               
               
                  4011
                  Outlays from discretionary balances
                  66
                  62
                  45
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  323
                  339
                  294
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â1
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  316
                  328
                  360
               
               
                  4190
                  Outlays, net (total)
                  322
                  339
                  294
               
               
                  
                     
                  
               
            
         
      
      
         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' 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.
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  125
                  128
                  138
               
               
                  11.5
                  Other personnel compensation
                  4
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  129
                  133
                  143
               
               
                  12.1
                  Civilian personnel benefits
                  47
                  49
                  50
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  4
                  5
               
               
                  22.0
                  Transportation of things
                  2
                  2
                  2
               
               
                  23.1
                  Rent
                  3
                  3
                  3
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  11
                  12
                  12
               
               
                  24.0
                  Printing and reproduction
                  2
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  102
                  106
                  118
               
               
                  26.0
                  Supplies and materials
                  13
                  13
                  14
               
               
                  31.0
                  Equipment
                  8
                  7
                  11
               
               
                  32.0
                  Land and structures
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  323
                  332
                  361
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,947
                  2,008
                  2,085
               
               
                  
                     
                  
               
            
         
      
         Supply FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4537â0â4â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Reimbursable program-COGS-Merchandizing
                  540
                  810
                  810
               
               
                  0802
                  Reimbursable program-Other-Operations
                  252
                  378
                  378
               
               
                  0803
                  Reimbursable program-COGS-Printing and publications
                  16
                  16
                  16
               
               
                  0804
                  Reimbursable program-Other
                  21
                  32
                  32
               
               
                  0805
                  Reimbursable program-Equipment-Procurement services and distribution
                  571
                  864
                  864
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,400
                  2,100
                  2,100
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  200
                  378
                  378
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  100
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  300
                  378
                  378
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,381
                  2,100
                  2,100
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  97
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,478
                  2,100
                  2,100
               
               
                  1930
                  Total budgetary resources available
                  1,778
                  2,478
                  2,478
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  378
                  378
                  378
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  957
                  973
                  105
               
               
                  3010
                  New obligations, unexpired accounts
                  1,400
                  2,100
                  2,100
               
               
                  3020
                  Outlays (gross)
                  â1,284
                  â2,968
                  â2,058
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â100
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  973
                  105
                  147
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â923
                  â1,020
                  â1,020
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â97
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,020
                  â1,020
                  â1,020
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  34
                  â47
                  â915
               
               
                  3200
                  Obligated balance, end of year
                  â47
                  â915
                  â873
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,478
                  2,100
                  2,100
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  127
                  1,995
                  1,995
               
               
                  4101
                  Outlays from mandatory balances
                  1,157
                  973
                  63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,284
                  2,968
                  2,058
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1,227
                  â2,100
                  â2,100
               
               
                  4123
                  Non-Federal sources
                  â154
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,381
                  â2,100
                  â2,100
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â97
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â97
                  868
                  â42
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â97
                  868
                  â42
               
               
                  
                     
                  
               
            
         
      
      
         Under the provisions of 38 U.S.C. 8121, the Supply Fund is responsible for the operation and maintenance of a supply system
            for the Department of Veterans Affairs (VA). In this capacity, it provides policy and oversight to VA's acquisition and logistics
            programs, and provides best value acquisition of goods and services through its National Acquisition Center, Denver Acquisition
            and Logistics Center, Service and Distribution Center, Technology Acquisition Center and Strategic Acquisition Center. Operating
            as an intra-governmental revolving fund without fiscal year limitations, the Supply Fund is financed by revenue from fees
            on acquisitions of supplies, equipment, and services for both VA and other Government agency customers.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4537â0â4â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  105
                  104
                  107
               
               
                  12.1
                  Civilian personnel benefits
                  34
                  36
                  38
               
               
                  21.0
                  Travel and transportation of persons
                  15
                  16
                  13
               
               
                  23.1
                  Rental payments to GSA
                  6
                  6
                  6
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  14
                  18
                  18
               
               
                  24.0
                  Printing and reproduction
                  16
                  15
                  15
               
               
                  25.2
                  Other services from non-Federal sources
                  219
                  324
                  324
               
               
                  26.0
                  Supplies and materials
                  470
                  616
                  615
               
               
                  31.0
                  Equipment
                  521
                  965
                  964
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,400
                  2,100
                  2,100
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4537â0â4â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,002
                  1,115
                  1,115
               
               
                  
                     
                  
               
            
         
      
         Franchise FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4539â0â4â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Franchise Fund (Reimbursable)
                  1,055
                  1,128
                  1,130
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  23
                  33
                  78
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  51
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  74
                  33
                  78
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1,123
                  1,173
                  1,190
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  â109
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  1,014
                  1,173
                  1,190
               
               
                  1930
                  Total budgetary resources available
                  1,088
                  1,206
                  1,268
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  33
                  78
                  138
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  481
                  392
                  636
               
               
                  3010
                  New obligations, unexpired accounts
                  1,055
                  1,128
                  1,130
               
               
                  3020
                  Outlays (gross)
                  â1,093
                  â884
                  â1,325
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â51
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  392
                  636
                  441
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â250
                  â141
                  â141
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  109
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â141
                  â141
                  â141
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  231
                  251
                  495
               
               
                  3200
                  Obligated balance, end of year
                  251
                  495
                  300
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,014
                  1,173
                  1,190
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  589
                  880
                  892
               
               
                  4011
                  Outlays from discretionary balances
                  504
                  4
                  433
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,093
                  884
                  1,325
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1,123
                  â1,173
                  â1,190
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  109
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â30
                  â289
                  135
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â30
                  â289
                  135
               
               
                  
                     
                  
               
            
         
      
      
         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 109â114), permanent status was conferred upon the VA Franchise Fund.  The Franchise Fund concept is intended
            to increase competition for Government administrative services, resulting in lower costs and higher quality.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4539â0â4â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  121
                  157
                  158
               
               
                  12.1
                  Civilian personnel benefits
                  41
                  50
                  50
               
               
                  21.0
                  Travel and transportation of persons
                  3
                  5
                  3
               
               
                  23.1
                  Rental payments to GSA
                  2
                  6
                  5
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  125
                  138
                  140
               
               
                  24.0
                  Printing and reproduction
                  9
                  10
                  10
               
               
                  25.2
                  Other services from non-Federal sources
                  701
                  705
                  709
               
               
                  26.0
                  Supplies and materials
                  3
                  5
                  5
               
               
                  31.0
                  Equipment
                  50
                  52
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,055
                  1,128
                  1,130
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4539â0â4â705
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,473
                  2,282
                  2,318
               
               
                  
                     
                  
               
            
         
      
         Recurring Expenses Transformational Fund
         The Consolidated Appropriations Act of 2016 (Public Law 114â133) authorized the Recurring Expenses Transformational Fund.
            This fund is a no-year account that captures expired unobligated balances from discretionary accounts appropriated to the
            Department of Veterans Affairs prior to cancellation. This fund shall be available for facilities infrastructure improvements,
            including nonrecurring maintenance at existing hospitals and clinics of the Veterans Health Administration, and for information
            technology systems improvements and sustainment, subject to approval by the Office of Management and Budget. Beginning with
            2016 appropriations, transfers will occur at the end of the fifth fiscal year after the last fiscal year for which such funds
            are available, when it is certain that original obligations have been fully paid and closed out. Proposed use of the fund
            will be submitted to the relevant Committees on Appropriations of the House of Representatives and the Senate for approval,
            or absent a response, a period of 30 days has elapsed. 
         
      
         ADMINISTRATIVE PROVISIONS'
      			
      (including transfer of funds)SEC. 201. Any appropriation for fiscal year  2021 for "Compensation and Pensions", "Readjustment Benefits", and "Veterans Insurance and Indemnities" may be transferred as necessary
      to any other of the mentioned appropriations:  Provided, That, before a transfer may take place, the Secretary of Veterans Affairs shall  submit notice thereof to the Committees on Appropriations of both Houses of Congress .'
      			
      (including transfer of funds)SEC. 202. Amounts made available for the Department of Veterans Affairs for fiscal year  2021, in this or any other Act, under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", and
      "Medical Facilities" accounts may be transferred among the accounts:  Provided, That  before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on Appropriations
         of both Houses of Congress of the amount and purpose of the transfer.SEC. 203. Appropriations available in this title for salaries and expenses shall be available for services authorized by section 3109
      of title 5, United States Code; hire of passenger motor vehicles; lease of a facility or land or both; and uniforms or allowances
      therefore, as authorized by sections 5901 through 5902 of title 5, United States Code.SEC. 204. No appropriations in this title (except the appropriations for "Construction, Major Projects", and "Construction, Minor Projects")
      shall be available for the purchase of any site for or toward the construction of any new hospital or home.SEC. 205. No appropriations in this title shall be available for hospitalization or examination of any persons (except beneficiaries
      entitled to such hospitalization or examination under the laws providing such benefits to veterans, and persons receiving
      such treatment under sections 7901 through 7904 of title 5, United States Code, or the Robert T. Stafford Disaster Relief
      and Emergency Assistance Act (42 U.S.C. 5121 et seq.)), unless reimbursement of the cost of such hospitalization or examination
      is made to the "Medical Services" account at such rates as may be fixed by the Secretary of Veterans Affairs.SEC. 206. Appropriations available in this title for "Compensation and Pensions", "Readjustment Benefits", and "Veterans Insurance and
      Indemnities" shall be available for payment of prior year accrued obligations required to be recorded by law against the corresponding
      prior year accounts within the last quarter of fiscal year  2020.SEC. 207. Appropriations available in this title shall be available to pay prior year obligations of corresponding prior year appropriations
      accounts resulting from sections 3328(a), 3334, and 3712(a) of title 31, United States Code, except that if such obligations
      are from trust fund accounts they shall be payable only from "Compensation and Pensions".'
      			
      (including transfer of funds)SEC. 208. Notwithstanding any other provision of law, during fiscal year  2021, the Secretary of Veterans Affairs shall, from the National Service Life Insurance Fund under section 1920 of title 38, United
      States Code, the Veterans' Special Life Insurance Fund under section 1923 of title 38, United States Code, and the United
      States Government Life Insurance Fund under section 1955 of title 38, United States Code, reimburse the "General Operating
      Expenses, Veterans Benefits Administration" and "Information Technology Systems" accounts for the cost of administration of
      the insurance programs financed through those accounts:  Provided, That reimbursement shall be made only from the surplus earnings accumulated in such an insurance program during fiscal year
       2021 that are available for dividends in that program after claims have been paid and actuarially determined reserves have been
      set aside: Provided further, That if the cost of administration of such an insurance program exceeds the amount of surplus earnings accumulated in that
      program, reimbursement shall be made only to the extent of such surplus earnings: Provided further, That the Secretary shall determine the cost of administration for fiscal year  2021 which is properly allocable to the provision of each such insurance program and to the provision of any total disability income
      insurance included in that insurance program.SEC. 209. Amounts deducted from enhanced-use lease proceeds to reimburse an account for expenses incurred by that account during a prior
      fiscal year for providing enhanced-use lease services, may be obligated during the fiscal year in which the proceeds are received.'
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 210. Funds available in this title or funds for salaries and other administrative expenses shall also be available to reimburse
      the Office of Resolution Management, the Office of Employment Discrimination Complaint Adjudication, and the Office of Diversity
      and Inclusion for all services provided at rates which will recover actual costs but not to exceed  $60,096,000 for the Office of Resolution Management,  $6,100,000 for the Office of Employment Discrimination Complaint Adjudication, and  $5,294,000 for the Office of Diversity and Inclusion: Provided, That payments may be made in advance for services to be furnished based on estimated costs:  Provided further, That amounts received shall be credited to the "General Administration" and "Information Technology Systems" accounts for
      use by the office that provided the service.SEC. 211. No funds of the Department of Veterans Affairs shall be available for hospital care, nursing home care, or medical services
      provided to any person under chapter 17 of title 38, United States Code, for a non-service-connected disability described
      in section 1729(a)(2) of such title, unless that person has disclosed to the Secretary of Veterans Affairs, in such form as
      the Secretary may require, current, accurate third-party reimbursement information for purposes of section 1729 of such title:
       Provided, That the Secretary may recover, in the same manner as any other debt due the United States, the reasonable charges for such
      care or services from any person who does not make such disclosure as required:  Provided further, That any amounts so recovered for care or services provided in a prior fiscal year may be obligated by the Secretary during
      the fiscal year in which amounts are received.'
      			
      (including transfer of funds)SEC. 212. Notwithstanding any other provision of law, proceeds or revenues derived from enhanced-use leasing activities (including disposal)
      may be deposited into the "Construction, Major Projects" and "Construction, Minor Projects" accounts and be used for construction
      (including site acquisition and disposition), alterations, and improvements of any medical facility under the jurisdiction
      or for the use of the Department of Veterans Affairs. Such sums as realized are in addition to the amount provided for in
      "Construction, Major Projects" and "Construction, Minor Projects".SEC. 213. Amounts made available under "Medical Services" are availableâ
      (1) for furnishing recreational facilities, supplies, and equipment; and
      (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
         in the Department.
      '
      			
      (including transfer of funds)SEC. 214. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      may be transferred to the "Medical Services" and "Medical Community Care" accounts to remain available until expended for
      the purposes of these accounts.SEC. 215. The Secretary of Veterans Affairs may enter into agreements with Federally Qualified Health Centers in the State of Alaska
      and Indian tribes and tribal organizations which are party to the Alaska Native Health Compact with the Indian Health Service,
      to provide healthcare, including behavioral health and dental care, to veterans in rural Alaska. The Secretary shall require
      participating veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary.
      The term "rural Alaska" shall mean those lands which are not within the boundaries of the municipality of Anchorage or the
      Fairbanks North Star Borough.'
      			
      (including transfer of funds)SEC. 216. Such sums as may be deposited to the Department of Veterans Affairs Capital Asset Fund pursuant to section 8118 of title 38,
      United States Code, may be transferred to the "Construction, Major Projects" and "Construction, Minor Projects" accounts,
      to remain available until expended for the purposes of these accounts.SEC. 217. Not later than 30 days after the end of each fiscal quarter, the Secretary of Veterans Affairs shall submit to the Committees
      on Appropriations of both Houses of Congress a report on the financial status of the Department of Veterans Affairs for the
      preceding quarter: Provided, That, at a minimum, the report shall include the direction contained in the paragraph entitled "Quarterly reporting", under
      the heading "General Administration" in the joint explanatory statement accompanying Public Law 114â223.'
      			
      (including transfer of funds)SEC. 218. Amounts made available under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical
      Facilities", "General Operating Expenses, Veterans Benefits Administration", "Board of Veterans Appeals", "General Administration",
      and "National Cemetery Administration" accounts for fiscal year  2021 may be transferred to or from the "Information Technology Systems" account:  Provided, That such transfers may not result in a more than 10 percent aggregate increase in the total amount made available by this
      Act for the "Information Technology Systems" account:  Provided further, That, before a transfer may take place, the Secretary of Veterans Affairs shall  submit notice thereof to the Committees on Appropriations of both Houses of Congress .'
      			
      (including transfer of funds)SEC. 219. Of the amounts appropriated to the Department of Veterans Affairs for fiscal year  2021 for "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical Facilities", "Construction, Minor
      Projects", and "Information Technology Systems", up to  $322,932,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
      Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
      111â84; 123 Stat.  2571) and may be used for operation of the facilities designated as combined Federal medical facilities as described by section
      706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500):  Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress:  Provided further, That section  219 of title II of division  F of Public Law 115â244 is repealed.'
      			
      (including transfer of funds)SEC. 220. Of the amounts appropriated to the Department of Veterans Affairs which become available on October 1,  2021, for "Medical Services", "Medical Community Care", "Medical Support and Compliance", and "Medical Facilities", up to  $327,126,000, plus reimbursements, may be transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility
      Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500):  Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense-Department
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress.'
      			
      (including transfer of funds)SEC. 221. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      for healthcare provided at facilities designated as combined Federal medical facilities as described by section 706 of the
      Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500) shall also be available:
      (1) for transfer to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established
      by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84; 123 Stat. 3571); and (2)
      for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
      Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500):  Provided, That, notwithstanding section 1704(b)(3) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84;
      123 Stat. 2573), amounts transferred to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration
      Fund shall remain available until expended.'
      			
      (including transfer of funds)SEC. 222. Of the amounts available in this title for "Medical Services", "Medical Community Care", "Medical Support and Compliance",
      and "Medical Facilities", a minimum of $15,000,000 shall be transferred to the DOD-VA Health Care Sharing Incentive Fund,
      as authorized by section 8111(d) of title 38, United States Code, to remain available until expended, for any purpose authorized
      by section 8111 of title 38, United States Code.'
      			
      (including transfer of funds)SEC. 223. The Secretary of Veterans Affairs, upon determination that such action is necessary to address needs of the Veterans Health
      Administration, may transfer to the "Medical Services" account any discretionary appropriations made available for fiscal
      year  2021 in this title (except appropriations made to the "General Operating Expenses, Veterans Benefits Administration" account) or
      any discretionary unobligated balances within the Department of Veterans Affairs, including those appropriated for fiscal
      year  2021, that were provided in advance by appropriations Acts:  Provided, That transfers shall be made only with the approval of the Office of Management and Budget:  Provided further, That the transfer authority provided in this section is in addition to any other transfer authority provided by law: Provided further, That no amounts may be transferred from amounts that were designated by Congress as an emergency requirement pursuant to
      a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further, That such authority to transfer may not be used unless for higher priority items, based on emergent healthcare requirements,
      than those for which originally appropriated and in no case where the item for which funds are requested has been denied by
      Congress:  Provided further, That, upon determination that all or part of the funds transferred from an appropriation are not necessary, such amounts
      may be transferred back to that appropriation and shall be available for the same purposes as originally appropriated: Provided further, That before a transfer may take place, the Secretary of Veterans Affairs shall  submit notice thereof to the Committees on Appropriations of both Houses of Congress .'
      			
      (including transfer of funds)SEC. 224. Amounts made available for the Department of Veterans Affairs for fiscal year  2021, under the "Board of Veterans Appeals" and the "General Operating Expenses, Veterans Benefits Administration" accounts may
      be transferred between such accounts: Provided, That before a transfer may take place, the Secretary of Veterans Affairs  shall submit notice thereof to the Committees on Appropriations of both Houses of Congress SEC. 225. 
      (a) Notwithstanding any other provision of law, the amounts appropriated or otherwise made available to the Department of Veterans
         Affairs for the "Medical Services" account may be used to provideâ
         (1) fertility counseling and treatment using assisted reproductive technology to a covered veteran or the spouse of a covered
            veteran; or
         
         (2) adoption reimbursement to a covered veteran.
      
      (b) In this section:
         (1) The term "service-connected" has the meaning given such term in section 101 of title 38, United States Code.
         (2) The term "covered veteran" means a veteran, as such term is defined in section 101 of title 38, United States Code, who has
            a service-connected disability that results in the inability of the veteran to procreate without the use of fertility treatment.
         
         (3) The term "assisted reproductive technology" means benefits relating to reproductive assistance provided to a member of the
            Armed Forces who incurs a serious injury or illness on active duty pursuant to section 1074(c)(4)(A) of title 10, United States
            Code, as described in the memorandum on the subject of "Policy for Assisted Reproductive Services for the Benefit of Seriously
            or Severely Ill/Injured (Category II or III) Active Duty Service Members" issued by the Assistant Secretary of Defense for
            Health Affairs on April 3, 2012, and the guidance issued to implement such policy, including any limitations on the amount
            of such benefits available to such a member except thatâ
            (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 115â141).
      SEC. 226. Of the funds provided to the Department of Veterans Affairs for each of fiscal year  2021 and fiscal year  2022 for "Medical Services", funds may be used in each year to carry out and expand the child care program authorized by section
      205 of Public Law 111â163, notwithstanding subsection (e) of such section.SEC. 227. For funds provided to the Department of Veterans Affairs for each of fiscal year  2021 and  2022, section 248 of Division A of Public Law 114â223 shall apply.SEC. 228. Amounts made available for the "Veterans Health Administration, "Medical Community Care" account in this or any other Act for fiscal years  2021 and  2022 may be used for expenses that would have otherwise  been payable from the Veterans Choice Fund established by section 802 of the Veterans Access, Choice, and Accountability Act, as
      amended (38 U.S.C. 1701 note).SEC. 229.   Obligations and expenditures applicable to the "Medical Services" account in fiscal years 2017 through 2019 for aid to State
         homes (as authorized by section 1741 of title 38, United States Code) shall remain in the "Medical Community Care" account
         for such fiscal years. (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)
         General and Administrative Provisions
         GENERAL FUND RECEIPT ACCOUNTS(in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Offsetting receipts from the public:
               
               
                  036â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  3
                  7
                  8
               
               
                  036â247300
                  Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                  151
                  137
                  117
               
               
                  036â247300
                  Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984: Legislative proposal, subject to PAYGO
                  
                  
                  â111
               
               
                  036â273330
                  Housing Downward Reestimates
                  3,496
                  2,567
                  
               
               
                  036â275110
                  Native American Veteran Housing Loans, Negative Subsidies
                  1
                  2
                  2
               
               
                  036â275130
                  Native American Direct Loans, Downward Reestimate of Subsidies
                  
                  1
                  
               
               
                  036â275510
                  Housing Negative Subsidies
                  
                  512
                  714
               
               
                  036â322000
                  All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                  161
                  51
                  52
               
               
                  General Fund Offsetting receipts from the public
                  3,812
                  3,277
                  782
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  036â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  22
                  5
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  22
                  5
                  6
               
               
                  
                     
                  
               
            
         
      
      
          
      
         TITLE VIâGENERAL PROVISIONSSEC. 601. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless
      expressly so provided herein.SEC. 602. None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to the
      Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance
      with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 603. Unless stated otherwise, all reports and notifications required by this Act shall be submitted to the Subcommittee on Military
      Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the House of Representatives
      and the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations
      of the Senate.SEC. 604. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
      States Government except pursuant to a transfer made by, or transfer authority provided in, this or any other appropriations
      Act.SEC. 605. None of the funds made available in this Act may be used for a project or program named for an individual serving as a Member,
      Delegate, or Resident Commissioner of the United States House of Representatives.SEC. 606. 
      (a) None of the funds made available in this Act may be used to maintain or establish a computer network unless such network blocks
         the viewing, downloading, and exchanging of pornography.
      
      (b) Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement
         agency or any other entity carrying out criminal investigations, prosecution, or adjudication activities.
      SEC. 607. None of the funds made available in this Act may be used by an agency of the executive branch to pay for first-class travel
      by an employee of the agency in contravention of sections 301â10.122 through 301â10.124 of title 41, Code of Federal Regulations.SEC. 608. None of the funds made available in this Act may be used to execute a contract for goods or services, including construction
      services, where the contractor has not complied with Executive Order No. 12989.SEC. 609. Except as expressly provided otherwise, any reference to 'this Act' contained in this division shall be treated as referring
      only to the provisions of this division.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)