Appendix - Department of Veterans Affairs

For necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment, bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States Code, assistance and support services for caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note), monthly assistance allowances authorized by section 322(d) of title 38, United States Code, grants authorized by section 521A of title 38, United States Code, and administrative expenses necessary to carry out sections 322(d) and 521A of title 38, United States Code, and hospital care and medical services authorized by section 1787 of title 38, United States Code; $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.)


Identification code 036–0160–0–1–703		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	–3,915	–3,912	–4,527

5099	Balance, end of year	338	338	336


Identification code 036–0160–0–1–703		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. 111–163	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 [036–5287]	3,412	3,449	3,725
1131	Unobligated balance of appropriations permanently reduced		–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 [036–0165]	–15	–15	–15
1172	Advance appropriations transferred to other accounts [036–0169]	–205	–210	–216
1172	Advance appropriations transferred to other accounts [036–0162]	–125
1172	Advance appropriations transferred to other accounts [036–0167]	–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	–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)	–52,683	–53,543	–58,789
3040	Recoveries of prior year unpaid obligations, unexpired	–129
3041	Recoveries of prior year unpaid obligations, expired	–553

3050	Unpaid obligations, end of year	6,110	9,094	10,594
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–6	–4	–6
3070	Change in uncollected pymts, Fed sources, unexpired	–1	–2	–2
3071	Change in uncollected pymts, Fed sources, expired	3

3090	Uncollected pymts, Fed sources, end of year	–4	–6	–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	–77	–41	–42
4033	Non-Federal sources	–218	–94	–95

4040	Offsets against gross budget authority and outlays (total)	–295	–135	–137
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–1	–2	–2
4052	Offsetting collections credited to expired accounts	183

4060	Additional offsets against budget authority only (total)	182	–2	–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).—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.—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. 116–94); 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. 113–146): $47 million in unobligated balances remained available at the start of 2020.

Estimated obligations and workload for seven categories of health care services are shown below: outpatient care, inpatient care, mental health care, long term services and supports, prosthetics care, dental care, and rehabilitation care. In addition, estimated obligations and workload are also shown for six programs: CHAMPVA and other dependent programs, readjustment counseling, Caregivers, pharmacy, and the Camp Lejeune Family Member.

Ambulatory Care (Outpatient) Outpatient care.—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.


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.—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.


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.—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.


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).—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.


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.—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.—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.


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.—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.


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.—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.


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.—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.


Visits	2019 actual	2020 est.	2021 est.

Total	1,891,000	1,862,000	1,932,000

Caregivers (Title I) Programs.—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. 111–163), authorized VA to provide assistance and support services for Caregivers of eligible veterans. This program provides a wide range of services for primary caregivers to include: a monthly personal caregiver stipend, respite care, access to mental health services, beneficiary travel, and health care benefits through the existing CHAMPVA Program.


	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.—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.


Number of 30-day Prescriptions (in millions)	2019 actual	2020 est.	2021 est.

Total	296	300	304

Camp Lejeune Family Member Program.—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. 112–154) extended eligibility for VA hospital care and medical services to certain veterans who were stationed at Camp Lejeune, North Carolina, for at least 30 days between 1957 and 1987. Family members of such veterans who resided, or were in utero, at Camp Lejeune for at least 30 days during that period are eligible for reimbursement of hospital care and medical services for 15 specified illnesses and conditions, and VA is the payer of last resort.

State Home Programs.—Obligations in the Medical Community Care account for 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 113–146, Veterans Choice Act, Section 801.— The Veterans Access, Choice, and Accountability Act of 2014 (P.L. 113–146) ("Veterans Choice Act") was enacted on August 7, 2014. The 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.


	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


Identification code 036–0160–0–1–703		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


Identification code 036–0160–0–1–703		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

For 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.)


Identification code 036–0140–0–1–703		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 [036–5287]	486	446	784
1121	Appropriations transferred from other acct [036–0172]		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 [036–0169]	–27	–28	–28
1172	Advance appropriations transferred to other accounts [036–0167]	–69
1172	Advance appropriations transferred to other accounts [036–0152]	–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)	–12,196	–12,234	–17,221
3040	Recoveries of prior year unpaid obligations, unexpired	–131
3041	Recoveries of prior year unpaid obligations, expired	–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	–31
4033	Non-Federal sources	–269

4040	Offsets against gross budget authority and outlays (total)	–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 116–94); 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.


Identification code 036–0140–0–1–703		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

For necessary expenses in the administration of the medical, hospital, nursing home, domiciliary, construction, supply, and research activities, as authorized by law; administrative expenses in support of capital policy activities; and administrative and legal expenses of the Department for collecting and recovering amounts owed the Department as authorized under chapter 17 of title 38, United States Code, and the Federal Medical Care Recovery Act (42 U.S.C. 2651 et seq.), $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.)


Identification code 036–0152–0–1–703		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. 113–146, 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. 116–94]		–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 [036–0169]	–29	–29	–30
1173	Advance appropriations transferred from other accounts [036–0140]	94
1173	Advance appropriations transferred from other accounts [036–0169]	5
1174	Advance appropriations permanently reduced	–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	–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)	–7,015	–7,210	–8,023
3040	Recoveries of prior year unpaid obligations, unexpired	–1
3041	Recoveries of prior year unpaid obligations, expired	–142

3050	Unpaid obligations, end of year	1,277	1,411	1,594
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–2	–1	–1
3071	Change in uncollected pymts, Fed sources, expired	1

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	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	–65	–19	–19
4033	Non-Federal sources	–11

4040	Offsets against gross budget authority and outlays (total)	–76	–19	–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 116–96); 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 113–146): $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.


Identification code 036–0152–0–1–703		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. 113–146, 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


Identification code 036–0152–0–1–703		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


Identification code 036–0165–0–1–703		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 [097–0130]	15	15	15
1131	Unobligated balance of appropriations permanently reduced		–16

1160	Appropriation, discretionary (total)	15	–1	15
	Advance appropriations, discretionary:
1173	Advance appropriations transferred from other accounts [036–0160]	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)	–13	–30	–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 107–314, 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.


Identification code 036–0165–0–1–703		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


Identification code 036–0165–0–1–703		2019 actual	2020 est.	2021 est.

1001	Direct civilian full-time equivalent employment	7	22	22

For necessary expenses for the maintenance and operation of hospitals, nursing homes, domiciliary facilities, and other necessary facilities of the Veterans Health Administration; for administrative expenses in support of planning, design, project management, real property acquisition and disposition, construction, and renovation of any facility under the jurisdiction or for the use of the Department; for oversight, engineering, and architectural activities not charged to project costs; for repairing, altering, improving, or providing facilities in the several hospitals and homes under the jurisdiction of the Department, not otherwise provided for, either by contract or by the hire of temporary employees and purchase of materials; for leases of facilities; and for laundry services; $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.)


Identification code 036–0162–0–1–703		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 [036–0169]	–38	–39	–40
1173	Advance appropriations transferred from other accounts [036–0160]	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	–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)	–6,121	–6,871	–6,954
3040	Recoveries of prior year unpaid obligations, unexpired	–75
3041	Recoveries of prior year unpaid obligations, expired	–173

3050	Unpaid obligations, end of year	4,121	4,259	4,383
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–2	–1	–1
3070	Change in uncollected pymts, Fed sources, unexpired	–1
3071	Change in uncollected pymts, Fed sources, expired	2

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–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	–42	–10	–10
4033	Non-Federal sources	–34	–8	–10

4040	Offsets against gross budget authority and outlays (total)	–76	–18	–20
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–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. 113–146): $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.


Identification code 036–0162–0–1–703		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


Identification code 036–0162–0–1–703		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

For necessary expenses in carrying out programs of medical and prosthetic research and development as authorized by chapter 73 of title 38, United States Code, $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.)


Identification code 036–0161–0–1–703		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		–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)	–723	–812	–834
3040	Recoveries of prior year unpaid obligations, unexpired	–37
3041	Recoveries of prior year unpaid obligations, expired	–10

3050	Unpaid obligations, end of year	357	425	455
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–2	–1	–1
3071	Change in uncollected pymts, Fed sources, expired	1

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	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	–22	–39	–39
4033	Non-Federal sources	–16	–16	–16

4040	Offsets against gross budget authority and outlays (total)	–38	–55	–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.


	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. 116–94) 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.


Identification code 036–0161–0–1–703		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


Identification code 036–0161–0–1–703		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


Identification code 036–0169–0–1–703		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 [036–0167]	8	8	8
1121	Appropriations transferred from other acct [097–0130]	113	127	137
1121	Appropriations transferred from other acct [036–5287]	17	17	18

1160	Appropriation, discretionary (total)	138	152	163
	Advance appropriations, discretionary:
1172	Advance appropriations transferred to other accounts [036–0152]	–5
1173	Advance appropriations transferred from other accounts [036–0160]	205	210	216
1173	Advance appropriations transferred from other accounts [036–0140]	27	28	28
1173	Advance appropriations transferred from other accounts [036–0152]	29	29	30
1173	Advance appropriations transferred from other accounts [036–0162]	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)	–462	–459	–493
3041	Recoveries of prior year unpaid obligations, expired	–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	–12	–11	–12
4033	Non-Federal sources	–10		–1

4040	Offsets against gross budget authority and outlays (total)	–22	–11	–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 111–84, the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 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.


Identification code 036–0169–0–1–703		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


Identification code 036–0169–0–1–703		2019 actual	2020 est.	2021 est.

1001	Direct civilian full-time equivalent employment	2,108	2,172	2,172


Identification code 036–5287–0–2–703		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 [036–0160]	–3,412	–3,449	–3,725
1120	Appropriations transferred to other accts [036–0169]	–17	–17	–18
1120	Appropriations transferred to other acct [036–0140]	–486	–446	–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.


Identification code 036–4014–0–3–705		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)	–408	–544	–534
3040	Recoveries of prior year unpaid obligations, unexpired	–3	–2	–2

3050	Unpaid obligations, end of year	19	10	11
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–2	–2	–2

3090	Uncollected pymts, Fed sources, end of year	–2	–2	–2
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	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	–386	–537	–537
4180	Budget authority, net (total)
4190	Outlays, net (total)	22	7	–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.


Identification code 036–4014–0–3–705		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


Identification code 036–4014–0–3–705		2019 actual	2020 est.	2021 est.

2001	Reimbursable civilian full-time equivalent employment	3,285	3,285	3,285


Identification code 036–0172–0–1–703		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 [036–0140]		–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)	–3,906	–671	–849
3040	Recoveries of prior year unpaid obligations, unexpired	–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		–615
	Outlays, gross:
4100	Outlays from new mandatory authority		–615
4101	Outlays from mandatory balances	3,906	1,286	849

4110	Outlays, gross (total)	3,906	671	849
4180	Budget authority, net (total)		–615
4190	Outlays, net (total)	3,906	671	849

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

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

Public Law 115–46, the VA Choice and Quality Employment Act of 2017, provided $2.1 billion in mandatory funding for the Veterans Choice Fund, to remain available until expended. In 2018, Public Law 115–96 provided $2.1 billion more in mandatory funding, to remain available until expended; and Public Law 115–182, the MISSION Act, provided an additional $5.2 billion in mandatory funding, to remain available without fiscal year limitation. The MISSION Act provides flexibility of Veterans Choice Fund dollars beginning on March 1, 2019, authorizing permanent authority for other uses. In addition, the MISSION Act sunset the Choice Program in June 2019 and established the new Veterans Community Care Program. The Further Consolidated Appropriations Act, 2020 (Public Law 116–94) transferred $615 million from the FY 2020 start of year unobligated balances in the Veterans Choice Fund account to the Medical Community Care account.


Identification code 036–0172–0–1–703		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


Identification code 036–8180–0–7–705		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	–27	–28	–29

5099	Balance, end of year


Identification code 036–8180–0–7–705		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)	–20	–22	–23
3040	Recoveries of prior year unpaid obligations, unexpired	–1	–3	–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 102–54 authorizes compensation work therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund (38 U.S.C. chapters 83 and 85).


Identification code 036–8180–0–7–705		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

Federal Funds

For the payment of compensation benefits to or on behalf of veterans and a pilot program for disability examinations as authorized by section 107 and chapters 11, 13, 18, 51, 53, 55, and 61 of title 38, United States Code; pension benefits to or on behalf of veterans as authorized by chapters 15, 51, 53, 55, and 61 of title 38, United States Code; and burial benefits, the Reinstated Entitlement Program for Survivors, emergency and other officers' retirement pay, adjusted-service credits and certificates, payment of premiums due on commercial life insurance policies guaranteed under the provisions of title IV of the Servicemembers Civil Relief Act (50 U.S.C. App. 541 et seq.) and for other benefits as authorized by sections 107, 1312, 1977, and 2106, and chapters 23, 51, 53, 55, and 61 of title 38, United States Code, $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.)


Identification code 036–0102–0–1–701		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)	–100,799	–111,292	–120,105
3040	Recoveries of prior year unpaid obligations, unexpired	–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	–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


		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			–789
Total:
	Budget Authority	100,762	110,457	121,061
	Outlays	100,451	111,292	119,316


	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. 113–235) and prevents our Nation's veterans from being adversely affected by budget delays.

This appropriation provides for the payment of compensation, pension, and burial benefits to veterans and survivors.

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

(a) payments for claims made pursuant to the provision of the World War Adjusted Compensation Act of 1924, as amended;

(b) a special allowance (38 U.S.C. 1312) to dependents of certain veterans who died after December 31, 1956, but who were not fully and currently insured under the Social Security Act; and

The appropriation also provides for a program to allow the Department of Veterans Affairs (VA) to perform income matches for certain compensation recipients.

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

Legislation is proposed to provide a cost-of-living adjustment comparable to the annual Social Security increase to recipients of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments made on January 1, 2021, is expected to be 2.4 percent.


	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.


	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.


	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


Identification code 036–0102–4–1–701		2019 actual	2020 est.	2021 est.

	Obligations by program activity:
0101	Limit Disability Evaluations to Criteria within VASRD			–75
0105	Effective Date Simplification for Claims for Increased Evaluation			–679
0108	Round Down COLA for Service-Connected and DIC five years			–39
0114	Prohibition of entitlement to VA's Indivudual Unemployability benefit for individuals serviing in the Reserve Components			–4

0191	Compensation sub-total			–797

0293	Total compensation			–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)			–789
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year			789

	Change in obligated balance:
	Unpaid obligations:
3010	New obligations, unexpired accounts			–789
3020	Outlays (gross)			789

	Budget authority and outlays, net:
	Mandatory:
	Outlays, gross:
4101	Outlays from mandatory balances			–789
4180	Budget authority, net (total)
4190	Outlays, net (total)			–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 108–183 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 115–182, 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.

For the payment of readjustment and rehabilitation benefits to or on behalf of veterans as authorized by chapters 21, 30, 31, 33, 34, 35, 36, 39, 41, 51, 53, 55, and 61 of title 38, United States Code, $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.)


Identification code 036–0137–0–1–702		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	–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)	–13,637	–14,586	–14,985
3040	Recoveries of prior year unpaid obligations, unexpired	–4

3050	Unpaid obligations, end of year	679	859	1,044
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–1	–1	–1

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	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	–199	–194	–191
4123	Non-Federal sources	–233

4130	Offsets against gross budget authority and outlays (total)	–432	–194	–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


		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			–5
Total:
	Budget Authority	9,832	14,065	12,579
	Outlays	13,205	14,392	14,789


	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


	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. 113–235) and prevents our Nation's veterans from being adversely affected by budget delays.

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

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

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

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

Veteran Employment Through Technology Education Courses (VET TEC).—P.L. 115–48 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.


	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).—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.


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

Automobile Grants and Adaptive Equipment.—Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance is provided to certain service-disabled veterans and servicemembers toward the purchase price of an automobile. The maximum allowance increased to $21,488.29 in 2020 under The Veterans Benefits Act of 2010 (P.L. 111–275) and will continue to increase based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.


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

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

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

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

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

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

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


Identification code 036–0137–0–1–702		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


Identification code 036–0137–4–1–702		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			–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			–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			–5

0799	Total direct obligations			–5

0900	Total new obligations, unexpired accounts (object class 41.0)			–5
	Memorandum (non-add) entries:
1941	Unexpired unobligated balance, end of year			5

	Change in obligated balance:
	Unpaid obligations:
3010	New obligations, unexpired accounts			–5
3020	Outlays (gross)			5

	Budget authority and outlays, net:
	Mandatory:
	Outlays, gross:
4101	Outlays from mandatory balances			–5
4180	Budget authority, net (total)
4190	Outlays, net (total)			–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. 115–89. 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 111–275 (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 115–251 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.

For military and naval insurance, national service life insurance, servicemen's indemnities, service-disabled veterans insurance, and veterans mortgage life insurance as authorized by chapters 19 and 21 of title 38, United States Code, $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.)


Identification code 036–0120–0–1–701		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)	–116	–140	–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	–6	–7	–6
4180	Budget authority, net (total)	109	129	131
4190	Outlays, net (total)	110	133	133


	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. 113–235) and prevents our Nation's veterans from being adversely affected by budget delays.

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

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

National Service Life Insurance (NSLI).—Payments are made to the NSLI fund for certain World War II veterans for: (a) extra hazards of service; (b) gratuitous insurance granted to certain persons unable to apply for 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).—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).—Payments are made to mortgage holders under this program, which provides mortgage protection life insurance to veterans who have received a grant for specially adapted housing due to severe disabilities. The trend in the number and amount of insurance policies in force appears in the following table.


VMLI Policies	2019 actual	2020 est.	2021 est.

Number of Policies	2,592	2,600	2,630
Amount of Insurance (dollars in millions)	$358	$369	$379


Identification code 036–0120–0–1–701		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


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

For necessary operating expenses of the Veterans Benefits Administration, not otherwise provided for, including hire of passenger motor vehicles, reimbursement of the General Services Administration for security guard services, and reimbursement of the Department of Defense for the cost of overseas employee mail, $3,207,000,000: 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.)


Identification code 036–0151–0–1–705		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	–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)	–4,310	–5,299	–5,574
3041	Recoveries of prior year unpaid obligations, expired	–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	–1,440	–2,020	–2,445
4033	Non-Federal sources	–7

4040	Offsets against gross budget authority and outlays (total)	–1,447	–2,020	–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.—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.—Reflects FTE treated as reimbursements in all years and the effects of Credit Reform, per Public Law 101–508.


Identification code 036–0151–0–1–705		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


Identification code 036–0151–0–1–705		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


Identification code 036–4012–0–3–701		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)	–166	–189	–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	–1

4110	Outlays, gross (total)	166	189	192
	Offsets against gross budget authority and outlays:
	Offsetting collections (collected) from:
4120	Federal sources	–75	–89	–97
4123	Non-Federal sources	–97	–6	–5
4123	Non-Federal sources		–66	–65
4123	Non-Federal sources		–25	–26

4130	Offsets against gross budget authority and outlays (total)	–172	–186	–193
4170	Outlays, net (mandatory)	–6	3	–1
4180	Budget authority, net (total)
4190	Outlays, net (total)	–6	3	–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.

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

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

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

The trend in the number and amount of policies in force is indicated in the following table.


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

Operating results and financial condition.—Since premium and other receipts are insufficient to cover operations, the fund continues to project liabilities in excess of assets. The deficit is expected to reach an estimated $1,412 million by September 30, 2020. The expected deficit is financed by additional funds from the above-mentioned Veterans Insurance and Indemnities appropriations.


Identification code 036–4012–0–3–701		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


Identification code 036–4010–0–3–701		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)	–23	–21	–20

3050	Unpaid obligations, end of year	20	19	15
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–1	–1	–1

3090	Uncollected pymts, Fed sources, end of year	–1	–1	–1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	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	–4	–3	–2
4123	Non-Federal sources	–1	–1	–1
4123	Non-Federal sources		–1	–1

4130	Offsets against gross budget authority and outlays (total)	–5	–5	–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.—Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.

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

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

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

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

The following table reflects the decrease in the number of policies and the amount of insurance in force:


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


Identification code 036–4010–0–3–701		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


Identification code 036–4009–0–3–701		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	–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)	–744	–674	–674
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1		–1
3070	Change in uncollected pymts, Fed sources, unexpired	–1	1

3090	Uncollected pymts, Fed sources, 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	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		–1
4123	Non-Federal sources	–744	–674	–674
4124	Offsetting governmental collections	–300	–799	–800

4130	Offsets against gross budget authority and outlays (total)	–1,044	–1,474	–1,474
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired	–1	1
4170	Outlays, net (mandatory)	–300	–800	–800
4180	Budget authority, net (total)
4190	Outlays, net (total)	–300	–800	–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.

For the cost of direct and guaranteed loans, such sums as may be necessary to carry out the program, as authorized by subchapters I through III of chapter 37 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974: Provided further, That, during fiscal year 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.)


Identification code 036–1119–0–1–704		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	–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)	–392	–288	–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 036–1119–0–1–704		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	–1.57
132004	Vendee Direct Loans	–5.47	8.51	–22.54

132999	Weighted average subsidy rate	–5.30	8.72	–22.12
	Direct loan subsidy budget authority:
133004	Vendee Direct Loans	–4	7	–22

133999	Total subsidy budget authority	–4	7	–22
	Direct loan subsidy outlays:
134004	Vendee Direct Loans		7

134999	Total subsidy outlays		7
	Direct loan reestimates:
135001	Acquired Direct Loans	7	–3
135004	Vendee Direct Loans	2	–14
135005	Acquired and Vendee Loan Reestimates	7	2

135999	Total direct loan reestimates	16	–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	–512	–714

233999	Total subsidy budget authority	131	–512	–714
	Guaranteed loan subsidy outlays:
234001	Housing Guaranteed Loans	119	–512	–714

234999	Total subsidy outlays	119	–512	–714
	Guaranteed loan reestimates:
235001	Housing Guaranteed Loans	–3,417	–2,462
235002	Guaranteed Loan Sale Securities—Vendee	–7	–19

235999	Total guaranteed loan reestimates	–3,424	–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.—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:

(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

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

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


	2019 actual	2020 est.	2021 est.

Construction and valuation	666	634	619
Loan processing	1178	1147	1111
Loan service and claims	109	107	100


Identification code 036–1119–0–1–704		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


Identification code 036–1119–4–1–704		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			–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.


Identification code 036–4127–0–3–704		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	–77	–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	–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	–77	–48	–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)	–96	–153	–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	–18	–18
4122	Interest on uninvested funds	–7
4123	Interest and principal received on loans	–53	–33	–35
4123	Fees		–2	–2
4123	Cash sale of properties		–3	–2

4130	Offsets against gross budget authority and outlays (total)	–78	–56	–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


Identification code 036–4127–0–3–704		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	–36	–16	–17
1263	Write-offs for default: Direct loans	–2	–2	–1

1290	Outstanding, end of year	341	411	492


Identification code 036–4127–0–3–704		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


Identification code 036–4129–0–3–704		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		–512	–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)	–5,948	–5,668	–3,267

3050	Unpaid obligations, end of year	343	52	52
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–1	–7	–7
3070	Change in uncollected pymts, Fed sources, unexpired	–6

3090	Uncollected pymts, Fed sources, end of year	–7	–7	–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	–201	–61
4120	Recoveries from DLFA	–64	–90	–100
4122	Interest on uninvested funds	–180	–815	–827
4123	Funding fees	–2,107	–2,005	–1,772
4123	Cash sale of properties	–1,256	–1,262	–1,388
4123	Redemption of Properties/Other income and receivables	–10

4130	Offsets against gross budget authority and outlays (total)	–3,818	–4,233	–4,087
	Additional offsets against financing authority only (total):
4140	Change in uncollected pymts, Fed sources, unexpired	–6
4143	Recoveries of prior year paid obligations, unexpired accounts	6
4170	Outlays, net (mandatory)	2,130	1,435	–820
4180	Budget authority, net (total)
4190	Outlays, net (total)	2,130	1,435	–820


Identification code 036–4129–0–3–704		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	–136,837	–57,349	–54,337
	Adjustments:
2262	Terminations for default that result in acquisition of property	–1,426	–1,393	–1,561
2263	Terminations for default that result in claim payments	–597	–688	–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


Identification code 036–4129–0–3–704		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


Identification code 036–4025–0–3–704		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	–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	–9	–7	–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)	–1	–3	–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	–1	–1	–1
4123	Interest collection on Veteran liability debts	–4	–3	–3
4123	Principal collection on Veteran liability debts	–6	–5	–3

4130	Offsets against gross budget authority and outlays (total)	–11	–9	–7

4160	Budget authority, net (mandatory)	–9	–7	–5
4170	Outlays, net (mandatory)	–10	–6	–5
4180	Budget authority, net (total)	–9	–7	–5
4190	Outlays, net (total)	–10	–6	–5

	Memorandum (non-add) entries:
5010	Total investments, SOY: non-Fed securities: Market value	140	140	140
5011	Total investments, EOY: non-Fed securities: Market value	140	140	140


Identification code 036–4025–0–3–704		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	–6

1290	Outstanding, end of year	10	10	10


Identification code 036–4025–0–3–704		2019 actual	2020 est.	2021 est.

	Cumulative balance of guaranteed loans outstanding:
2210	Outstanding, start of year	16	9	4
2251	Repayments and prepayments	–7	–5	–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	–15	–5	–3
2364	Other adjustments, net

2390	Outstanding, end of year	1	4	1


Identification code 036–4025–0–3–704		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 (-)	–28	–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 (-)	–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	–123	–132

4999	Total liabilities and net position	153	147

For administrative expenses to carry out the direct loan program authorized by subchapter V of chapter 37 of title 38, United States Code, $1,163,000.

For 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.)


Identification code 036–1120–0–1–704		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)	–4	–3	–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 036–1120–0–1–704		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	–11.89	–5.23	–20.25
132003	Vocational Rehabilitation	1.90	2.87	1.37

132999	Weighted average subsidy rate	–9.59	–4.07	–17.37
	Direct loan subsidy budget authority:
133002	Native American Direct Loans	–1	–1	–3

133999	Total subsidy budget authority	–1	–1	–3
	Direct loan subsidy outlays:
134002	Native American Direct Loans	–1	–2	–2

134999	Total subsidy outlays	–1	–2	–2
	Direct loan reestimates:
135002	Native American Direct Loans	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 109–233.

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


Identification code 036–1120–0–1–704		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


Identification code 036–4130–0–3–704		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	–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	–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	–3	–3	–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)	–10	–17	–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	–2	–1
4123	Non-federal sources - Repayments and prepayments of principal	–4	–3	–3
4123	Non-Federal sources - Interest received on loans	–2	–3	–3

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


Identification code 036–4130–0–3–704		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	–3	–3	–3

1290	Outstanding, end of year	64	74	83


Identification code 036–4130–0–3–704		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


Identification code 036–4258–0–3–704		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)		–1	–1

3050	Unpaid obligations, end of year	1	1	1
	Memorandum (non-add) entries:
3100	Obligated balance, start of year		1	1
3200	Obligated balance, end of year	1	1	1

	Financing authority and disbursements, net:
	Mandatory:
4090	Budget authority, gross		1	1
	Financing disbursements:
4110	Outlays, gross (total)		1	1
	Offsets against gross financing authority and disbursements:
	Offsetting collections (collected) from:
4123	Non-Federal sources		–1	–1
4180	Budget authority, net (total)
4190	Outlays, net (total)


Identification code 036–4258–0–3–704		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	–95	–95	–95

	Cumulative balance of direct loans outstanding:
1210	Outstanding, start of year	4	4	4

1290	Outstanding, end of year	4	4	4


Identification code 036–4258–0–3–704		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


Identification code 036–4112–0–3–702		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	–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	–1	–2	–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)	–1	–2	–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	–1	–2	–2
4180	Budget authority, net (total)
4190	Outlays, net (total)


Identification code 036–4112–0–3–702		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	–1	–2	–2

1290	Outstanding, end of year	1	1	1


Identification code 036–4112–0–3–702		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


Identification code 036–8133–0–7–702		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 94–502, Veterans' Education and Employment Assistance Act, 1976. This program consists of voluntary contributions by eligible servicemembers and matching contributions provided by the Department of Defense and provides educational assistance payments to participants who entered the service after December 31, 1976. Chapter 32, title 38, U.S.C. Section 901 is a non-contributory program with educational assistance provided by the Department of Defense. Public Law 99–576, enacted October 28, 1986, closed the program permanently for new enrollments effective March 31, 1987. The estimated activity in the fund follows:


	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


Identification code 036–8132–0–7–701		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	–142	–149	–113
2103	National Service Life Insurance Fund	–450	–384	–335

2199	Total current law appropriations	–592	–533	–448

2999	Total appropriations	–592	–533	–448

5099	Balance, end of year	1,873	1,489	1,153


Identification code 036–8132–0–7–701		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)	–727	–656	–569
3040	Recoveries of prior year unpaid obligations, unexpired	–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	–33	–37	–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.—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:


	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.


Identification code 036–8132–0–7–701		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	–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]	–727	–656	–569

2199	Outgo under current law	–727	–656	–569

2999	Total cash outgo (-)	–727	–656	–569
	Surplus or deficit:
3110	Excluding interest	–659	–574	–504
3120	Interest	106	104	76

3199	Subtotal, surplus or deficit	–553	–470	–428
3298	Adjustment to reconcile to proprietary accounting	1

3299	Total adjustments	1

3999	Total change in fund balance	–552	–470	–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


Identification code 036–8132–0–7–701		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


Identification code 036–8150–0–7–701		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		–1
2103	United States Government Life Insurance Fund	–1

2199	Total current law appropriations	–1	–1

2999	Total appropriations	–1	–1

5099	Balance, end of year	1


Identification code 036–8150–0–7–701		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)	–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

	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.—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:


	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.


Identification code 036–8150–0–7–701		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]	–1	–1

2199	Outgo under current law	–1	–1

2999	Total cash outgo (-)	–1	–1
	Surplus or deficit:
3110	Excluding interest	–1	–1

3199	Subtotal, surplus or deficit	–1	–1
3298	Adjustment to reconcile to proprietary accounting	1

3299	Total adjustments	1

3999	Total change in fund balance		–1
	Unexpended balance, end of year:
4100	Uninvested balance (net), end of year
4200	United States Government Life Insurance Fund	2	1	1

4999	Total balance, end of year	2	1	1


Identification code 036–8455–0–8–701		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	–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)	–221	–232	–247

3050	Unpaid obligations, end of year	383	351	293
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–16	–14	–14
3070	Change in uncollected pymts, Fed sources, unexpired	2

3090	Uncollected pymts, Fed sources, end of year	–14	–14	–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	–61	–55	–48
4123	Non-Federal sources	–2	–2	–1
4123	Non-Federal sources	–20	–19	–17
4123	Non-Federal sources	–10	–8	–7

4130	Offsets against gross budget authority and outlays (total)	–93	–84	–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.—Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.

This fund finances the payment of claims on life insurance policies issued before January 3, 1957, to veterans who served in the Armed Forces subsequent to April 1, 1951. No new policies can be issued.

Cash surrenders.—A policyholder may terminate his or her insurance by cashing in the policy for its cash value.

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

All other.—Classified in this category are payments to policyholders who: (a) hold endowment policies which have matured; (b) have purchased total disability income coverage and subsequently become disabled; and (c) are paid interest on dividend credits and deposits.

The following table reflects the decrease in the number of policies and the amounts of insurance in force:


	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.—Payments from this fund are financed primarily from premium receipts and interest on investments.


Identification code 036–8455–0–8–701		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

Federal Funds

For constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction or for the use of the Department of Veterans Affairs, or for any of the purposes set forth in sections 316, 2404, 2406 and chapter 81 of title 38, United States Code, not otherwise provided for, including planning, architectural and engineering services, construction management services, maintenance or guarantee period services costs associated with equipment guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and site acquisition, where the estimated cost of a project is more than the amount set forth in section 8104(a)(3)(A) of title 38, United States Code, or where funds for a project were made available in a previous major project appropriation, $1,373,000,000, 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.)


Identification code 036–0110–0–1–703		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)	–1,118	–1,346	–1,381
3040	Recoveries of prior year unpaid obligations, unexpired	–15
3041	Recoveries of prior year unpaid obligations, expired	–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	–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. 114–113) and the funds are made available by the Treasury.


Identification code 036–0110–0–1–703		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

For constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction or for the use of the Department of Veterans Affairs, including planning and assessments of needs which may lead to capital investments, architectural and engineering services, maintenance or guarantee period services costs associated with equipment guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and site acquisition, or for any of the purposes set forth in sections 316, 2404, 2406 and chapter 81 of title 38, United States Code, not otherwise provided for, where the estimated cost of a project is equal to or less than the amount set forth in section 8104(a)(3)(A) of title 38, United States Code, $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.)


Identification code 036–0111–0–1–703		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. 113–146, 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)	–502	–729	–464
3040	Recoveries of prior year unpaid obligations, unexpired	–66
3041	Recoveries of prior year unpaid obligations, expired	–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	–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.


Identification code 036–0111–0–1–703		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

For grants to assist States to acquire or construct State nursing home and domiciliary facilities and to remodel, modify, or alter existing hospital, nursing home, and domiciliary facilities in State homes, for furnishing care to veterans as authorized by sections 8131 through 8137 of title 38, United States Code, $90,000,000, to remain available until expended.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)


Identification code 036–0181–0–1–703		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)	–91	–333	–320
3040	Recoveries of prior year unpaid obligations, unexpired	–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.

For grants to assist States and tribal organizations in establishing, expanding, or improving veterans cemeteries as authorized by section 2408 of title 38, United States Code, $45,000,000, to remain available until expended.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)


Identification code 036–0183–0–1–705		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)	–49	–91	–58
3040	Recoveries of prior year unpaid obligations, unexpired	–2		–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

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.)


Identification code 036–0142–0–1–705		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	–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)	–632	–837	–893
3041	Recoveries of prior year unpaid obligations, expired	–29

3050	Unpaid obligations, end of year	194	106	114
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–33	–11	–11
3070	Change in uncollected pymts, Fed sources, unexpired	–3
3071	Change in uncollected pymts, Fed sources, expired	25

3090	Uncollected pymts, Fed sources, end of year	–11	–11	–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	–330	–388	–488
4033	Non-Federal sources	–2

4040	Offsets against gross budget authority and outlays (total)	–332	–388	–488
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–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.—Includes departmental executive direction, departmental support offices, the Office of General Counsel, and the Office of Accountability and Whistleblower Protection. The Pershing Hall Revolving Fund was created to operate and manage Pershing Hall, an asset of the United States, located in Paris, France. All operating expenses for Pershing Hall are borne by the revolving fund and all receipts generated by the operation of Pershing Hall are deposited in the revolving fund.


Identification code 036–0142–0–1–705		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


Identification code 036–0142–0–1–705		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

For 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.)


Identification code 036–1122–0–1–705		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 [036–0167]	–8
1131	Unobligated balance of appropriations permanently reduced		–8

1160	Appropriation, discretionary (total)	167	174	198
1930	Total budgetary resources available	183	190	206
	Memorandum (non-add) entries:
1940	Unobligated balance expiring	–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)	–171	–170	–191
3041	Recoveries of prior year unpaid obligations, expired	–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.


Identification code 036–1122–0–1–705		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


Identification code 036–1122–0–1–705		2019 actual	2020 est.	2021 est.

1001	Direct civilian full-time equivalent employment	1,077	1,190	1,161

For necessary expenses of the Office of Inspector General, to include information technology, in carrying out the provisions of the Inspector General Act of 1978 (5 U.S.C. App.), $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.)


Identification code 036–0170–0–1–705		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	–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)	–190	–181	–218
3041	Recoveries of prior year unpaid obligations, expired	–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	–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.


Identification code 036–0170–0–1–705		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


Identification code 036–0170–0–1–705		2019 actual	2020 est.	2021 est.

1001	Direct civilian full-time equivalent employment	908	1,020	1,048

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.)


Identification code 036–0167–0–1–705		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. 113–146, 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 [036–0169]	–8	–8	–8
1121	Appropriations transferred from other acct [036–1122]	8

1160	Appropriation, discretionary (total)	4,103	4,364	4,904
	Advance appropriations, discretionary:
1173	Advance appropriations transferred from other accounts [036–0140]	69
1173	Advance appropriations transferred from other accounts [036–0160]	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	–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)	–4,459	–4,630	–4,848
3040	Recoveries of prior year unpaid obligations, unexpired	–6
3041	Recoveries of prior year unpaid obligations, expired	–69

3050	Unpaid obligations, end of year	1,755	1,678	1,810
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–1	–24	–24
3070	Change in uncollected pymts, Fed sources, unexpired	–23

3090	Uncollected pymts, Fed sources, end of year	–24	–24	–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	–44	–71	–76

4040	Offsets against gross budget authority and outlays (total)	–44	–71	–76
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	–23
4052	Offsetting collections credited to expired accounts	7

4060	Additional offsets against budget authority only (total)	–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.—The Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits for veterans and their families. This account also supports improvements in the Community Care Program, modernizations to veterans benefits and appeals processing, as well as the divestiture of legacy IT systems.

Operations and Maintenance.—The Office of Information & Technology purchases, maintains, manages, and supports all the computer, phone, telecommunication, and data systems equipment and infrastructure for all VA facilities.


Identification code 036–0167–0–1–705		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. 113–146, 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. 113–146, 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


Identification code 036–0167–0–1–705		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

For activities related to implementation, preparation, development, interface, management, rollout, and maintenance of a Veterans Electronic Health Record system, including contractual costs associated with operations authorized by section 3109 of title 5, United States Code, and salaries and expenses of employees hired under titles 5 and 38, United States Code, $2,627,000,000, to remain available until September 30, 2023.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)


Identification code 036–1123–0–1–703		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		–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)	–512	–1,837	–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.


Identification code 036–1123–0–1–703		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


Identification code 036–1123–0–1–703		2019 actual	2020 est.	2021 est.

1001	Direct civilian full-time equivalent employment	24	152	256

For necessary expenses of the National Cemetery Administration for operations and maintenance, not otherwise provided for, including uniforms or allowances therefor; cemeterial expenses as authorized by law; purchase of one passenger motor vehicle for use in cemeterial operations; hire of passenger motor vehicles; and repair, alteration or improvement of facilities under the jurisdiction of the National Cemetery Administration, $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.)


Identification code 036–0129–0–1–705		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


Identification code 036–0129–0–1–705		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		–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	–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)	–323	–339	–294
3041	Recoveries of prior year unpaid obligations, expired	–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	–1

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


Identification code 036–0129–0–1–705		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


Identification code 036–0129–0–1–705		2019 actual	2020 est.	2021 est.

1001	Direct civilian full-time equivalent employment	1,947	2,008	2,085


Identification code 036–4537–0–4–705		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)	–1,284	–2,968	–2,058
3040	Recoveries of prior year unpaid obligations, unexpired	–100

3050	Unpaid obligations, end of year	973	105	147
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–923	–1,020	–1,020
3070	Change in uncollected pymts, Fed sources, unexpired	–97

3090	Uncollected pymts, Fed sources, end of year	–1,020	–1,020	–1,020
	Memorandum (non-add) entries:
3100	Obligated balance, start of year	34	–47	–915
3200	Obligated balance, end of year	–47	–915	–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	–1,227	–2,100	–2,100
4123	Non-Federal sources	–154

4130	Offsets against gross budget authority and outlays (total)	–1,381	–2,100	–2,100
	Additional offsets against gross budget authority only:
4140	Change in uncollected pymts, Fed sources, unexpired	–97
4170	Outlays, net (mandatory)	–97	868	–42
4180	Budget authority, net (total)
4190	Outlays, net (total)	–97	868	–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.


Identification code 036–4537–0–4–705		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


Identification code 036–4537–0–4–705		2019 actual	2020 est.	2021 est.

2001	Reimbursable civilian full-time equivalent employment	1,002	1,115	1,115


Identification code 036–4539–0–4–705		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	–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)	–1,093	–884	–1,325
3040	Recoveries of prior year unpaid obligations, unexpired	–51

3050	Unpaid obligations, end of year	392	636	441
	Uncollected payments:
3060	Uncollected pymts, Fed sources, brought forward, Oct 1	–250	–141	–141
3070	Change in uncollected pymts, Fed sources, unexpired	109

3090	Uncollected pymts, Fed sources, end of year	–141	–141	–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	–1,123	–1,173	–1,190
	Additional offsets against gross budget authority only:
4050	Change in uncollected pymts, Fed sources, unexpired	109
4080	Outlays, net (discretionary)	–30	–289	135
4180	Budget authority, net (total)
4190	Outlays, net (total)	–30	–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 109–114), permanent status was conferred upon the VA Franchise Fund. The Franchise Fund concept is intended to increase competition for Government administrative services, resulting in lower costs and higher quality.


Identification code 036–4539–0–4–705		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


Identification code 036–4539–0–4–705		2019 actual	2020 est.	2021 est.

2001	Reimbursable civilian full-time equivalent employment	1,473	2,282	2,318

The Consolidated Appropriations Act of 2016 (Public Law 114–133) 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.

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

(a) Notwithstanding any other provision of law, the amounts appropriated or otherwise made available to the Department of Veterans Affairs for the "Medical Services" account may be used to provide—

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

(1) The term "service-connected" has the meaning given such term in section 101 of title 38, United States Code.

(2) The term "covered veteran" means a veteran, as such term is defined in section 101 of title 38, United States Code, who has a service-connected disability that results in the inability of the veteran to procreate without the use of fertility treatment.

(3) The term "assisted reproductive technology" means benefits relating to reproductive assistance provided to a member of the Armed Forces who incurs a serious injury or illness on active duty pursuant to section 1074(c)(4)(A) of title 10, United States Code, as described in the memorandum on the subject of "Policy for Assisted Reproductive Services for the Benefit of Seriously or Severely Ill/Injured (Category II or III) Active Duty Service Members" issued by the Assistant Secretary of Defense for Health Affairs on April 3, 2012, and the guidance issued to implement such policy, including any limitations on the amount of such benefits available to such a member except that—

(A) the time periods regarding embryo cryopreservation and storage set forth in part III(G) and in part IV(H) of such memorandum shall not apply; and

(B) such term includes embryo cryopreservation and storage without limitation on the duration of such cryopreservation and storage.

(4) The term "adoption reimbursement" means reimbursement for the adoption-related expenses for an adoption that is finalized after the date of the enactment of this Act under the same terms as apply under the adoption reimbursement program of the Department of Defense, as authorized in Department of Defense Instruction 1341.09, including the reimbursement limits and requirements set forth in such instruction.

(c) Amounts made available for the purposes specified in subsection (a) of this section are subject to the requirements for funds contained in section 508 of division H of the Consolidated Appropriations Act, 2018 (Public Law 115–141).

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)


		2019 actual	2020 est.	2021 est.

Offsetting receipts from the public:
036–143500	General Fund Proprietary Interest Receipts, not Otherwise Classified	3	7	8
036–247300	Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984	151	137	117
036–247300	Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984: Legislative proposal, subject to PAYGO			–111
036–273330	Housing Downward Reestimates	3,496	2,567
036–275110	Native American Veteran Housing Loans, Negative Subsidies	1	2	2
036–275130	Native American Direct Loans, Downward Reestimate of Subsidies		1
036–275510	Housing Negative Subsidies		512	714
036–322000	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:
036–388500	Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts	22	5	6

General Fund Intragovernmental payments		22	5	6

(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.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020.)

DEPARTMENT OF VETERANS AFFAIRS

Veterans Health Administration

Federal Funds

Medical services

WORKLOAD

Medical community care

Medical support and compliance

DOD-VA Health Care Sharing Incentive Fund

Medical facilities

Medical and prosthetic research

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

Medical Care Collections Fund

Canteen Service Revolving Fund

Veterans Choice Fund

Trust Funds

General Post Fund, National Homes

Benefits Programs

Federal Funds

Compensation and pensions

(including transfer of funds)

Compensation and Pensions

(Legislative proposal, subject to PAYGO)

Readjustment benefits

Readjustment Benefits

(Legislative proposal, subject to PAYGO)

Veterans insurance and indemnities

Filipino Veterans Equity Compensation Fund

General operating expenses, Veterans Benefits Administration

Service-disabled Veterans Insurance Fund

Operating costs

Veterans Reopened Insurance Fund

Servicemembers' Group Life Insurance Fund

Veterans housing benefit program fund

Veterans Housing Benefit Program Fund

(Legislative proposal, subject to PAYGO)

Housing Direct Loan Financing Account

Housing Guaranteed Loan Financing Account

Housing Liquidating Account

Native american veteran housing loan program account

Vocational rehabilitation loans program account

Native American Direct Loan Financing Account

Transitional Housing Direct Loan Financing Account

Vocational Rehabilitation Direct Loan Financing Account

Trust Funds

Post-Vietnam Era Veterans Education Account

National Service Life Insurance Fund

United States Government Life Insurance Fund

Veterans Special Life Insurance Fund

Departmental Administration

Federal Funds

Construction, major projects

Construction, minor projects

Grants for construction of state extended care facilities

Grants for construction of veterans cemeteries

General administration

(Including transfer of funds)

Board of Veterans Appeals

Office of inspector general

Information technology systems

(including transfer of funds)

Veterans Electronic Health Record

National cemetery administration

Supply Fund

Franchise Fund

Recurring Expenses Transformational Fund

ADMINISTRATIVE PROVISIONS

General and Administrative Provisions

GENERAL FUND RECEIPT ACCOUNTS

TITLE VI—GENERAL PROVISIONS