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



   
      
      
         DEPARTMENT OF VETERANS AFFAIRS
      
      
   
   
      DEPARTMENT OF VETERANS AFFAIRS
         Veterans Health AdministrationFederal Funds
         MEDICAL SERVICESFor necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries
            of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including
            care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment,
            bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States
            Code, assistance and support services for caregivers as authorized by section 1720G of title 38, United States Code, loan
            repayments authorized by section 604 of the Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111â163;
            124 Stat. 1174; 38 U.S.C. 7681 note), monthly assistance allowances authorized by section 322(d) of title 38, United States
            Code, grants authorized by section 521A of title 38, United States Code, and administrative expenses necessary to carry out
            sections 322(d) and 521A of title 38, United States Code, and hospital care and medical services authorized by section 1787
            of title 38, United States Code;  $70,323,116,000, plus reimbursements, shall become available on October 1,  2022, and shall remain available until September 30,  2023: Provided, That, of the amount made available on October 1,  2022, under this heading, $1,500,000,000 shall remain available until September 30,  2024: 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, 2021.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  338
                  219
                  219
               
               
                  0198
                  Reconciliation adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  339
                  219
                  219
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Pharmaceutical Co-payments, MCCF
                  274
                  185
                  390
               
               
                  1130
                  Medical Care Collections Fund, Third Party Prescription Claims
                  144
                  151
                  191
               
               
                  1130
                  Enhanced-use Lease Proceeds, MCCF
                  1
                  1
                  1
               
               
                  1130
                  Fee Basis 3rd Party MCCF
                  552
                  476
                  602
               
               
                  1130
                  Fee Basis First Party Collections, Medical Care Collections Fund
                  13
                  11
                  21
               
               
                  1130
                  First Party Collections, MCCF
                  110
                  41
                  170
               
               
                  1130
                  Third Party Collections, MCCF
                  2,161
                  2,041
                  2,649
               
               
                  1130
                  Parking Fees, MCCF
                  4
                  3
                  3
               
               
                  1130
                  Compensated Work Therapy, MCCF
                  48
                  54
                  54
               
               
                  1130
                  MCCF, Long-term Care Copayments
                  1
                  1
                  2
               
               
                  1140
                  Payments from Compensation and Pension, MCCF
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  3,310
                  2,966
                  4,085
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  3,310
                  2,966
                  4,085
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  3,649
                  3,185
                  4,304
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Medical Care Collections Fund
                  â3,429
                  â2,966
                  â4,085
               
               
                  5098
                  Rounding adjustment
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  219
                  219
                  219
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Outpatient care
                  21,067
                  22,101
                  25,031
               
               
                  0002
                  Inpatient care
                  8,925
                  8,913
                  6,361
               
               
                  0004
                  Mental health care
                  6,429
                  9,428
                  10,701
               
               
                  0005
                  Long-term care
                  3,955
                  3,937
                  4,133
               
               
                  0006
                  Pharmacy
                  8,149
                  9,378
                  9,299
               
               
                  0007
                  Prosthetics care
                  3,154
                  3,963
                  4,934
               
               
                  0008
                  Dental care
                  691
                  481
                  919
               
               
                  0009
                  Rehabilitation
                  783
                  769
                  765
               
               
                  0010
                  Homeless Grants
                  1,165
                  974
                  704
               
               
                  0011
                  Readjustment Counseling
                  198
                  217
                  264
               
               
                  0012
                  Caregivers (Title I) P.L. 111â163
                  400
                  998
                  1,348
               
               
                  0013
                  Prior-Year Recoveries
                  86
                  
                  
               
               
                  0014
                  CHAMPVA
                  381
                  378
                  489
               
               
                  0015
                  Outpatient care (ARP P.L. 117â2, Section 8007)
                  
                  
                  628
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  55,383
                  61,537
                  65,576
               
               
                  0101
                  Outpatient care
                  1,104
                  1,640
                  
               
               
                  0102
                  Inpatient care
                  324
                  474
                  
               
               
                  0103
                  Mental health care
                  60
                  61
                  
               
               
                  0104
                  Long-term care
                  343
                  395
                  
               
               
                  0105
                  Pharmacy
                  31
                  38
                  
               
               
                  0107
                  Dental care
                  45
                  45
                  
               
               
                  0108
                  Rehabilitation
                  8
                  8
                  
               
               
                  0109
                  Readjustment Counseling
                  24
                  20
                  
               
               
                  0113
                  Prior-Year Recoveries
                  11
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total Capital Investment
                  1,950
                  2,681
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  57,333
                  64,218
                  65,576
               
               
                  0801
                  Medical Services (Reimbursable)
                  124
                  124
                  124
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  57,457
                  64,342
                  65,700
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2,107
                  12,485
                  3,473
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  2,082
                  12,460
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0140]
                  
                  â3,400
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0152]
                  
                  â75
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0162]
                  
                  â100
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  97
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2,204
                  8,910
                  3,473
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  14,462
                  497
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0152]
                  â150
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0140]
                  
                  â100
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0151]
                  
                  â338
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â1122]
                  
                  â1
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0129]
                  
                  â12
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â4014]
                  
                  â140
                  
               
               
                  1120
                  Appropriations transferred to other acct [036â0167]
                  
                  â45
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  2,846
                  2,465
                  3,445
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â350
                  â100
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  16,808
                  2,226
                  3,445
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  51,411
                  56,158
                  58,897
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0165]
                  â15
                  â15
                  â15
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â210
                  â216
                  â204
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0152]
                  â375
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  50,811
                  55,927
                  58,678
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [P.L. 117â2, Section 8007]
                  
                  628
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  111
                  111
                  111
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  13
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  124
                  124
                  124
               
               
                  1900
                  Budget authority (total)
                  67,743
                  58,905
                  62,247
               
               
                  1930
                  Total budgetary resources available
                  69,947
                  67,815
                  65,720
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â5
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  12,485
                  3,473
                  20
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  6,111
                  7,542
                  13,316
               
               
                  3010
                  New obligations, unexpired accounts
                  57,457
                  64,342
                  65,700
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  117
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â55,655
                  â58,568
                  â64,951
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â97
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â391
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  7,542
                  13,316
                  14,065
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â15
                  â28
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â13
                  â13
                  â13
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â15
                  â28
                  â41
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  6,107
                  7,527
                  13,288
               
               
                  3200
                  Obligated balance, end of year
                  7,527
                  13,288
                  14,024
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  67,743
                  58,277
                  62,247
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  48,729
                  50,777
                  53,916
               
               
                  4011
                  Outlays from discretionary balances
                  6,919
                  7,787
                  10,466
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  55,648
                  58,564
                  64,382
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â106
                  â42
                  â42
               
               
                  4033
                  Non-Federal sources
                  â219
                  â69
                  â69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â325
                  â111
                  â111
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â13
                  â13
                  â13
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  214
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  201
                  â13
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  67,619
                  58,153
                  62,123
               
               
                  4080
                  Outlays, net (discretionary)
                  55,323
                  58,453
                  64,271
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  628
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  7
                  4
                  569
               
               
                  4180
                  Budget authority, net (total)
                  67,619
                  58,781
                  62,123
               
               
                  4190
                  Outlays, net (total)
                  55,330
                  58,457
                  64,840
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  67,619
                  58,781
                  62,123
               
               
                  
                  Outlays
                  55,330
                  58,457
                  64,840
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  260
               
               
                  
                  Outlays
                  
                  
                  30
               
               
                  Total:
               
               
                  
                  Budget Authority
                  67,619
                  58,781
                  62,383
               
               
                  
                  Outlays
                  55,330
                  58,457
                  64,870
               
               
                  
                     
                  
               
            
         
      
      
         Medical Care.â In 2022, the Administration requests an additional $3.3 billion over the 2022 advance appropriation of $94.2 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 healthcare 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 healthcare system. 
         
         In 2022, the Budget makes robust investments in VA Medical Care programs, including: $2.1 billion for veterans' homelessness
            programs; $542 million for veteran suicide prevention initiatives; and over $500 million to begin implementing new and recently
            expanded healthcare programs for veterans. The Budget also includes $621 million for VA's Opioid Prevention and Treatment
            programs, including programs in support of the Jason Simcakoski Memorial and Promise Act.
         
          
          
         For 2023, the Budget requests $111.3 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 2022 and 2023, VA will provide the highest quality healthcare services for veterans. VA estimates
            it will treat 7.1 million patients in 2022 and 7.1 million patients in 2023. Operation Enduring Freedom, Operation Iraqi Freedom,
            and Operation New Dawn (OEF/OIF/OND) veterans are expected to be 1,236,559 in 2022 (17.5 percent of the total) and 1,303,055
            in 2023 (18.3 percent of the total).
         
         Medical Care Collections Fund (MCCF).âVA estimates collections of nearly $3.0 billion in 2021 and $4.1 billion in 2022, representing about three percent of available
            Medical Care resources in 2021 and four percent of available Medical Care resources in 2022. VA has the authority to collect
            inpatient and outpatient co-payments, medication co-payments, and nursing home co-payments; authority for certain income verification;
            authority to recover third-party insurance payments from veterans for nonservice-connected conditions; and authority to collect
            revenue from enhanced use leases. These collections also include those collected from the Compensated Work Therapy Program,
            Compensation and Living Expenses Program, and the Parking Program.
         
         Medical Services.âFor Medical Services, the Budget reflects the following discretionary appropriation funding: the 2021 advance appropriation
            of $56.2 billion, together with an annual appropriation of $497.5 million and a $100 million rescission of unobligated balances
            included in the Consolidated Appropriations Act, 2021 (Public Law 116â260); the 2022 enacted advance appropriation of $58.9
            billion; and the 2023 advance appropriation request of $70.3 billion. This appropriation provides for the component of VA's
            comprehensive, integrated healthcare delivery system that addresses the needs of eligible veterans and beneficiaries in VA
            facilities.
         
          
            WORKLOADEstimated obligations and workload for seven categories of healthcare services are shown below: outpatient care, inpatient
            care, mental healthcare, 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. Estimated obligations and workload reflect care in total provided
            through the Medical Services and Medical Community Care appropriations, as applicable. 
         
          Ambulatory Care (Outpatient care) .âObligations for 2022 are estimated to be $39,584 million for Medical Services and Medical Community Care for this health
            service category, which includes funding for ambulatory care in VA facilities and in the community.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Number of Outpatient Visits
                      2020 actual
                      2021 est.
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                     VA
                      81,018,256
                      84,669,689
                      88,321,123
                  
                  
                     Community Care
                      31,253,539
                      28,215,494
                      28,601,659
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      112,271,795
                      112,885,183
                      116,922,782
                  
                  
                     
                        
                     
                  
               
            
         
         Inpatient care.âObligations for 2022 are estimated to be $17,622 million for Medical Services and Medical Community Care.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Number of Patients Treated, Inpatient
                      2020 actual
                      2021 est.
                      2022est.
                  
                  
                     
                        
                     
                  
                  
                     Acute Hospital, Medicine
                      303,377
                      332,313
                      331,252
                  
                  
                     Acute Hospital, Neurology
                      3,349
                      3,772
                      3,320
                  
                  
                     Acute Hospital, Surgery
                      67,050
                      76,765
                      72,151
                  
                  
                     Acute Hospital (Community Care)
                      435,780
                      263,520
                      274,288
                  
                  
                     Subacute (Intermediate)
                      1,107
                      969
                      825
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      810,663
                      677,339
                      681,836
                  
                  
                     
                        
                     
                  
               
            
         
         Mental health care.âObligations for 2022 are estimated to be $11,491 million for Medical Services and Medical Community Care for the inpatient,
            residential, and outpatient care of veterans with conditions related to mental illness, including alcohol and other substance
            use disorders. Mental health services and operations ensure the availability of a range of services, from treatment of a variety
            of common mental health conditions in primary care to more intensive interventions in specialty mental health programs for
            more severe and persisting mental health conditions. Specialty services such as evidence-based psychotherapies, intensive
            outpatient programs, residential rehabilitation treatment, and inpatient care are available to meet the range of veterans'
            needs.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Average Daily Census
                      2020 actual
                      2021 est.
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Acute Psychiatry
                      1,876
                      1,816
                      1,758
                  
                  
                     Acute Psychiatry (Community Care)
                      194
                      186
                      174
                  
                  
                     Residential Recovery Programs
                     3,825 
                      3,616
                      3,341
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      5,896
                      5,618
                      5,273
                  
                  
                     
                        
                     
                  
               
            
         
         Long term services and supports (LTSS).âObligations for 2022 are estimated to be $8,090 million for Medical Services and Medical Community Care 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 healthcare system. The spectrum of long-term care services includes non-institutional
            and institutional services. All VA medical centers provide home- and community-based long-term care programs. The patient-focused
            approach supports veterans who wish to live safely at home in their own communities for as long as possible.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     LTSS Facility-Based Services: Average Daily Census
                      2020 actual
                      2021 est.
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                     VA Community Living Center (Nursing Home)
                      7,808
                      8,480
                      8,374
                  
                  
                     Community Nursing Home
                      11,490
                      11,090
                      11,566
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                     19,298
                      19,570
                     19,940
                  
                  
                     
                        
                     
                  
               
            
         
         
            
               
                  
                     
                        
                     
                  
                  
                     LTSS Home & Community-Based Services: Number of Visits/Procedures 
                      2020 actual 
                      2021 est.
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Community Adult Day Health Care
                      453,565
                      538,723
                      588,072
                  
                  
                     Community Residential Care
                      42,082
                      61,949
                     76,413 
                  
                  
                     Home Hospice Care
                      329,206
                      421,571
                      526,361
                  
                  
                     Home Respite Care
                      16,077
                      19,134
                      21,574
                  
                  
                     Home Telehealth
                      823,999
                      796,992
                      773,112
                  
                  
                     Home-Based Primary Care
                      1,179,214
                      1,484,756
                      1,760,997
                  
                  
                     Homemaker/Home Health Aide Programs
                      7,496,511
                      11,376,922
                      14,535,236
                  
                  
                     Purchased Skilled Home Care
                      130,733
                      148,642
                      162,427
                  
                  
                     Spinal Cord Injury Home Care
                      18,385
                      20,734
                      23,248
                  
                  
                     State Adult Day Health Care
                      7,602
                      8,248
                     8,737
                  
                  
                     VA Adult Day Health Care
                      50,337
                      69,752
                      80,331
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total
                      10,547,711
                      14,947,423
                      18,556,508
                  
                  
                     
                        
                     
                  
               
            
         
         Prosthetics care.âObligations in Medical Services for 2022 are estimated to be $4,934 million for veterans. Prosthetic and Sensory Aids Service
            is an integrated delivery system designed to provide medically prescribed prosthetic and sensory aids, medical devices, assistive
            aids, repairs and services to eligible disabled veterans to maximize their independence and enhance their quality of life.
            This includes, but is not limited to, artificial limbs, hearing aids, and home oxygen; items that improve accessibility such
            as ramps and vehicle modifications, wheelchairs and mobility aids; and devices surgically placed in the veteran, such as stents.
         
         Dental care.âObligations for 2022 are estimated to be $1,374 million for Medical Services and Medical Community Care for the treatment
            of veterans who require dental care. Dental care services are provided to eligible veterans with a "medical condition negatively
            impacted by poor dentition." These patients may include poorly controlled diabetic patients, patients with head or neck cancer,
            organ transplant patients, and others. Veterans with a 100-percent service-connected disability are eligible for comprehensive
            dental care as needed. In addition, homeless veterans enrolled in certain residential treatment programs are also eligible
            for dental treatment.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Number of Procedures
                      2020 actual
                      2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     VA
                      3,120,000
                      4,303,000
                      5,486,000
                  
                  
                     Community Care
                      522,000
                      768,000
                      1,015,000
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      3,641,000
                      5,071,000
                      6,501,000
                  
                  
                     
                        
                     
                  
               
            
         
         Rehabilitation.âObligations for 2022 are estimated to be $825 million for Medical Services for the provision of rehabilitative care, including
            Blind Rehabilitation and Spinal Cord Injury programs. These services include inpatient and outpatient blind and vision rehabilitation
            programs, adjustment to blindness counseling, patient and family education, and assistive technology. The mission of Spinal
            Cord Injury and Disorders (SCI/D) services is to promote the health, independence, quality of life and productivity of individuals
            with spinal cord injury and disorders through efficient delivery of acute rehabilitation, psychological, social, vocational,
            medical and surgical care, professional training, as well as patient and family education.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Average Daily Census
                      2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Rehabilitative Medicine
                      74
                      147
                      146
                  
                  
                     Blind Rehabilitation
                      192
                      241
                      240
                  
                  
                     Spinal Cord Injury
                      625
                      716
                      715
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      891
                      1,104
                      1,101
                  
                  
                     
                        
                     
                  
               
            
         
          Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) and other Dependent Programs.âObligations for 2022 are estimated to be $2,206 million for Medical Services and Medical Community Care for pharmacy and
            medical service personnel for CHAMPVA and other dependent programs.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Number of Unique Patients
                      2020 actual
                      2021 est.
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                     CHAMPVA In-house Treatment Initiative (CITI)
                     10,335
                      9,835
                      9,335
                  
                  
                     CHAMPVA (excluding CITI)
                      390,754
                      408,060
                      453,820
                  
                  
                     Foreign Medical Program (medical only)
                      4,510
                      4,710
                      5,010
                  
                  
                     Foreign Compensation & Pension Exams
                      128
                      81
                      20
                  
                  
                     Spina Bifida Health Care Benefits Program
                      873
                      868
                      863
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      386,137
                      395,113
                      404,175
                  
                  
                     
                        
                     
                  
               
            
         
         Readjustment Counseling.âObligations in Medical Services for 2022 are estimated to $263 million. This program provides readjustment counseling services
            at VA Vet Centers. Vet Centers are community-based counseling centers that provide a wide range of social and psychological
            services to include: professional readjustment counseling to veterans who have served in a combat zone, military sexual trauma
            counseling, bereavement counseling for families who experience an active duty death, substance abuse assessments and referral,
            medical referral, Veterans Benefits Administration (VBA) benefits explanation and referral, and employment counseling. Services
            are also extended to the family members of eligible veterans for issues related to military service and the readjustment of
            those veterans.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Number of Visits
                      2020 actual
                      2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Total
                      1,606,000
                      1,836,000
                      2,067,000
                  
                  
                     
                        
                     
                  
               
            
         
         Caregivers Programs.âObligations in Medical Services for 2022 are estimated to be $1,348 million. The Caregivers and Veterans Omnibus Health
            Services Act of 2010 (P.L. 111â163), authorized VA to provide assistance and support services for Caregivers of eligible veterans.
            The Program of Comprehensive Assistance for Family Caregivers 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 healthcare
            benefits through the existing CHAMPVA program.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2020 actual
                      2021 est.
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Caregiver Stipend (dollars in millions)
                     $499
                     $1,050
                     $1,542
                  
                  
                     Participants in the Program of Comprehensive Assistance for Family Caregivers
                     21,113
                     43,328
                     51,645
                  
                  
                     
                        
                     
                  
               
            
         
         Pharmacy.âObligations in the Medical Services account for 2021 are estimated to be $9,250 million for pharmacy costs. VA's use of
            medication therapies is a fundamental underpinning of how VA delivers healthcare today. VA's primary focus is on diagnosis
            and treatment in an ambulatory environment and home environment basis with institutional care as the modality of last resort.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                      Number of 30-day Prescriptions (in millions)
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Total
                     301
                     305
                     309
                  
                  
                     
                        
                     
                  
               
            
         
         Camp Lejeune Family Member Program.âObligations in Medical Community Care for 2022 are estimated to be $2.8 million for the Camp Lejeune Family Member program.
            The Honoring America's Veterans and Caring for Camp Lejeune Families Act of 2012 (P.L. 112â154) extended eligibility for VA
            hospital care and medical services to certain veterans who were stationed at Camp Lejeune, North Carolina, for at least 30
            days between 1957 and 1987. Family members of such veterans who resided, or were in utero, at Camp Lejeune for at least 30
            days during that period are eligible for reimbursement of hospital care and medical services for 15 specified illnesses and
            conditions, and VA is the payer of last resort.
         
         State Home Programs.âObligations in Medical Community Care for 2022 are estimated to be $1,766 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
                      2020 actual
                      2021 est.
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                     State Home Nursing
                      26,382
                      29,440
                      29,144
                  
                  
                     State Home Domiciliary
                      3,757
                      3,699
                      3,502
                  
                  
                     Average Daily Census (ADHC)
                      104
                      109
                      112
                  
                  
                     
                        
                     
                  
               
            
         
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  22,435
                  23,941
                  23,517
               
               
                  11.3
                  Other than full-time permanent
                  485
                  517
                  508
               
               
                  11.5
                  Other personnel compensation
                  2,583
                  2,755
                  2,707
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  25,503
                  27,213
                  26,732
               
               
                  12.1
                  Civilian personnel benefits
                  8,917
                  9,789
                  9,812
               
               
                  13.0
                  Benefits for former personnel
                  8
                  8
                  7
               
               
                  21.0
                  Travel & Transportation of Persons
                  956
                  1,058
                  1,107
               
               
                  22.0
                  Transportation of things
                  30
                  34
                  38
               
               
                  23.2
                  Rent, Communications & Utilities
                  588
                  638
                  733
               
               
                  24.0
                  Printing and reproduction
                  14
                  15
                  18
               
               
                  25.2
                  Other contractual services
                  4,918
                  6,740
                  9,380
               
               
                  25.2
                  Other contractual services (ARP P.L. 117â2, Section 8007)
                  
                  
                  628
               
               
                  26.0
                  Supplies & Materials
                  13,058
                  15,022
                  16,409
               
               
                  31.0
                  Equipment
                  1,938
                  2,680
                  
               
               
                  32.0
                  Land and structures
                  1
                  1
                  
               
               
                  41.0
                  Grants, Subsidies & Contributions
                  1,297
                  1,012
                  705
               
               
                  42.0
                  Insurance claims and indemnities
                  8
                  8
                  8
               
               
                  44.0
                  Prior-year Recoveries
                  97
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  57,333
                  64,218
                  65,577
               
               
                  99.0
                  Reimbursable obligations
                  124
                  124
                  123
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  57,457
                  64,342
                  65,700
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  256,522
                  268,721
                  256,522
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  375
                  375
                  375
               
               
                  
                     
                  
               
            
         
      
         Medical Services
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â4â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Outpatient care
                  
                  
                  30
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  260
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  260
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  230
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  30
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â30
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  260
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  30
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  260
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  30
               
               
                  
                     
                  
               
            
         
      
      
         In 2022, the Budget includes $260 million to support the President's American Families Plan. With a growing population of
            women veterans and younger veterans, the Department of Veterans Affairs (VA) is committed to providing additional support
            to veterans who are parents in order to offer a holistic, family-friendly approach to care. The proposal would place a Family
            Coordinator at each medical center, an expert in resources for children and families who would provide additional referrals,
            supports, and connections for veteran parents. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â4â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  
                  16
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  30
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â4â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  160
               
               
                  
                     
                  
               
            
         
      
         MEDICAL COMMUNITY CAREFor necessary expenses for furnishing health care to individuals pursuant to chapter 17 of title 38, United States Code, at
            non-Department facilities,  $3,269,000,000, which shall remain available until September 30, 2023, and shall be in addition to funds previously appropriated under this heading that became available on October 1,  2021; and, in addition,  $24,156,659,000, plus reimbursements, shall become available on October 1,  2022, and shall remain available until September 30,  2024.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0140â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Ambulatory
                  8,036
                  6,836
                  6,483
               
               
                  0002
                  Dental Care
                  296
                  201
                  378
               
               
                  0003
                  Inpatient Care
                  4,442
                  7,341
                  8,071
               
               
                  0004
                  LTSS: Facility Based Services
                  1,242
                  1,359
                  1,671
               
               
                  0005
                  LTSS: Home & Community Based Services
                  1,215
                  1,732
                  1,901
               
               
                  0006
                  Mental Health Care
                  272
                  516
                  579
               
               
                  0007
                  CHAMPVA & Other Dependent Programs
                  136
                  1,660
                  1,717
               
               
                  0008
                  State Home Programs
                  1,425
                  1,988
                  1,766
               
               
                  0009
                  Camp Lejeune, Veterans Families
                  3
                  4
                  3
               
               
                  0010
                  Network Development and Maintenance
                  569
                  1,267
                  1,234
               
               
                  0013
                  Prior Year Recoveries
                  89
                  
                  
               
               
                  0014
                  Urgent Care
                  33
                  241
                  266
               
               
                  0015
                  Timing of Obligations Adjustment
                  5,008
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  22,766
                  23,145
                  24,069
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  143
                  424
                  72
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0172]
                  615
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0160]
                  
                  3,400
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  81
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  847
                  3,824
                  72
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  6,036
                  1,381
                  3,269
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  569
                  487
                  623
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  
                  100
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  6,605
                  1,968
                  3,892
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  10,758
                  17,131
                  20,148
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â28
                  â28
                  â44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  10,730
                  17,103
                  20,104
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [P.L. 117â2, Section 8004]
                  
                  250
                  
               
               
                  1200
                  Appropriation [P.L. 117â2, Section 8007]
                  
                  72
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  322
                  
               
               
                  1900
                  Budget authority (total)
                  17,335
                  19,393
                  23,996
               
               
                  1930
                  Total budgetary resources available
                  18,182
                  23,217
                  24,068
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  5,008
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  424
                  72
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  591
                  9,525
                  8,388
               
               
                  3001
                  Adjustments to unpaid obligations, brought forward, Oct 1
                  4,295
                  â9,303
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  22,766
                  23,145
                  24,069
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  170
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â18,124
                  â14,979
                  â21,270
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â81
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â92
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  9,525
                  8,388
                  11,187
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  4,886
                  222
                  8,388
               
               
                  3200
                  Obligated balance, end of year
                  9,525
                  8,388
                  11,187
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  17,335
                  19,071
                  23,996
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  16,797
                  14,303
                  17,997
               
               
                  4011
                  Outlays from discretionary balances
                  1,327
                  488
                  3,168
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  18,124
                  14,791
                  21,165
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â40
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â41
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  33
                  
                  
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  41
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  17,335
                  19,071
                  23,996
               
               
                  4080
                  Outlays, net (discretionary)
                  18,083
                  14,791
                  21,165
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  322
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  188
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  105
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  188
                  105
               
               
                  4180
                  Budget authority, net (total)
                  17,335
                  19,393
                  23,996
               
               
                  4190
                  Outlays, net (total)
                  18,083
                  14,979
                  21,270
               
               
                  
                     
                  
               
            
         
      
      
         The Medical Community Care appropriation provides funding for community care services to eligible veterans and other beneficiaries,
            which has been an essential part of the Department of Veterans Affairs (VA) healthcare system for decades.
         
         The Budget reflects the following discretionary appropriation funding from 2021 through 2023: the 2021 advance appropriation
            of $17.1 billion, together with an annual appropriation of $1.4 billion included in the Consolidated Appropriations Act, 2021
            (Public Law 116â260); the 2022 enacted advance appropriation of $20.1 billion, together with an annual appropriation request
            of $3.3 billion; and the 2023 advance appropriation request of $24.2 billion. 
         
         The 2023 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.
         
         Section 8004 of the American Rescue Plan Act of 2021 (P.L. 117â2) provided $250 million in 2021 for a one-time only obligation
            and expenditure to existing State extended care facilities for veterans in proportion to each State's share of the total resident
            capacity in such facilities as of the date of enactment of this Act.  Capacity includes only veterans on whose behalf the
            Department pays a per diem payment pursuant to section 1741 or 1745 of title 38, United States Code.  The period of availability
            is from the date of the enactment of the Act, March 11, 2021, through September 30, 2022.
         
         Prior to FY 2019, VA recorded obligations for Community Care at the time the care was authorized by a VA healthcare provider.
            In FY 2019, VA started recording obligations for Community Care at the time VA issued payment to healthcare providers and
            to third-party administrators. In September 2020, to comply with a VA General Counsel (OGC) opinion following significant
            changes to VA's Community Care program, VA reverted to its old practice of recording obligations at the time of authorization
            and recorded obligations of $5,008 million in FY 2020 in the Medical Community Care account. VA lacked sufficient funds within
            the account to cover the full obligations recorded in FY 2020 consistent with VA OGC's opinion. Section 1601 of division FF
            of the Consolidated Appropriations Act, 2021 (Public Law 116â260) authorized the practice of recording obligations at the
            time of approval of payment to healthcare providers and contractors, and also made it retroactive to October 1, 2018, thereby
            voiding an Antideficiency Act (ADA) violation that would have occurred in FY 2020 absent its enactment. To implement the law,
            VA made an accounting adjustment in FY 2021, the year Public Law 116â260 was enacted.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0140â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other Contractual Services
                  16,240
                  20,772
                  21,890
               
               
                  26.0
                  Supplies and materials
                  4
                  382
                  413
               
               
                  41.0
                  State Homes
                  1,425
                  1,741
                  1,766
               
               
                  41.0
                  State Homes: ARP
                  
                  250
                  
               
               
                  44.0
                  Prior Year Recoveries
                  89
                  
                  
               
               
                  44.0
                  Timing of Obligations Fix
                  5,008
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  22,766
                  23,145
                  24,069
               
               
                  
                     
                  
               
            
         
      
         MEDICAL SUPPORT AND COMPLIANCEFor necessary expenses in the administration of the medical, hospital, nursing home, domiciliary, construction, supply, and
            research activities, as authorized by law; administrative expenses in support of capital policy activities; and administrative
            and legal expenses of the Department for collecting and recovering amounts owed the Department as authorized under chapter
            17 of title 38, United States Code, and the Federal Medical Care Recovery Act (42 U.S.C. 2651 et seq.),  $9,673,409,000, plus reimbursements, shall become available on October 1,  2022, and shall remain available until September 30,  2023: Provided, That, of the amount made available on October 1,  2022, under this heading,  $300,000,000 shall remain available until September 30,  2024.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0152â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  VAMCs & Other Field Activities
                  4,285
                  4,706
                  5,079
               
               
                  0002
                  VISN Headquarters
                  583
                  604
                  649
               
               
                  0003
                  VHA Central Office
                  1,038
                  
                  
               
               
                  0005
                  Office of Informatics and Information Governance
                  187
                  
                  
               
               
                  0008
                  Employee Education Service Center
                  81
                  
                  
               
               
                  0009
                  VHA Service Center
                  281
                  
                  
               
               
                  0013
                  Consolidated Mail Outpatient Pharmacies
                  20
                  
                  
               
               
                  0014
                  National Center for Patient Safety
                  8
                  
                  
               
               
                  0016
                  Community Care
                  935
                  1,023
                  1,038
               
               
                  0017
                  VHA Member Services
                  213
                  
                  
               
               
                  0019
                  Readjustment Counseling
                  4
                  
                  
               
               
                  0021
                  Clinical Services
                  
                  144
                  172
               
               
                  0022
                  Operations
                  
                  176
                  189
               
               
                  0023
                  Patient Care Services
                  
                  181
                  194
               
               
                  0024
                  Quality and Patient Safety
                  
                  428
                  454
               
               
                  0025
                  Support Services
                  
                  494
                  
               
               
                  0027
                  Discovery, Education and Affiliate Networks
                  
                  46
                  44
               
               
                  0028
                  Human Capital Management
                  
                  217
                  234
               
               
                  0029
                  Health Informatics
                  
                  102
                  109
               
               
                  0030
                  All Other Support and Program Offices
                  
                  251
                  262
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  7,635
                  8,372
                  8,424
               
               
                  0101
                  VAMCs & Other Field Activities
                  34
                  43
                  49
               
               
                  0102
                  VISN Headquarters
                  1
                  1
                  1
               
               
                  0103
                  VHA Central Office
                  3
                  
                  
               
               
                  0110
                  Consolidated Mail Outpatient Pharmacies
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total Capital Investment
                  39
                  44
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0293
                  Total direct program
                  7,674
                  8,416
                  8,474
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  7,674
                  8,416
                  8,474
               
               
                  0801
                  Medical Support and Compliance (Reimbursable)
                  48
                  48
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  7,722
                  8,464
                  8,522
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  36
                  285
                  113
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  22
                  271
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0160]
                  
                  75
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  36
                  360
                  113
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  199
                  300
                  
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  150
                  
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced [Rescission P.L. 116â94]
                  â10
                  â15
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  339
                  285
                  
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  7,239
                  7,914
                  8,403
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â29
                  â30
                  â31
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  375
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  7,585
                  7,884
                  8,372
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  47
                  48
                  48
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  48
                  48
                  48
               
               
                  1900
                  Budget authority (total)
                  7,972
                  8,217
                  8,420
               
               
                  1930
                  Total budgetary resources available
                  8,008
                  8,577
                  8,533
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  285
                  113
                  11
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,277
                  1,249
                  1,546
               
               
                  3010
                  New obligations, unexpired accounts
                  7,722
                  8,464
                  8,522
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  51
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â7,633
                  â8,167
                  â8,391
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â168
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,249
                  1,546
                  1,677
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,276
                  1,247
                  1,544
               
               
                  3200
                  Obligated balance, end of year
                  1,247
                  1,544
                  1,675
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  7,972
                  8,217
                  8,420
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  6,585
                  7,295
                  7,456
               
               
                  4011
                  Outlays from discretionary balances
                  1,047
                  870
                  933
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  7,632
                  8,165
                  8,389
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â65
                  â19
                  â19
               
               
                  4033
                  Non-Federal sources
                  â12
                  â29
                  â29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â77
                  â48
                  â48
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  30
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  29
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  7,924
                  8,169
                  8,372
               
               
                  4080
                  Outlays, net (discretionary)
                  7,555
                  8,117
                  8,341
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  7,924
                  8,169
                  8,372
               
               
                  4190
                  Outlays, net (total)
                  7,556
                  8,119
                  8,343
               
               
                  
                     
                  
               
            
         
      
      
         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 2021 through
            2023: the 2021 advance appropriation of $7.9 billion, together with an annual appropriation of $300 million and a $15 million
            rescission of unobligated balances included in the Consolidated Appropriations Act, 2021 (Public Law 116â260); the 2022 enacted
            advance appropriation of $8.4 billion; and the 2023 advance appropriation request of $9.7 billion. 
         
         The 2023 advance appropriation request continues the Administration's commitment to provide reliable and timely resources
            to support the delivery of accessible and high-quality medical services for veterans.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0152â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  3,720
                  3,920
                  4,087
               
               
                  11.3
                  Other than full-time permanent
                  80
                  84
                  88
               
               
                  11.5
                  Other personnel compensation
                  431
                  454
                  473
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  4,231
                  4,458
                  4,648
               
               
                  12.1
                  Civilian personnel benefits
                  1,568
                  1,685
                  1,781
               
               
                  13.0
                  Benefits for former personnel
                  2
                  2
                  2
               
               
                  21.0
                  Travel & Transportation of Persons
                  34
                  38
                  43
               
               
                  22.0
                  Transportation of things
                  14
                  15
                  18
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  111
                  119
                  139
               
               
                  24.0
                  Printing and reproduction
                  16
                  18
                  20
               
               
                  25.2
                  Other contractual services
                  1,536
                  1,901
                  1,619
               
               
                  26.0
                  Medical supplies and materials
                  103
                  117
                  131
               
               
                  31.0
                  Equipment
                  39
                  43
                  50
               
               
                  42.0
                  Insurance claims and indemnities
                  20
                  20
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  7,674
                  8,416
                  8,474
               
               
                  99.0
                  Reimbursable obligations
                  48
                  48
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  7,722
                  8,464
                  8,522
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0152â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  55,224
                  56,877
                  57,412
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  324
                  324
                  324
               
               
                  
                     
                  
               
            
         
      
         DOD-VA Health Care Sharing Incentive FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0165â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  DOD-VA health care sharing incentive fund
                  13
                  13
                  13
               
               
                  0002
                  Capital Investment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  14
                  13
                  13
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  80
                  81
                  98
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  81
                  81
                  98
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1121
                  Appropriations transferred from other acct [097â0130]
                  15
                  15
                  15
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â1
                  15
                  15
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  15
                  15
                  15
               
               
                  1900
                  Budget authority (total)
                  14
                  30
                  30
               
               
                  1930
                  Total budgetary resources available
                  95
                  111
                  128
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  81
                  98
                  115
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  22
                  20
                  21
               
               
                  3010
                  New obligations, unexpired accounts
                  14
                  13
                  13
               
               
                  3020
                  Outlays (gross)
                  â15
                  â12
                  â18
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  20
                  21
                  16
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  22
                  20
                  21
               
               
                  3200
                  Obligated balance, end of year
                  20
                  21
                  16
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  14
                  30
                  30
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  15
                  12
                  18
               
               
                  4180
                  Budget authority, net (total)
                  14
                  30
                  30
               
               
                  4190
                  Outlays, net (total)
                  15
                  12
                  18
               
               
                  
                     
                  
               
            
         
      
      
         The purpose of the Department of Defense-Veterans Affairs Health Care Sharing Incentive Fund, often referred to as the Joint
            Incentive Fund (JIF), is to enable the Departments to carry out a program to identify and provide incentives to implement
            creative sharing initiatives at the facility, intra-regional and nationwide levels. The JIF promotes collaboration and new
            approaches to problem solving to enable the Departments to improve the coordination of health care services. The Departments
            have established the fund and developed processes and criteria to solicit and select projects. Section 721 of the National
            Defense Authorization Act for Fiscal Year 2003, Public Law 107â314, established the fund and requires the Departments to establish
            a joint incentive program. In 2022, each Secretary shall contribute a minimum of $15 million to the fund after the appropriation
            is enacted.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0165â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  11
                  12
                  12
               
               
                  31.0
                  Equipment
                  1
                  
                  
               
               
                  44.0
                  Prior Year Recoveries
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  14
                  13
                  13
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0165â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  11
                  11
                  11
               
               
                  
                     
                  
               
            
         
      
         MEDICAL FACILITIESFor necessary expenses for the maintenance and operation of hospitals, nursing homes, domiciliary facilities, and other necessary
            facilities of the Veterans Health Administration; for administrative expenses in support of planning, design, project management,
            real property acquisition and disposition, construction, and renovation of any facility under the jurisdiction or for the
            use of the Department; for oversight, engineering, and architectural activities not charged to project costs; for repairing,
            altering, improving, or providing facilities in the several hospitals and homes under the jurisdiction of the Department,
            not otherwise provided for, either by contract or by the hire of temporary employees and purchase of materials; for leases
            of facilities; and for laundry services;  $7,133,816,000, plus reimbursements, shall become available on October 1,  2022, and shall remain available until September 30,  2023: Provided, That, of the amount made available on October 1,  2022, under this heading,  $500,000,000 shall remain available until September 30,  2024. 
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0162â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Engineering & Environmental Management Services
                  749
                  832
                  1,013
               
               
                  0003
                  Engineering Service
                  990
                  1,026
                  1,154
               
               
                  0004
                  Grounds Maintenance & Fire Protection
                  109
                  115
                  128
               
               
                  0005
                  Leases
                  787
                  707
                  899
               
               
                  0007
                  Non-Recurring Maintenance
                  32
                  
                  
               
               
                  0008
                  Operating Equipment Maintenance & Repair
                  263
                  290
                  330
               
               
                  0009
                  Other Facilities Operation Support
                  68
                  101
                  117
               
               
                  0011
                  Plant Operation
                  798
                  798
                  904
               
               
                  0012
                  Recurring Maintenance & Repair
                  590
                  629
                  716
               
               
                  0013
                  Textile Care Processing & Management
                  170
                  172
                  202
               
               
                  0014
                  Transportation
                  204
                  206
                  232
               
               
                  0023
                  Prior-Year Recoveries
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  4,779
                  4,876
                  5,695
               
               
                  0102
                  Engineering & Environmental Management Services
                  75
                  137
                  79
               
               
                  0103
                  Engineering Service
                  18
                  26
                  34
               
               
                  0104
                  Grounds Maintenance & Fire Protection
                  6
                  9
                  12
               
               
                  0105
                  Leases
                  386
                  347
                  401
               
               
                  0106
                  Non-Recurring Maintenance
                  1,395
                  2,097
                  491
               
               
                  0107
                  Operating Equipment Maintenance & Repair
                  17
                  20
                  20
               
               
                  0108
                  Other Facilities Operation Support
                  13
                  24
                  24
               
               
                  0109
                  Plant Operation
                  26
                  34
                  34
               
               
                  0110
                  Recurring Maintenance & Repair
                  42
                  52
                  52
               
               
                  0111
                  Textile Care Processing & Management
                  43
                  67
                  67
               
               
                  0122
                  Transportation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total capital investment
                  2,022
                  2,814
                  1,215
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  6,801
                  7,690
                  6,910
               
               
                  0801
                  Medical Facilities (Reimbursable)
                  17
                  17
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  6,818
                  7,707
                  6,927
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,404
                  1,331
                  285
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  1,378
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0160]
                  
                  100
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,423
                  1,431
                  285
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  606
                  150
                  
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  6,142
                  6,433
                  6,735
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â39
                  â40
                  â93
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  6,103
                  6,393
                  6,642
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  18
                  18
                  18
               
               
                  1900
                  Budget authority (total)
                  6,727
                  6,561
                  6,660
               
               
                  1930
                  Total budgetary resources available
                  8,150
                  7,992
                  6,945
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,331
                  285
                  18
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  4,120
                  4,430
                  5,568
               
               
                  3010
                  New obligations, unexpired accounts
                  6,818
                  7,707
                  6,927
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  185
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â6,505
                  â6,569
                  â7,453
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â19
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â169
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4,430
                  5,568
                  5,042
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  4,119
                  4,430
                  5,568
               
               
                  3200
                  Obligated balance, end of year
                  4,430
                  5,568
                  5,042
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  6,727
                  6,561
                  6,660
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  4,154
                  4,941
                  5,156
               
               
                  4011
                  Outlays from discretionary balances
                  2,302
                  1,588
                  2,262
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  6,456
                  6,529
                  7,418
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â40
                  â8
                  â8
               
               
                  4033
                  Non-Federal sources
                  â21
                  â10
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â61
                  â18
                  â18
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  43
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  43
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  6,709
                  6,543
                  6,642
               
               
                  4080
                  Outlays, net (discretionary)
                  6,395
                  6,511
                  7,400
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  49
                  40
                  35
               
               
                  4180
                  Budget authority, net (total)
                  6,709
                  6,543
                  6,642
               
               
                  4190
                  Outlays, net (total)
                  6,444
                  6,551
                  7,435
               
               
                  
                     
                  
               
            
         
      
      
         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 2021 through 2023: the
            2021 advance appropriation of $6.4 billion and annual appropriation of $150 million; the 2022 enacted advance appropriation
            of $6.7 billion and the 2023 advance appropriation request of $7.1 billion. 
         
         The 2023 advance appropriation request fulfills the Administration's commitment to provide reliable and timely resources to
            support the delivery of accessible and high-quality medical services for veterans.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0162â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,309
                  1,354
                  1,417
               
               
                  11.3
                  Other than full-time permanent
                  28
                  29
                  30
               
               
                  11.5
                  Other personnel compensation
                  151
                  157
                  164
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,488
                  1,540
                  1,611
               
               
                  12.1
                  Civilian personnel benefits
                  555
                  591
                  631
               
               
                  13.0
                  Benefits for former personnel
                  1
                  1
                  1
               
               
                  21.0
                  Travel & Transportation of Persons
                  47
                  47
                  54
               
               
                  22.0
                  Transportation of things
                  15
                  16
                  18
               
               
                  23.2
                  Rent, Communications & Utilities
                  1,346
                  1,307
                  1,585
               
               
                  25.2
                  Other Contractual Services
                  894
                  960
                  1,384
               
               
                  26.0
                  Supplies & Materials
                  412
                  412
                  408
               
               
                  31.0
                  Equipment
                  143
                  156
                  134
               
               
                  32.0
                  Lands & Structures
                  1,879
                  2,658
                  1,082
               
               
                  42.0
                  Insurance claims and indemnities
                  2
                  2
                  2
               
               
                  44.0
                  Prior Year Recoveries
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  6,801
                  7,690
                  6,910
               
               
                  99.0
                  Reimbursable obligations
                  17
                  17
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  6,818
                  7,707
                  6,927
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0162â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  25,545
                  26,048
                  26,555
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  99
                  99
                  99
               
               
                  
                     
                  
               
            
         
      
         Veterans Medical Care and Health FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0173â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical Services
                  
                  
                  7,274
               
               
                  0002
                  Medical Support and Compliance
                  
                  
                  979
               
               
                  0003
                  Medical Facilities
                  
                  
                  800
               
               
                  0004
                  Community Care
                  
                  
                  1,901
               
               
                  0005
                  Research
                  
                  9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  
                  9
                  10,954
               
               
                  0101
                  Medical Services
                  
                  
                  1,746
               
               
                  0103
                  Medical Facilities
                  
                  
                  1,773
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Direct program activities, subtotal
                  
                  
                  3,519
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  9
                  14,473
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  14,473
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  14,482
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  14,482
                  14,473
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  14,473
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  3
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  9
                  14,473
               
               
                  3020
                  Outlays (gross)
                  
                  â6
                  â13,183
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  3
                  1,293
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  3
               
               
                  3200
                  Obligated balance, end of year
                  
                  3
                  1,293
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  14,482
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  6
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  13,183
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  6
                  13,183
               
               
                  4180
                  Budget authority, net (total)
                  
                  14,482
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  6
                  13,183
               
               
                  
                     
                  
               
            
         
      
      
         Section 8002 of the American Rescue Plan Act of 2021 (Public Law 117â2) provided $14.482 billion in 2021 to remain available
            until September 30, 2023 for allocation under chapters 17, 20, 73, and 81 of title 38, United States Code, of which not more
            than $4 billion shall be available pursuant to section 1703 of title 38, United States Code for healthcare furnished through
            the Veterans Community Care program.  The Veterans Medical Care and Health Fund was established to execute section 8002 of
            the American Rescue Plan Act, and the Budget displays estimated allocations by categories of activity funded by section 8002.
            Final funding allocations among categories may change based on 2021 actuals and in response to workload demand requirements
            throughout 2022.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0173â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  
                  3
                  2,565
               
               
                  11.3
                  Other than full-time permanent
                  
                  
                  55
               
               
                  11.5
                  Other personnel compensation
                  
                  
                  295
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  
                  3
                  2,915
               
               
                  12.1
                  Civilian personnel benefits
                  
                  1
                  1,070
               
               
                  13.0
                  Benefits for former personnel
                  
                  
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  
                  800
               
               
                  25.2
                  Other Contractual Services
                  
                  5
                  4,630
               
               
                  26.0
                  Supplies and materials
                  
                  
                  1,000
               
               
                  31.0
                  Equipment
                  
                  
                  1,746
               
               
                  32.0
                  Land and structures
                  
                  
                  1,773
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  
                  538
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  9
                  14,473
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0173â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  34
                  28,400
               
               
                  
                     
                  
               
            
         
      
         MEDICAL AND PROSTHETIC RESEARCHFor necessary expenses in carrying out programs of medical and prosthetic research and development as authorized by chapter
            73 of title 38, United States Code,  $882,000,000, plus reimbursements, shall remain available until September 30,  2023:  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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0161â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Bio-medical laboratory science research
                  338
                  343
                  358
               
               
                  0002
                  Rehabilitation research
                  107
                  111
                  116
               
               
                  0003
                  Health services research
                  117
                  121
                  127
               
               
                  0004
                  Clinical science research
                  256
                  296
                  309
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  818
                  871
                  910
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  818
                  871
                  910
               
               
                  0801
                  Medical and Prosthetic Research (Reimbursable)
                  29
                  81
                  61
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  847
                  952
                  971
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  180
                  158
                  82
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  47
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  227
                  158
                  82
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  800
                  815
                  882
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â50
                  â20
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  750
                  795
                  882
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  27
                  81
                  61
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  28
                  81
                  61
               
               
                  1900
                  Budget authority (total)
                  778
                  876
                  943
               
               
                  1930
                  Total budgetary resources available
                  1,005
                  1,034
                  1,025
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  158
                  82
                  54
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  356
                  342
                  451
               
               
                  3010
                  New obligations, unexpired accounts
                  847
                  952
                  971
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â806
                  â843
                  â918
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â47
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  342
                  451
                  504
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  355
                  340
                  449
               
               
                  3200
                  Obligated balance, end of year
                  340
                  449
                  502
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  778
                  876
                  943
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  401
                  623
                  669
               
               
                  4011
                  Outlays from discretionary balances
                  405
                  220
                  249
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  806
                  843
                  918
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â13
                  â37
                  â45
               
               
                  4033
                  Non-Federal sources
                  â15
                  â44
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â28
                  â81
                  â61
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  750
                  795
                  882
               
               
                  4080
                  Outlays, net (discretionary)
                  778
                  762
                  857
               
               
                  4180
                  Budget authority, net (total)
                  750
                  795
                  882
               
               
                  4190
                  Outlays, net (total)
                  778
                  762
                  857
               
               
                  
                     
                  
               
            
         
      
      
         For 2022, the total budgetary resources of over $2.2 billion is comprised of $882 million in direct appropriations, $749.7
            million in medical care support such as physicians' pay, utilities and other overhead, $540 million in Federal grants and
            other non-Federal resources, and $61 million in reimbursements. The Department of Veterans Affairs (VA) research program will
            support 3,585 full time equivalents through direct appropriations and reimbursable resources. These combined resources will
            support approximately 2,563 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. The 2022 request is the largest year-over-year increase in recent history for medical and prosthetic research.
            This historic investment advances VA's research mission, including critical studies to understand the impact of traumatic
            brain injury and toxic exposure on long-term health outcomes, while continuing to prioritize research focused on the needs
            of disabled veterans.
         
         SUMMARY OF PROGRAM RESOURCES [in millions of dollars]
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2020 Actual
                      2021 Est.
                     2022 Est.
                  
                  
                     
                        
                     
                  
                  
                     Medical and Prosthetic Research Appropriation1
                      750
                      795 
                      882
                  
                  
                      American Rescue Plan Act (P.L. 117â2, Section 8002) (Mandatory)2 
                     0
                     9
                     0
                  
                  
                     Medical Care Support3
                     648
                     669
                      750
                  
                  
                      Other Federal and Non-Federal Resources
                      523
                     540
                      540
                  
                  
                     Reimbursements
                     28 
                      81
                      61
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total Program Resources
                     1,949
                      2,093 
                      2,233
                  
                  
                     
                        
                     
                  
               
            
         1 The appropriation amounts are net of rescissions of $50 million for FY 2020 in P.L. 116â94 and $20 million for FY 2021 in
         P.L. 116â260.  2 VA plans to use $9 million of the funding provided in section 8002 of the American Rescue Plan Act for research, which will
         be executed out of a new budget account, the Veterans Medical Care and Health Fund.3 Medical Care Support includes funding from the Medical Services, Medical Support and Compliance, and Medical Facilities appropriations
         to support research activities.   
         
            
               
                  
                     
                        
                     
                  
                  
                      FTE
                      2020 actual
                     2021 est.
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                     
                     3,418
                     3,420
                     3,585
                  
                  
                     
                        
                     
                  
               
            
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0161â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  280
                  285
                  299
               
               
                  11.3
                  Other than full-time permanent
                  1
                  1
                  
               
               
                  11.5
                  Other personnel compensation
                  2
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  283
                  287
                  299
               
               
                  12.1
                  Civilian personnel benefits
                  111
                  111
                  115
               
               
                  21.0
                  Employee travel
                  2
                  1
                  2
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  339
                  370
                  405
               
               
                  26.0
                  Supplies and materials
                  45
                  47
                  44
               
               
                  31.0
                  Equipment
                  37
                  54
                  44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  818
                  871
                  910
               
               
                  99.0
                  Reimbursable obligations
                  29
                  81
                  61
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  847
                  952
                  971
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0161â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  3,311
                  3,282
                  3,447
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  107
                  138
                  138
               
               
                  
                     
                  
               
            
         
      
         Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0169â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Joint DOD-VA Medical Facility Demonstration Fund (Direct)
                  458
                  481
                  533
               
               
                  0801
                  Joint DOD-VA Medical Facility Demonstration Fund (Reimbursable)
                  11
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  469
                  494
                  546
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  11
                  8
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1121
                  Appropriations transferred from other acct [036â0167]
                  8
                  8
                  8
               
               
                  1121
                  Appropriations transferred from other acct [097â0130]
                  127
                  137
                  137
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  14
                  14
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  149
                  159
                  162
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  210
                  216
                  204
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0140]
                  28
                  28
                  44
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0152]
                  29
                  30
                  31
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0162]
                  39
                  40
                  93
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  306
                  314
                  372
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  11
                  13
                  13
               
               
                  1900
                  Budget authority (total)
                  466
                  486
                  547
               
               
                  1930
                  Total budgetary resources available
                  477
                  494
                  547
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8
                  
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  72
                  55
                  73
               
               
                  3010
                  New obligations, unexpired accounts
                  469
                  494
                  546
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  26
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â490
                  â476
                  â543
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  55
                  73
                  76
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  72
                  55
                  73
               
               
                  3200
                  Obligated balance, end of year
                  55
                  73
                  76
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  466
                  486
                  547
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  416
                  439
                  493
               
               
                  4011
                  Outlays from discretionary balances
                  74
                  37
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  490
                  476
                  543
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â16
                  â12
                  â12
               
               
                  4033
                  Non-Federal sources
                  â5
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â21
                  â13
                  â13
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  455
                  473
                  534
               
               
                  4080
                  Outlays, net (discretionary)
                  469
                  463
                  530
               
               
                  4180
                  Budget authority, net (total)
                  455
                  473
                  534
               
               
                  4190
                  Outlays, net (total)
                  469
                  463
                  530
               
               
                  
                     
                  
               
            
         
      
      
         The Department of Veterans Affairs (VA) and the Department of Defense (DOD) will each contribute funding to the Joint Department
            of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 111â84,
            the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain
            James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 2022, VA expects to transfer funds
            from the Medical Services, Medical Community Care, Medical Support and Compliance, Medical Facilities, and Information Technology
            Systems accounts, while DOD expects to transfer funds from the Defense Health Program account.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0169â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  175
                  186
                  186
               
               
                  11.3
                  Other than full-time permanent
                  4
                  4
                  4
               
               
                  11.5
                  Other personnel compensation
                  21
                  23
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  200
                  213
                  213
               
               
                  12.1
                  Civilian personnel benefits
                  67
                  73
                  73
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  4
                  4
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  3
                  3
                  3
               
               
                  25.1
                  Advisory and assistance services
                  97
                  98
                  98
               
               
                  26.0
                  Supplies and materials
                  72
                  71
                  71
               
               
                  31.0
                  Equipment
                  11
                  11
                  11
               
               
                  32.0
                  Land and structures
                  3
                  7
                  59
               
               
                  41.0
                  Grants, subsidies, and contributions
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  458
                  481
                  533
               
               
                  99.0
                  Reimbursable obligations
                  11
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  469
                  494
                  546
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0169â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  2,178
                  2,290
                  2,308
               
               
                  
                     
                  
               
            
         
      
         Medical Care Collections FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â5287â0â2â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Refunds
                  
                  300
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 44.0)
                  
                  300
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1101
                  Appropriation (special or trust)
                  3,429
                  2,966
                  4,085
               
               
                  1120
                  Appropriations transferred to other accts [036â0160]
                  â2,846
                  â2,465
                  â3,445
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â14
                  â14
                  â17
               
               
                  1120
                  Appropriations transferred to other acct [036â0140]
                  â569
                  â487
                  â623
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  300
                  
               
               
                  1900
                  Budget authority (total)
                  
                  300
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  300
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  3
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  300
                  
               
               
                  3020
                  Outlays (gross)
                  
                  â297
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  3
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  3
               
               
                  3200
                  Obligated balance, end of year
                  
                  3
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  300
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  297
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  297
                  3
               
               
                  4180
                  Budget authority, net (total)
                  
                  300
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  297
                  3
               
               
                  
                     
                  
               
            
         
      
      
         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 2022, VA anticipates
            collecting $4.1 billion in the MCCF account, which will be transferred to Medical Services, Medical Community Care, and the
            Joint Demonstration Fund to provide healthcare to 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.
         
         Section 8007 of the American Rescue Plan Act of 2021 directed the Department of Veterans Affairs to provide for any copayment
            or other cost sharing with respect to healthcare, and reimburse any veteran who paid a copayment or other cost sharing related
            to healthcare, during the period beginning on April 6, 2020, and ending on September 30, 2021. The Department was appropriated
            $1 billion, to remain available until expended, to carry out this section. Of that amount, VA estimates $300 million will
            be executed from the MCCF account and used to reimburse veterans who paid a copayment or other cost sharing during the specified
            period. The remaining $700 million will be used to supplement VA Medical Centers for lost collections revenue and will be
            executed from the Medical Services and Medical Community Care accounts.
         
      
         Canteen Service Revolving FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  140
                  
               
               
                  0801
                  Reimbursable operating expenses
                  297
                  178
                  337
               
               
                  0802
                  Reimbursable direct operations
                  6
                  6
                  10
               
               
                  0810
                  Reimbursable capital investment: Sales program: Purchase of equipment and leasehold
                  7
                  7
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  310
                  191
                  357
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  310
                  331
                  357
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  16
                  
                  2
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  18
                  2
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1221
                  Appropriations transferred from other acct [036â0160]
                  
                  140
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  293
                  191
                  364
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  292
                  191
                  364
               
               
                  1900
                  Budget authority (total)
                  292
                  331
                  364
               
               
                  1930
                  Total budgetary resources available
                  310
                  333
                  368
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  2
                  11
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  19
                  18
                  46
               
               
                  3010
                  New obligations, unexpired accounts
                  310
                  331
                  357
               
               
                  3020
                  Outlays (gross)
                  â309
                  â301
                  â388
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  18
                  46
                  13
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  17
                  17
                  45
               
               
                  3200
                  Obligated balance, end of year
                  17
                  45
                  12
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  292
                  331
                  364
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  275
                  292
                  356
               
               
                  4101
                  Outlays from mandatory balances
                  34
                  9
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  309
                  301
                  388
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â293
                  â191
                  â364
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  
                  140
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  16
                  110
                  24
               
               
                  4180
                  Budget authority, net (total)
                  
                  140
                  
               
               
                  4190
                  Outlays, net (total)
                  16
                  110
                  24
               
               
                  
                     
                  
               
            
         
      
      
         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. In 2022, operations will
            be financed from current revenues.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  
                  140
                  
               
               
                  11.1
                  Reimbursable obligations: Personnel compensation: Full-time permanent
                  101
                  
                  138
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  101
                  
                  138
               
               
                  12.1
                  Civilian personnel benefits
                  30
                  30
                  30
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  22.0
                  Transportation of things
                  1
                  1
                  1
               
               
                  26.0
                  Supplies and materials
                  170
                  152
                  180
               
               
                  31.0
                  Equipment
                  7
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  310
                  191
                  357
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  310
                  331
                  357
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  2,977
                  3,285
                  3,500
               
               
                  
                     
                  
               
            
         
      
         Veterans Choice FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0172â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Veterans Choice Fund - Administrative
                  1
                  36
                  3
               
               
                  0002
                  Veterans Choice Fund - Program
                  176
                  63
                  27
               
               
                  0004
                  Emergency Non-VA Care
                  2
                  5
                  
               
               
                  0006
                  MCC (0140) Expenditure Transfers
                  1,932
                  15
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  2,111
                  119
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2,111
                  119
                  30
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2,532
                  â248
                  30
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0140]
                  â615
                  
                  
               
               
                  1020
                  Adjustment of unobligated bal brought forward, Oct 1
                  â397
                  397
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  334
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,863
                  149
                  30
               
               
                  1930
                  Total budgetary resources available
                  1,863
                  149
                  30
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  â248
                  30
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  387
                  453
                  340
               
               
                  3001
                  Adjustments to unpaid obligations, brought forward, Oct 1
                  397
                  
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  2,111
                  119
                  30
               
               
                  3020
                  Outlays (gross)
                  â2,108
                  â232
                  â200
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â334
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  453
                  340
                  170
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  784
                  453
                  340
               
               
                  3200
                  Obligated balance, end of year
                  453
                  340
                  170
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  2,108
                  232
                  200
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â9
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  9
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  2,099
                  232
                  200
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  2,099
                  232
                  200
               
               
                  
                     
                  
               
            
         
      
      
         The Veterans Access, Choice, and Accountability Act of 2014 ("Veterans Choice Act"), Public Law 113â146, provided $10 billion
            in mandatory funding to establish a temporary program ("Veterans Choice Program") improving veterans' access to health care
            by allowing eligible veterans who met certain wait time or distance standards to use eligible healthcare 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 passed Public Law 114â41, the Surface Transportation and Veterans Health Care Choice Improvement
            Act of 2015, which gave VA temporary authority, ending October 1, 2015, to use a certain level of Veterans Choice Fund dollars
            for pharmaceutical expenses related to treatment of Hepatitis C and for Care in the Community.
         
         Public Law 115â26 amended the Veterans Choice Act to eliminate the original August 7, 2017, sunset date for the Veterans Choice
            Program and allowed the program to operate until all of the funds in the Veterans Choice Fund were expended.
         
         Public Law 115â46, the VA Choice and Quality Employment Act of 2017, provided $2.1 billion in mandatory funding for the Veterans
            Choice Fund, to remain available until expended. In 2018, Public Law 115â96 provided $2.1 billion more in mandatory funding,
            to remain available until expended; and Public Law 115â182, the MISSION Act, provided an additional $5.2 billion in mandatory
            funding, to remain available without fiscal year limitation. The MISSION Act provided VA with flexibility, beginning on March
            1, 2019, to use Veterans Choice Fund dollars for community care. In addition, the MISSION Act sunset the Choice Program in
            June 2019 and established the new Veterans Community Care Program. The Further Consolidated Appropriations Act, 2020 (Public
            Law 116â94) transferred $615 million from the FY 2020 start of year unobligated balances in the Veterans Choice Fund account
            to the Medical Community Care account.
         
         Prior to FY 2019, VA recorded obligations for Community Care at the time the care was authorized by a VA healthcare provider.
            In FY 2019, VA started recording obligations for Community Care at the time VA issued payment to healthcare providers and
            to third-party administrators. In September 2020, to comply with a VA General Counsel (OGC) opinion following significant
            changes to VA's Community Care program, VA reverted to its old practice of recording obligations at the time of authorization
            and adjusted obligations upwards by $397 million in the Veterans Choice Fund account. VA lacked sufficient funds within the
            account to cover the full obligations recorded consistent with VA OGC's opinion. Section 1601 of division FF of the Consolidated
            Appropriations Act, 2021 (Public Law 116â260) authorized the practice of recording obligations at the time of approval of
            payment to healthcare providers and contractors, and also made it retroactive to October 1, 2018, thereby voiding an Antideficiency
            Act (ADA) violation that would have occurred in FY 2019 absent its enactment. To implement the law, VA made an accounting
            adjustment in FY 2021, the year Public Law 116â260 was enacted.  
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0172â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  21.0
                  Travel and transportation of persons
                  11
                  
                  
               
               
                  25.2
                  Other contract services
                  1,774
                  119
                  30
               
               
                  26.0
                  Supplies and materials
                  326
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  2,111
                  119
                  30
               
               
                  
                     
                  
               
            
         
      
         Emergency Department of Veterans Affairs Employee Leave FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0131â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Employee reimbursement
                  
                  80
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 44.0)
                  
                  80
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [P.L. 117â2, Section 8008]
                  
                  80
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  80
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  80
                  
               
               
                  3020
                  Outlays (gross)
                  
                  â80
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  80
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  80
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  80
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  80
                  
               
               
                  
                     
                  
               
            
         
      
      
         Section 8008 of the American Rescue Plan Act of 2021 (P.L. 117â2) provided $80 million to establish the Emergency Department
            of Veterans Affairs Employee Leave Fund. The law directed that the funds be available for payment to the Department for the
            use of paid leave by any employee appointed under chapter 74 of title 38, United States Code who is unable to work due to
            certain circumstances resulting from the COVID-19 pandemic. The authorization for the paid leave under Section 8008 is from
            the date of enactment of the Act, March 11, 2021, through September 30, 2021.  The period of availability for Section 8008
            funding is from the date of enactment of the Act, March 11, 2021, through September 20, 2022.
         
      
      Trust Funds
         General Post Fund, National HomesSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  35
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  General Post Fund, National Homes, Deposits
                  17
                  52
                  53
               
               
                  1140
                  General Post Fund, National Homes, Interest on Investments
                  2
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  19
                  55
                  56
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  19
                  55
                  56
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  19
                  55
                  91
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  General Post Fund, National Homes
                  â19
                  â20
                  â21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  35
                  70
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Religious, recreational, and entertainment activities
                  16
                  23
                  24
               
               
                  0003
                  Therapeutic residence maintenance
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  17
                  24
                  25
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  118
                  120
                  119
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  118
                  123
                  122
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  19
                  20
                  21
               
               
                  1930
                  Total budgetary resources available
                  137
                  143
                  143
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  120
                  119
                  118
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  3
                  4
                  7
               
               
                  3010
                  New obligations, unexpired accounts
                  17
                  24
                  25
               
               
                  3020
                  Outlays (gross)
                  â16
                  â18
                  â19
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4
                  7
                  10
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  3
                  4
                  7
               
               
                  3200
                  Obligated balance, end of year
                  4
                  7
                  10
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  19
                  20
                  21
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  18
                  19
               
               
                  4101
                  Outlays from mandatory balances
                  16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  16
                  18
                  19
               
               
                  4180
                  Budget authority, net (total)
                  19
                  20
                  21
               
               
                  4190
                  Outlays, net (total)
                  16
                  18
                  19
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  119
                  112
                  85
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  112
                  85
                  85
               
               
                  
                     
                  
               
            
         
      
      
         This fund consists of gifts, bequests, and proceeds from the sale of property left in the care of the facilities by former
            beneficiaries; patients' fund balances; and proceeds from the sale of effects of beneficiaries who die leaving no heirs or
            without having otherwise disposed of their estate. Such funds are used to promote the comfort and welfare of veterans at hospitals,
            nursing homes, and domiciliaries where no general appropriation is available. Public Law 102â54 authorizes compensation work
            therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund (38 U.S.C. chapters
            83 and 85).
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â705
                  2020 actual
                  2021 est.
                  2022 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
                  4
                  6
                  6
               
               
                  26.0
                  Supplies and materials
                  9
                  14
                  15
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  32.0
                  Land and structures
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  17
                  24
                  25
               
               
                  
                     
                  
               
            
         
      
         Benefits ProgramsFederal Funds
         Compensation and Pensions
         (INCLUDING TRANSFER OF FUNDS)For the payment of compensation benefits to or on behalf of veterans and a pilot program for disability examinations as authorized
            by section 107 and chapters 11, 13, 18, 51, 53, 55, and 61 of title 38, United States Code; pension benefits to or on behalf
            of veterans as authorized by chapters 15, 51, 53, 55, and 61 of title 38, United States Code; and burial benefits, the Reinstated
            Entitlement Program for Survivors, emergency and other officers' retirement pay, adjusted-service credits and certificates,
            payment of premiums due on commercial life insurance policies guaranteed under the provisions of title IV of the Servicemembers
            Civil Relief Act (50 U.S.C. App. 541 et seq.) and for other benefits as authorized by sections 107, 1312, 1977, and 2106,
            and chapters 23, 51, 53, 55, and 61 of title 38, United States Code,  $7,347,837,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1,   2021, to remain available until expended; and, in addition,  $147,569,474,000, which shall become available on October 1,   2022, to remain available until expended: Provided, That not to exceed $20,115,000 of the amount made available for fiscal year  2023 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0102â0â1â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Veterans
                  97,129
                  107,027
                  120,017
               
               
                  0102
                  Survivors
                  7,698
                  8,574
                  10,268
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Compensation sub-total
                  104,827
                  115,601
                  130,285
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0200
                  Other compensation expenses
                  104,827
                  115,601
                  130,285
               
               
                  0201
                  Chapter 18
                  21
                  25
                  25
               
               
                  0202
                  Clothing allowance
                  123
                  127
                  137
               
               
                  0203
                  Misc assistance (EAJ, SAFD)
                  39
                  48
                  58
               
               
                  0204
                  Medical exam pilot program
                  1,783
                  2,675
                  3,282
               
               
                  0205
                  OBRA payment to VBA and IT
                  4
                  4
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Total other compensation expenses
                  1,970
                  2,879
                  3,510
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0293
                  Total compensation
                  106,797
                  118,480
                  133,795
               
               
                  0302
                  Veterans
                  3,028
                  2,964
                  3,011
               
               
                  0303
                  Survivors
                  1,719
                  1,730
                  1,749
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0391
                  Pensions sub total
                  4,747
                  4,694
                  4,760
               
               
                  0401
                  Reimbursements to GOE, IT and VHA
                  14
                  15
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0492
                  Total pensions
                  4,761
                  4,709
                  4,773
               
               
                  0502
                  Burial allowance
                  26
                  57
                  58
               
               
                  0503
                  Burial plots
                  44
                  46
                  48
               
               
                  0504
                  Service-connected deaths
                  88
                  143
                  149
               
               
                  0505
                  Burial flags
                  26
                  23
                  23
               
               
                  0506
                  Headstones and markers
                  106
                  95
                  98
               
               
                  0508
                  Graveliners
                  4
                  5
                  6
               
               
                  0509
                  Pre-Place Crypts
                  43
                  35
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0591
                  Total burial program
                  337
                  404
                  418
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  111,895
                  123,593
                  138,986
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,721
                  646
                  1,410
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  30
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  578
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2,329
                  646
                  1,410
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1,440
                  6,110
                  7,348
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  109,017
                  118,247
                  130,228
               
               
                  1900
                  Budget authority (total)
                  110,457
                  124,357
                  137,576
               
               
                  1930
                  Total budgetary resources available
                  112,786
                  125,003
                  138,986
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â245
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  646
                  1,410
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  8,135
                  9,298
                  10,431
               
               
                  3010
                  New obligations, unexpired accounts
                  111,895
                  123,593
                  138,986
               
               
                  3020
                  Outlays (gross)
                  â110,702
                  â122,460
                  â148,344
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â30
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  9,298
                  10,431
                  1,073
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  8,135
                  9,298
                  10,431
               
               
                  3200
                  Obligated balance, end of year
                  9,298
                  10,431
                  1,073
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  110,457
                  124,357
                  137,576
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  100,882
                  112,515
                  136,502
               
               
                  4101
                  Outlays from mandatory balances
                  9,820
                  9,945
                  11,842
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  110,702
                  122,460
                  148,344
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â578
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  578
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  110,457
                  124,357
                  137,576
               
               
                  4170
                  Outlays, net (mandatory)
                  110,124
                  122,460
                  148,344
               
               
                  4180
                  Budget authority, net (total)
                  110,457
                  124,357
                  137,576
               
               
                  4190
                  Outlays, net (total)
                  110,124
                  122,460
                  148,344
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOAD
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Compensation Completed Claims:
                     
                     
                     
                  
                  
                     Rating
                     1,256,943
                     1,403,521
                     1,801,805
                  
                  
                     Other Claims
                     2,632,888
                     2,558,470
                     2,596,729
                  
                  
                     Pension Completed Claims:
                     
                     
                     
                  
                  
                     Rating
                     134,858
                     128,752
                     133,902
                  
                  
                     Other Non-Rating Claims
                     395,695
                     355,575
                     335,478
                  
                  
                     
                        
                     
                  
               
            
         
         For 2023, the Budget requests $147,569,474,000 in advance appropriations for Compensation and Pensions. This request satisfies
            the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113â235) and prevents our
            Nation's veterans from being adversely affected by budget delays.
         
         This appropriation provides for the payment of compensation, pension, and burial benefits to veterans and survivors.
         Compensation is paid to veterans for disabilities incurred in or aggravated during active military service. Dependency and
            Indemnity Compensation is paid to survivors of servicepersons or veterans whose death occurred while on active duty or as
            a result of service-connected disabilities. Compensation and vocational rehabilitation is provided to the children of Vietnam
            veterans who were born with certain birth defects. The Secretary may pay a clothing allowance to each veteran who uses a prescribed
            medication for a service-connected skin condition or wears a prosthetic or orthopedic appliance (including a wheelchair) which,
            in the judgment of the Secretary, tends to damage or tear the clothing of such veteran.
         
         Miscellaneous benefits provided for are:
         (a) payments for claims made pursuant to the provision of the World War Adjusted Compensation Act of 1924, as amended;
         (b) a special allowance (38 U.S.C. 1312) to dependents of certain veterans who died after December 31, 1956, but who were
            not fully and currently insured under the Social Security Act; and
         
         (c) payments authorized by the Equal Access to Justice Act.
         The appropriation also provides for a program to allow the Department of Veterans Affairs (VA) to perform income matches for
            certain compensation recipients.
         
         In accordance with Public Law 97â377, the Reinstated Entitlement Program for Survivors (REPS) program restores Social Security
            benefits to certain surviving spouses or children of veterans who died of service-connected causes.
         
         Legislation is proposed to provide a cost-of-living adjustment comparable to the annual Social Security increase to recipients
            of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments
            made on January 1, 2022, is expected to be 2.3 percent.
         
         AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Veterans:
                     
                     
                     
                  
                  
                     Cases
                     5,034,096
                     5,245,629
                     5,503,550
                  
                  
                     Average payment per case, per year
                     $19,294
                     $20,403
                     $21,807
                  
                  
                     Total obligations (in millions)
                     $97,130
                     $107,028
                     $120,016
                  
                  
                     Survivors:
                     
                     
                     
                  
                  
                     Cases
                     439,543
                     455,456
                     475,146
                  
                  
                     Average payment per case, per year
                     $17,514
                     $18,826
                     $21,609
                  
                  
                     Total obligations (in millions)
                     $7,698
                     $8,574
                     $10,268
                  
                  
                     Chapter 18:
                     
                     
                     
                  
                  
                     Children
                     1,128
                     1,288
                     1,281
                  
                  
                     Average payment per case, per year
                     $18,919
                     $19,246
                     $19,689
                  
                  
                     Total obligations (in millions)
                     $21
                     $25
                     $25
                  
                  
                     Clothing allowance:
                     
                     
                     
                  
                  
                     Number of veterans
                     148,260
                     153,465
                     160,118
                  
                  
                     Average payment per case, per year
                     $829
                     $825
                     $859
                  
                  
                     Total obligations (in millions)
                     $123
                     $127
                     $137
                  
                  
                     Special Allowance for Dependents:
                     
                     
                     
                  
                  
                     Cases
                     17
                     16
                     15
                  
                  
                     Average benefit
                     $2,786
                     $2,823
                     $2,888
                  
                  
                     Total obligations (in millions)
                     $0
                     $0
                     $0
                  
                  
                     Equal Access to Justice Act:
                     
                     
                     
                  
                  
                     Cases
                     6,864
                     8,394
                     9,924
                  
                  
                     Average benefit
                     $5,637
                     $5,710
                     $5,841
                  
                  
                     Total obligations (in millions)
                     $39
                     $48
                     $58
                  
                  
                     REPS:
                     
                     
                     
                  
                  
                     Cases
                     3
                     2
                     2
                  
                  
                     Average benefit
                     $13,148
                     $18,494
                     $18,938
                  
                  
                     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, 2022, is expected to be 2.3 percent.
         
         AVERAGE NUMBER OF PENSION CASES AND PAYMENTS
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Veterans:
                     
                     
                     
                  
                  
                     Cases
                     229,830
                     215,382
                     209,355
                  
                  
                     Average payment per case, per year
                     $13,173
                     $13,760
                     $14,382
                  
                  
                     Total obligations (in millions)
                     $3,028
                     $2,964
                     $3,011
                  
                  
                     Survivors:
                     
                     
                     
                  
                  
                     Cases
                     163,585
                     154,635
                     147,472
                  
                  
                     Average payment per case, per year
                     $10,507
                     $11,189
                     $11,861
                  
                  
                     Total obligations (in millions)
                     $1,719
                     $1,730
                     $1,749
                  
                  
                     
                        
                     
                  
               
            
         
          Burial benefits in 2021 provide for: (a) the payment of an allowance of $807 toward burial and funeral expenses; (b) the
            payment of $807 for a plot allowance where an eligible veteran is not buried in a national cemetery or other cemetery under
            the jurisdiction of the United States; (c) the payment of a burial allowance of up to $2,000 when a veteran dies as a result
            of a service-connected disability; (d) furnishing a flag to drape the casket of each deceased veteran entitled thereto; (e)
            furnishing a headstone or marker for the grave of a veteran and, in certain cases, eligible dependents; and (f) authority
            to provide outer burial receptacles in the National Cemetery Administration.
         
         NUMBER OF BURIAL BENEFITS
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Burial allowance
                     40,659
                     41,271
                     42,011
                  
                  
                     Burial allowances for deaths in Dept. facility
                     21,389
                     21,711
                     22,100
                  
                  
                     Burial plot
                     56,443
                     57,293
                     58,320
                  
                  
                     Service-connected deaths
                     50,504
                     54,038
                     56,099
                  
                  
                     Burial flags
                     368,646
                     452,880
                     439,056
                  
                  
                     Headstones and markers
                     323,051
                     344,577
                     341,693
                  
                  
                     Graveliners
                     9,865
                     10,522
                     10,434
                  
                  
                     Preplaced crypts
                     90,091
                     96,094
                     95,290
                  
                  
                     Caskets and Urns
                     277
                     295
                     293
                  
                  
                     
                        
                     
                  
               
            
         
      
         READJUSTMENT BENEFITSFor the payment of readjustment and rehabilitation benefits to or on behalf of veterans as authorized by chapters 21, 30,
            31, 33, 34, 35, 36, 39, 41, 51, 53, 55, and 61 of title 38, United States Code,  $8,906,851,000, which shall become available on October 1,  2022, to remain available until expended: 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â0â1â702
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Sons and daughters
                  860
                  992
                  1,034
               
               
                  0102
                  Spouses
                  183
                  267
                  266
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total education and training
                  1,043
                  1,259
                  1,300
               
               
                  0201
                  Vocational rehabilitation training
                  839
                  982
                  1,000
               
               
                  0202
                  Subsistence allowance
                  614
                  802
                  813
               
               
                  0203
                  Automobiles and adaptive equipment
                  127
                  148
                  171
               
               
                  0204
                  Housing Grants
                  127
                  182
                  188
               
               
                  0205
                  Housing Technology Grants
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Total special assistance to disabled veterans
                  1,708
                  2,115
                  2,173
               
               
                  0301
                  Work study
                  43
                  76
                  49
               
               
                  0302
                  Payments to States
                  24
                  24
                  25
               
               
                  0303
                  All-volunteer assistance:  Basic benefits and all other
                  10,268
                  9,867
                  9,832
               
               
                  0305
                  Tuition Assistance
                  3
                  3
                  3
               
               
                  0306
                  Licensing and Certification
                  2
                  2
                  4
               
               
                  0307
                  Reporting fees
                  14
                  15
                  15
               
               
                  0308
                  Reimbursement to GOE
                  
                  1
                  1
               
               
                  0309
                  Contract Counseling
                  1
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0391
                  Total All-volunteer assistance and other
                  10,355
                  9,994
                  9,935
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  13,106
                  13,368
                  13,408
               
               
                  0802
                  Veterans and servicepersons supplementary benefits
                  9
                  9
                  8
               
               
                  0803
                  Chapter 1606 reservists benefits
                  84
                  86
                  79
               
               
                  0804
                  Chapter 1606 reservists supplementary benefits
                  25
                  26
                  24
               
               
                  0805
                  Chapter 1607 reservists benefits
                  5
                  2
                  
               
               
                  0807
                  Chapter 33 DoD Reimbursements
                  63
                  63
                  63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  186
                  186
                  174
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  13,292
                  13,554
                  13,582
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  3,414
                  4,467
                  3,678
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  6
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  89
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  3,509
                  4,467
                  3,678
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  14,065
                  12,579
                  14,947
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  185
                  186
                  174
               
               
                  1900
                  Budget authority (total)
                  14,250
                  12,765
                  15,121
               
               
                  1930
                  Total budgetary resources available
                  17,759
                  17,232
                  18,799
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  4,467
                  3,678
                  5,217
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  679
                  767
                  932
               
               
                  3010
                  New obligations, unexpired accounts
                  13,292
                  13,554
                  13,582
               
               
                  3020
                  Outlays (gross)
                  â13,198
                  â13,389
                  â14,274
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  767
                  932
                  240
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  678
                  766
                  931
               
               
                  3200
                  Obligated balance, end of year
                  766
                  931
                  239
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  14,250
                  12,765
                  15,121
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  9,105
                  8,155
                  9,664
               
               
                  4101
                  Outlays from mandatory balances
                  4,093
                  5,234
                  4,610
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  13,198
                  13,389
                  14,274
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â185
                  â186
                  â174
               
               
                  4123
                  Non-Federal sources
                  â89
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â274
                  â186
                  â174
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  89
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  14,065
                  12,579
                  14,947
               
               
                  4170
                  Outlays, net (mandatory)
                  12,924
                  13,203
                  14,100
               
               
                  4180
                  Budget authority, net (total)
                  14,065
                  12,579
                  14,947
               
               
                  4190
                  Outlays, net (total)
                  12,924
                  13,203
                  14,100
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOADâVeteran Readiness and Employment
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Evaluation and planning
                     71,025
                     71,792
                     72,582
                  
                  
                     Rehabilitation services
                     109,106
                     110,284
                     111,497
                  
                  
                     Employment services status
                     29,994
                     30,318
                     30,651
                  
                  
                     Vocational/educational counseling
                     3,260
                     3,293
                     3,457
                  
                  
                     
                        
                     
                  
               
            
         
         WORKLOADâEducation
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Original claims
                     314,553
                     355,345, 
                     372,047
                  
                  
                     Adjustments/supplemental claims
                     3,283,793
                     3,465,574
                     3,628,455
                  
                  
                     
                        
                     
                  
               
            
         
         For 2023, the Budget requests $8,906,851,000 in advance appropriations for Readjustment Benefits. This request satisfies the
            requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113â235) and prevents our Nation's
            veterans from being adversely affected by budget delays.
         
         This appropriation finances educational assistance allowances for certain servicemembers, veterans, and for eligible dependents
            of those: (a) veterans who died from service-connected causes or have a total and permanent rated service-connected disability;
            and (b) servicemembers who were captured or missing in action. In addition, certain disabled veterans are provided with vocational
            rehabilitation, specially adapted housing grants, and automobile grants with the associated approved adaptive equipment. Voluntary
            contributions by eligible servicemembers and matching contributions provided by the Department of Defense are included in
            the Post-Vietnam Era Veterans Education Account.
         
         The Post-9/11 GI Bill (Chapter 33).âP.L. 110â252 greatly expanded education benefits beginning on August 1, 2009. Based on length of active duty service and
            training rate, trainees may be entitled to benefits including: tuition and fees, housing allowance, books and supplies stipend,
            kickers, and Yellow Ribbon matching payments. Certain active duty members of the Armed Forces may transfer benefits to a spouse
            or children.
         
          Survivors and Dependents Educational Assistance (Chapter 35).âBenefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected
            disability is rated permanent and total. In addition, dependents of servicemembers missing in action or interred by a hostile
            foreign government for more than 90 days are also eligible. The table below provides a comparison of trainees and costs for
            the Dependents Educational Assistance.
         
         All volunteer force educational assistance (Montgomery GI Bill).âP.L. 98â525, enacted October 19, 1984, established two new educational programs: an assistance program for veterans who
            enter active duty during the period beginning July 1, 1985; and an assistance program for certain members of the Selected
            Reserve. P.L. 108â375 established a program to provide educational assistance to members of the reserve components called
            or ordered to active service in response to a war or national emergency declared by the President or the Congress, in recognition
            of the sacrifices that those members make in answering the call to duty. The Readjustment Benefit appropriation pays the basic
            benefit allowance for veterans, except for certain Post-Vietnam Era Veterans Education participants who transferred to the
            Montgomery GI Bill program. Supplementary educational assistance, Post-Vietnam Era Veterans Education converters, reservists,
            and the National Call to Service Program are financed by payments from the Department of Defense. Due to P.L. 116â315, the
            Montgomery GI Bill will be phased out starting in 2030. 
         
         Veteran Employment Through Technology Education Courses (VET TEC).âP.L. 115â48 established a high technology pilot program to provide eligible Veterans who are entitled to educational assistance
            under chapter 30, 32, 33, 34, or 35 of title 38, United States Code, or chapter 1606 or 1607 of title 10, United States Code,
            with the opportunity to enroll in high technology programs of education that VA determines provide training and skills sought
            by employers in a relevant field or industry. 
         
         The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Chapter 33:
                     
                     
                     
                  
                  
                     Number of trainees
                     657,927
                     613,877
                     624,686
                  
                  
                     Average cost per trainee
                     $15,364
                     $15,783
                     $15,483
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $10,108
                     $9,689
                     $9,672
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Chapter 35 Sons and Daughters:
                     
                     
                     
                  
                  
                      Number of trainees
                     119,506
                     133,578
                     139,991
                  
                  
                      Average cost per trainee (in dollars)
                     $7,198
                     $7,424
                     $7,389
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total cost (in millions)
                     $860
                     $992
                     $1,034
                  
                  
                      Chapter 35 Wives and Widow(ers):
                     
                     
                     
                  
                  
                      Number of trainees
                     32,319
                     43,724
                     46,405
                  
                  
                      Average cost per trainee (in dollars)
                     $5,652
                     $6,096
                     $5,733
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total cost (in millions)
                     $183
                     $267
                     $266
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Chapter 30:
                     
                     
                     
                  
                  
                     Number of trainees
                     23,712
                     22,960
                     21,615
                  
                  
                     Average cost per trainee
                     $8,656
                     $8,862
                     $8,589
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $205
                     $203
                     $186
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Chapter 1606:
                     
                     
                     
                  
                  
                     Number of trainees
                     41,488
                     39,854
                     38,278
                  
                  
                     Average cost per trainee
                     $2,581
                     $2,718
                     $2,643
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $107
                     $108
                     $101
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Chapter 1607:
                     
                     
                     
                  
                  
                     Number of trainees
                     84
                     0
                     0
                  
                  
                     Average cost per trainee
                     $0
                     $0
                     $0
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $5
                     $2
                     $0
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      
                      
                      
                  
                  
                     
                        
                     
                  
                  
                     Veteran Employment Through Technology Education Courses (VET TEC): 
                     
                     
                     
                  
                  
                     Total cost (in millions)
                     $27
                     $47
                     $45
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
         Veteran Readiness and Employment (Chapter 31).âServicemembers and veterans with service-connected disabilities receive the assistance necessary to help them prepare for,
            obtain, and maintain suitable employment. Comprehensive assessments may include interest and aptitude testing as well as specialized
            assessments such as functional capacity examinations. During the training phase of the program, eligible servicemembers and
            veterans are provided assistance for necessary training such as tuition, fees, books and supplies at colleges, technical schools
            and other training programs. A veteran enrolled in training receives a monthly subsistence allowance. Eligible veterans may
            also receive specialized or adaptive equipment to help them overcome a disability or enable them to compete with non-disabled
            individuals. At the completion of training, veterans are provided with employment and placement services, including supplies
            and equipment needed to enter employment, adaptive equipment and workplace accommodations, incentives to employers to reimburse
            them for hiring and training veterans with disabilities, and two final months of subsistence allowance.
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Chapter 31:
                     
                     
                     
                  
                  
                     Rehabilitation, Evaluation, Planning and Service cases
                     27,825
                     29,877
                     30,449
                  
                  
                     Number of trainees
                     95,665
                     102,912
                     104,745
                  
                  
                     Average cost per trainee (in dollars)
                     $15,184
                     $17,333
                     $17,303
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $1,453
                     $1,784
                     $1,812
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
         Specially Adapted Housing Grants.âSpecially adapted housing grants are provided to certain severely disabled veterans. In 2021, the maximum grant amount is
            $100,896. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up
            to $20,215.
         
         Specially Adapted Housing Assistive Technology Grants.âUnder the Veterans Benefits Act of 2010 (P.L. 111â275), VA may provide grants of up to $200,000 per fiscal year to individuals
            or entities for the development of specially adapted housing assistive technologies and limits to $1 million the authorized
            amount available for such grants VA may award in any fiscal year.
         
         Automobile Grants and Adaptive Equipment.âCertain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance
            is provided to certain service-disabled veterans and servicemembers toward the purchase price of an automobile. The maximum
            allowance increased to $21,795.57 in 2021 and will continue to increase based on the CPI-U. Adaptive equipment and the maintenance
            and replacement of such equipment is also provided.
         
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Housing grants:
                     
                     
                     
                  
                  
                     Number of housing grants
                     2,796
                     3,610
                     3,671
                  
                  
                     Average cost per grant
                     $45,058
                     $50,431
                     $51,326
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $126
                     $182
                     $188
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     Number of housing technology grants
                     4
                     6
                     5
                  
                  
                     Average cost per grant
                     $199,716
                     $200,000
                     $200,000
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total cost (in millions)
                     $1
                     $1
                     $1
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Automobiles or other conveyances:
                     
                     
                     
                  
                  
                     Number of conveyances
                     1,534
                     1,534
                     1,534
                  
                  
                     Average benefit
                     $19,831
                     $20,235
                     $20,648
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Obligations (in millions)
                     $30
                     $31
                     $32
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Adaptive equipment (including maintenance, repair, and installation for automobiles):
                     
                     
                     
                  
                  
                     Number of items
                     4,268
                     4,268
                     4,268
                  
                  
                     Average benefit
                     $22,841
                     $27,313
                     $32,661
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Obligations (in millions)
                     $97
                     $117
                     $139
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
         Tuition Assistance.âPublic Law 106â398, enacted October 30, 2000, allows the military services to pay up to 100 percent of tuition and expenses
            charged by a school for servicemembers. If a service department pays less than 100 percent, a servicemember eligible for the
            Montgomery GI Bill Active-duty (MGIB) or the Post-9/11 GI Bill (Chapter 33) can elect to receive VA benefits for all or a
            portion of the remaining expenses. Public Law 108â454 established a program that provides availability of education benefits
            for payment for national admissions exams and national exams for credit at institutions of higher education.
         
         The National Exams.âThe benefit allows VA to reimburse for the fee charged for national tests for admission to institutions of higher learning
            and national tests providing an opportunity for course credit at institutions of higher learning.
         
         Licensing and Certification Test Payments.âUnder Public Law 106â419, veterans and other eligible persons may receive up to $2,000 to pay fees required for civilian
            occupational licensing and certification examinations needed to enter, maintain, or advance in employment in a vocation or
            profession, effective March 1, 2001.
         
         National Call to Service.âThe 2003 National Defense Authorization Act directs the Department of Defense to offer an active duty enlistment option
            of 15 months plus training time to facilitate interest in National Service. Program participants will be given the opportunity
            to select one of the following incentives: a $5,000 enlistment bonus, repayment of student loans up to $18,000, or one of
            two education allowances.
         
         Work-Study.âCertain veterans, reservists, and dependents pursuing a program of rehabilitation, education or training, who are enrolled
            as full-time students, can work up to 250 hours per semester, receiving the Federal ($7.25 as of July 24, 2009) or State minimum
            wage rate, whichever is higher.
         
         Payments to States.âState approving agencies are reimbursed for the costs of inspecting, approving, and supervising programs of education and
            training offered by educational institutions and training establishments in which veterans, dependents, and reservists are
            enrolled or are about to enter.
         
         Reporting Fees.âReporting fees are paid to education and training institutions to help defray the costs of certifying education enrollment
            for veterans enrolled in training during a calendar year.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â0â1â702
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  41.0
                  Direct obligations: Grants, subsidies, and contributions
                  13,107
                  13,368
                  13,408
               
               
                  99.0
                  Reimbursable obligations
                  185
                  186
                  174
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  13,292
                  13,554
                  13,582
               
               
                  
                     
                  
               
            
         
      
         VETERANS INSURANCE AND INDEMNITIESFor military and naval insurance, national service life insurance, servicemen's indemnities, service-disabled veterans insurance,
            and veterans mortgage life insurance as authorized by chapters 19 and 21 of title 38, United States Code,  $109,865,000, which shall become available on October 1,  2022, to remain available until expended. 
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0120â0â1â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0011
                  VMLI Death Claims
                  40
                  45
                  43
               
               
                  0012
                  Payment to Service-Disabled Veterans Insurance
                  94
                  90
                  105
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Total direct expenses
                  134
                  135
                  148
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  134
                  135
                  148
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  3
                  5
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  18
                  2
                  
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  111
                  129
                  137
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  7
                  6
                  6
               
               
                  1900
                  Budget authority (total)
                  136
                  137
                  143
               
               
                  1930
                  Total budgetary resources available
                  137
                  140
                  148
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  5
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  5
                  6
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  134
                  135
                  148
               
               
                  3020
                  Outlays (gross)
                  â133
                  â141
                  â148
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  6
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  5
                  6
                  
               
               
                  3200
                  Obligated balance, end of year
                  6
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  136
                  137
                  143
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  126
                  135
                  143
               
               
                  4101
                  Outlays from mandatory balances
                  7
                  6
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  133
                  141
                  148
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â7
                  â6
                  â6
               
               
                  4180
                  Budget authority, net (total)
                  129
                  131
                  137
               
               
                  4190
                  Outlays, net (total)
                  126
                  135
                  142
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOAD
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Policy service actions
                      600,918
                      630,100
                     608,500
                  
                  
                     Collections
                      279,108
                      236,400
                     201,800
                  
                  
                     Disability claims
                      27,390
                     31,340
                     31,340
                  
                  
                     Insurance awards
                     110,550
                     110,040
                     106,000
                  
                  
                     
                        
                     
                  
               
            
         
         For 2023, the Budget requests $109,865,000 in advance appropriations for Veterans Insurance and Indemnities (VI&I). This request
            satisfies the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113â235) and prevents
            our Nation's veterans from being adversely affected by budget delays.
         
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         The insurance business line administers six life insurance programs, including two trust funds, two public enterprise funds,
            a trust revolving fund, and Veterans' Mortgage Life Insurance (VMLI); and supervises four additional programs for the benefit
            of servicepersons, veterans, and their beneficiaries through contracts with a commercial company. All programs are operated
            on a commercial basis, to the extent possible, consistent with all applicable statutes. The insurance appropriation is the
            supplemental funding mechanism for the following Government life insurance activities: National Service Life Insurance (NSLI);
            Service-Disabled Veterans Insurance Fund (S-DVI); and VMLI.
         
         National Service Life Insurance (NSLI).âPayments are made to the NSLI fund for certain World War II veterans for: (a) extra hazards of service; (b) gratuitous insurance
            granted to certain persons unable to apply for NSLI; and (c) death claims on policies under the waiver of a premium while
            the insured was on active duty.
         
         Payment to Service-Disabled Veterans Insurance Fund (S-DVI).âPayments are made to the S-DVI fund to supplement the premiums and other receipts of the fund in amounts necessary to pay
            claims on insurance policies issued to veterans with service-connected disabilities.
         
         Veterans' Mortgage Life Insurance (VMLI).âPayments are made to mortgage holders under this program, which provides mortgage protection life insurance to veterans
            who have received a grant for specially adapted housing due to severe disabilities. The trend in the number and amount of
            insurance policies in force appears in the following table.
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                     VMLI Policies
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of Policies
                     2,570 
                     2,580 
                     2,610 
                  
                  
                     Amount of Insurance (dollars in millions)
                     $360 
                     $372 
                     $381
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0120â0â1â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  42.0
                  Direct obligations: Insurance claims and indemnities
                  132
                  133
                  146
               
               
                  99.0
                  Reimbursable obligations
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  134
                  135
                  148
               
               
                  
                     
                  
               
            
         
      
         Filipino Veterans Equity Compensation FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1121â0â1â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  56
                  56
                  56
               
               
                  1930
                  Total budgetary resources available
                  56
                  56
                  56
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  56
                  56
                  56
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This fund was established under the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act of 2009
            (P.L. 110â329), to make payments to eligible persons who served in the Philippines during World War II. Payments were subsequently
            authorized by the Congress in the American Recovery and Reinvestment Act of 2009 (P.L. 111â5). Original funding of $198,000,000
            was supplemented by a transfer of $67,000,000 authorized by Public Law 111â212 that remains available until expended. Payments
            to citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.
         
      
         GENERAL OPERATING EXPENSES, VETERANS BENEFITS ADMINISTRATIONFor necessary operating expenses of the Veterans Benefits Administration, not otherwise provided for, including hire of passenger
            motor vehicles, reimbursement of the General Services Administration for security guard services, and reimbursement of the
            Department of Defense for the cost of overseas employee mail,  $3,423,000,000: 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,
             2023. 
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0010
                  Compensation and pensions
                  2,532
                  2,547
                  2,663
               
               
                  0011
                  Education
                  255
                  842
                  267
               
               
                  0012
                  VRE
                  253
                  281
                  334
               
               
                  0013
                  Insurance
                  1
                  2
                  2
               
               
                  0014
                  Housing
                  24
                  29
                  39
               
               
                  0015
                  Transition and Economic Development
                  73
                  111
                  118
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  3,138
                  3,812
                  3,423
               
               
                  0801
                  Compensation and pensions
                  1,800
                  2,698
                  3,310
               
               
                  0802
                  Education
                  
                  2
                  2
               
               
                  0804
                  Insurance
                  31
                  36
                  41
               
               
                  0805
                  Housing
                  139
                  158
                  167
               
               
                  0806
                  Transition and Economic Development
                  10
                  
                  
               
               
                  0807
                  VRE
                  
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  1,980
                  2,896
                  3,522
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  5,118
                  6,708
                  6,945
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  14
                  38
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  77
                  28
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  77
                  42
                  38
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  3,138
                  3,180
                  3,423
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  
                  338
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â16
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  3,138
                  3,502
                  3,423
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [P.L. 117â2, Section 8001]
                  
                  262
                  
               
               
                  1200
                  Appropriation [P.L. 117â2, Section 8006]
                  
                  386
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  648
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1,986
                  2,554
                  3,522
               
               
                  1900
                  Budget authority (total)
                  5,124
                  6,704
                  6,945
               
               
                  1930
                  Total budgetary resources available
                  5,201
                  6,746
                  6,983
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â69
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  14
                  38
                  38
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  886
                  1,532
                  1,337
               
               
                  3010
                  New obligations, unexpired accounts
                  5,118
                  6,708
                  6,945
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,422
                  â6,903
                  â7,263
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â57
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,532
                  1,337
                  1,019
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  886
                  1,532
                  1,337
               
               
                  3200
                  Obligated balance, end of year
                  1,532
                  1,337
                  1,019
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  5,124
                  6,056
                  6,945
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,642
                  5,349
                  6,283
               
               
                  4011
                  Outlays from discretionary balances
                  780
                  1,411
                  598
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,422
                  6,760
                  6,881
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1,990
                  â2,554
                  â3,522
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â1,990
                  â2,554
                  â3,522
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  3,138
                  3,502
                  3,423
               
               
                  4080
                  Outlays, net (discretionary)
                  2,432
                  4,206
                  3,359
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  648
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  143
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  382
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  143
                  382
               
               
                  4180
                  Budget authority, net (total)
                  3,138
                  4,150
                  3,423
               
               
                  4190
                  Outlays, net (total)
                  2,432
                  4,349
                  3,741
               
               
                  
                     
                  
               
            
         
      
      
         General Operating Expenses, Veterans Benefits Administration.âThis appropriation provides for the Department's top management direction and administrative support, including fiscal,
            personnel, and legal services, as well as for the administration of veteran benefits. The total cost of administering veterans
            insurance programs is funded through direct appropriations to this account and through reimbursements from the insurance trust
            fund. 
         
         Note.âReflects FTE treated as reimbursements in all years and the effects of Credit Reform, per Public Law 101â508.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,488
                  1,535
                  1,560
               
               
                  11.5
                  Other personnel compensation
                  463
                  465
                  470
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,951
                  2,000
                  2,030
               
               
                  12.1
                  Civilian personnel benefits
                  566
                  568
                  570
               
               
                  13.0
                  Benefits for former personnel
                  1
                  1
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  15
                  20
                  20
               
               
                  22.0
                  Transportation of things
                  2
                  2
                  2
               
               
                  23.1
                  Rent
                  134
                  144
                  145
               
               
                  23.2
                  Rental payments to others
                  21
                  21
                  21
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  17
                  17
                  17
               
               
                  24.0
                  Printing and reproduction
                  2
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  412
                  617
                  593
               
               
                  26.0
                  Supplies and materials
                  4
                  8
                  6
               
               
                  31.0
                  Equipment
                  12
                  25
                  15
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  386
                  
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  3,138
                  3,812
                  3,423
               
               
                  99.0
                  Reimbursable obligations
                  1,980
                  2,896
                  3,522
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  5,118
                  6,708
                  6,945
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  23,807
                  23,241
                  23,670
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,406
                  1,502
                  1,633
               
               
                  
                     
                  
               
            
         
      
         Service-disabled Veterans Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4012â0â3â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Capital investment
                  25
                  31
                  32
               
               
                  0802
                  Death claims
                  119
                  128
                  132
               
               
                  0803
                  All other
                  6
                  8
                  7
               
               
                  0804
                  Payments to GOE and IT
                  22
                  31
                  33
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  172
                  198
                  204
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  22
                  50
                  46
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  200
                  194
                  207
               
               
                  1930
                  Total budgetary resources available
                  222
                  244
                  253
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  50
                  46
                  49
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  34
                  33
                  43
               
               
                  3010
                  New obligations, unexpired accounts
                  172
                  198
                  204
               
               
                  3020
                  Outlays (gross)
                  â173
                  â188
                  â207
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  33
                  43
                  40
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  34
                  33
                  43
               
               
                  3200
                  Obligated balance, end of year
                  33
                  43
                  40
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  200
                  194
                  207
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  118
                  154
                  204
               
               
                  4101
                  Outlays from mandatory balances
                  55
                  34
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  173
                  188
                  207
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â94
                  â91
                  â105
               
               
                  4123
                  Non-Federal sources
                  â6
                  â6
                  â6
               
               
                  4123
                  Non-Federal sources
                  â73
                  â70
                  â69
               
               
                  4123
                  Non-Federal sources
                  â27
                  â27
                  â27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â200
                  â194
                  â207
               
               
                  4170
                  Outlays, net (mandatory)
                  â27
                  â6
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â27
                  â6
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Insurance Act of 1951 established the Service-Disabled Veterans Insurance (S-DVI) program for veterans with service-connected
            disabilities. S-DVI is open to veterans who separated from the service on or after April 25, 1951. This fund finances the
            payment of claims on existing life insurance policies and remains open for new issues at standard rates to veterans having
            service-connected disabilities.
         
            Operating costsDeath claims.âRepresents payments to designated beneficiaries.
         
         All other.âRepresents payments to policyholders who surrender their policies for their cash value and hold endowment policies which
            have matured.
         
         Capital investment.âA policyholder may borrow up to 94 percent of the value of his or her policy.
         
         Administration.âRepresents the administrative costs of claims processing and account maintenance.
         
         The trend in the number and amount of policies in force is indicated in the following table.
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies (EOY)
                     278,709
                     282,360 
                     285,447 
                  
                  
                     Insurance in force (dollars in millions) (EOY)
                     $2,934 
                     $2,989 
                     $3,021 
                  
                  
                     
                        
                     
                  
               
            
         
         Financing.âOperations are financed from premiums and other receipts. Additional funds are received by transfer from the Veterans Insurance
            and Indemnities appropriation, instead of direct appropriations to this fund.
         
         Operating results and financial condition.âSince premium and other receipts are insufficient to cover operations, the fund continues to project liabilities in excess
            of assets. The deficit is expected to reach an estimated $1,452 million by September 30, 2021. The expected deficit is financed
            by additional funds from the above-mentioned Veterans Insurance and Indemnities appropriations.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4012â0â3â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  33.0
                  Investments and loans
                  25
                  31
                  32
               
               
                  42.0
                  Insurance claims and indemnities
                  147
                  167
                  172
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  172
                  198
                  204
               
               
                  
                     
                  
               
            
         
      
         Veterans Reopened Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4010â0â3â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Death claims
                  13
                  11
                  9
               
               
                  0802
                  Dividends
                  1
                  1
                  1
               
               
                  0803
                  All other
                  4
                  4
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  18
                  16
                  13
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  64
                  50
                  38
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  4
                  4
                  3
               
               
                  1930
                  Total budgetary resources available
                  68
                  54
                  41
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  50
                  38
                  28
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  21
                  17
                  14
               
               
                  3010
                  New obligations, unexpired accounts
                  18
                  16
                  13
               
               
                  3020
                  Outlays (gross)
                  â22
                  â19
                  â15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  17
                  14
                  12
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  20
                  16
                  13
               
               
                  3200
                  Obligated balance, end of year
                  16
                  13
                  11
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  4
                  4
                  3
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  4
                  4
                  3
               
               
                  4101
                  Outlays from mandatory balances
                  18
                  15
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  22
                  19
                  15
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â3
                  â2
                  â2
               
               
                  4123
                  Non-Federal sources
                  â1
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4
                  â4
                  â3
               
               
                  4170
                  Outlays, net (mandatory)
                  18
                  15
                  12
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  18
                  15
                  12
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  84
                  66
                  51
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  66
                  51
                  39
               
               
                  
                     
                  
               
            
         
      
      
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund pays claims and administrative costs on participating life insurance policies issued during the period May 1, 1965,
            through May 2, 1966, under three life insurance programs: 1) service-disabled standard insurance; 2) service-disabled rated
            insurance; and 3) nonservice-disabled insurance availing disabled World War II and Korean conflict veterans an opportunity
            to acquire life insurance coverage who were no longer eligible for other government insurance.
         
         Budget program:
         
         Death claims.âRepresents payments to designated beneficiaries.
         
         Dividends.âPolicyholders participate in the distribution of annual dividends.
         
         All other.âThis represents resources for the administrative costs of processing claims and maintaining the accounts, and to those policyholders
            who: (a) surrender their policies for cash value; (b) hold endowment policies which have matured; and (c) have purchased total
            disability income coverage and subsequently become disabled.
         
         Policy loans made.âA policyholder may borrow up to 94 percent of the cash value of his policy at an interest rate adjusted to reflect private
            sector borrowing costs.
         
         The following table reflects the decrease in the number of policies and the amount of insurance in force:
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     4,881
                     3,795 
                     2,907 
                  
                  
                     Insurance in force (dollars in millions)
                     $50 
                     $51 
                     $38 
                  
                  
                     
                        
                     
                  
               
            
         
         Financing.âOperations are financed from premiums collected from policyholders and interest on investments. Excess earnings of the fund
            are distributed to the policyholders in the form of an annual dividend.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4010â0â3â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  42.0
                  Insurance claims and indemnities
                  17
                  15
                  12
               
               
                  43.0
                  Interest and dividends
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  18
                  16
                  13
               
               
                  
                     
                  
               
            
         
      
         Servicemembers' Group Life Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4009â0â3â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Premium payments
                  597
                  210
                  660
               
               
                  0802
                  Payments to carrier
                  1
                  
                  
               
               
                  0803
                  Payment to GOE
                  2
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  600
                  213
                  663
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  301
                  1,263
                  2,525
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,561
                  1,475
                  1,293
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,562
                  1,475
                  1,293
               
               
                  1930
                  Total budgetary resources available
                  1,863
                  2,738
                  3,818
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,263
                  2,525
                  3,155
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  600
                  213
                  663
               
               
                  3020
                  Outlays (gross)
                  â600
                  â213
                  â663
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â1
                  â2
                  â2
               
               
                  3200
                  Obligated balance, end of year
                  â2
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,562
                  1,475
                  1,293
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  600
                  213
                  663
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â10
                  â12
                  â30
               
               
                  4123
                  Non-Federal sources
                  â1,551
                  â663
                  â663
               
               
                  4124
                  Offsetting governmental collections
                  
                  â800
                  â600
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,561
                  â1,475
                  â1,293
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â961
                  â1,262
                  â630
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â961
                  â1,262
                  â630
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  301
                  1,262
                  2,524
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,262
                  2,524
                  3,154
               
               
                  
                     
                  
               
            
         
      
      
         This fund finances the payment of group life insurance premiums to private insurance companies under the Servicemembers' Group
            Life Insurance (SGLI) Act of 1965, as amended. SGLI is a program for servicemembers on active duty, ready reservists, members
            of the National Guard, members of the Commissioned Corps of the National Oceanic and Atmospheric Administration and the Public
            Health Service, cadets and midshipmen of the four service academies, and members of the Reserve Officer Training Corps. SGLI
            coverage is available in $50,000 increments up to the maximum of $400,000. Veterans' Group Life Insurance (VGLI) is a program
            of post-separation insurance which allows servicemembers to convert their SGLI coverage to renewable term insurance. Family
            Servicemembers' Group Life Insurance (FSGLI) is a program extended to the spouses and dependent children of members insured
            under the SGLI program. FSGLI provides up to a maximum of $100,000 of insurance coverage for spouses, not to exceed the amount
            of SGLI the insured member has in force, and $10,000 of free coverage for dependent children. Spousal coverage is issued in
            increments of $10,000.
         
         The Servicemembers' Group Life Insurance Traumatic Injury Protection Program (TSGLI) became effective December 1, 2005. TSGLI
            provides for payment between $25,000 and $100,000 (depending on the type of injury) to any member of the uniformed services
            covered by SGLI who sustains a traumatic injury that results in certain serious losses.
         
      
         Veterans Affairs Life Insurance
         Public Law 116â135 replaces Service-Disabled Veterans Insurance (S-DVI) with a new insurance program Veterans Affairs Life
            Insurance (VALI) of guaranteed issue whole life coverage that will be effective January 1, 2023.  The new program will provide
            Veterans with assurance that their families will be taken care of financially after their death in coverage amounts from $10,000
            to $40,000.  The new program will expand insurance eligibility to all service-disabled Veterans under age 81 without medical
            underwriting.
         
      
         VETERANS HOUSING BENEFIT PROGRAM FUNDFor the cost of direct and guaranteed loans, such sums as may be necessary to carry out the program, as authorized by subchapters
            I through III of chapter 37 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget
            Act of 1974: Provided further, That, during fiscal year  2022, 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,  $229,500,000.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â0â1â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  4
                  
                  
               
               
                  0704
                  Subsidy for modifications of loan guarantees
                  
                  68
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  5
                  5
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  5
                  5
                  
               
               
                  0707
                  Reestimates of loan guarantee subsidy
                  34
                  544
                  
               
               
                  0708
                  Interest on reestimates of loan guarantee subsidy
                  27
                  45
                  
               
               
                  0709
                  Administrative expenses
                  200
                  204
                  230
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  275
                  871
                  230
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  200
                  204
                  230
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  75
                  599
                  
               
               
                  1200
                  Appropriation
                  
                  68
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  75
                  667
                  
               
               
                  1900
                  Budget authority (total)
                  275
                  871
                  230
               
               
                  1930
                  Total budgetary resources available
                  275
                  871
                  230
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  11
                  43
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  275
                  871
                  230
               
               
                  3020
                  Outlays (gross)
                  â243
                  â914
                  â230
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  43
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  11
                  43
                  
               
               
                  3200
                  Obligated balance, end of year
                  43
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  200
                  204
                  230
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  157
                  204
                  230
               
               
                  4011
                  Outlays from discretionary balances
                  11
                  43
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  168
                  247
                  230
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  75
                  667
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  75
                  667
                  
               
               
                  4180
                  Budget authority, net (total)
                  275
                  871
                  230
               
               
                  4190
                  Outlays, net (total)
                  243
                  914
                  230
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â0â1â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Acquired Direct Loans
                  1
                  26
                  28
               
               
                  115004
                  Vendee Direct Loans
                  50
                  15
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  51
                  41
                  44
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Acquired Direct Loans
                  17.77
                  â1.57
                  â1.91
               
               
                  132004
                  Vendee Direct Loans
                  8.51
                  â22.54
                  â27.09
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  8.69
                  â9.24
                  â11.07
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Acquired Direct Loans
                  
                  
                  â1
               
               
                  133004
                  Vendee Direct Loans
                  4
                  â3
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  4
                  â3
                  â5
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Acquired Direct Loans
                  
                  
                  â1
               
               
                  134004
                  Vendee Direct Loans
                  4
                  â3
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  4
                  â3
                  â5
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Acquired Direct Loans
                  â3
                  4
                  
               
               
                  135004
                  Vendee Direct Loans
                  â14
                  â27
                  
               
               
                  135005
                  Acquired and Vendee Loan Reestimates
                  2
                  â23
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â15
                  â46
                  
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan levels supportable by subsidy budget authority:
               
               
                  215001
                  Housing Guaranteed Loans
                  362,210
                  391,280
                  301,013
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  215999
                  Total loan guarantee levels
                  362,210
                  391,280
                  301,013
               
               
                  
                  Guaranteed loan subsidy (in percent):
               
               
                  232001
                  Housing Guaranteed Loans
                  -.30
                  -.50
                  -.08
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  232999
                  Weighted average subsidy rate
                  -.30
                  -.50
                  -.08
               
               
                  
                  Guaranteed loan subsidy budget authority:
               
               
                  233001
                  Housing Guaranteed Loans
                  â1,087
                  â1,969
                  â241
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  233999
                  Total subsidy budget authority
                  â1,087
                  â1,969
                  â241
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  Housing Guaranteed Loans
                  â1,087
                  â1,969
                  â241
               
               
                  234002
                  Guaranteed Loan Sale SecuritiesâVendee
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  â1,090
                  â1,969
                  â241
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235001
                  Housing Guaranteed Loans
                  â2,462
                  â1,298
                  
               
               
                  235002
                  Guaranteed Loan Sale SecuritiesâVendee
                  â19
                  â80
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  235999
                  Total guaranteed loan reestimates
                  â2,481
                  â1,378
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  200
                  204
                  230
               
               
                  3590
                  Outlays from new authority
                  157
                  204
                  230
               
               
                  
                     
                  
               
            
         
      
      
         Veterans Affairs (VA) Housing Program Account.âThe housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National
            Guard purchase, retain, and adapt homes in recognition of their service to the Nation. When a borrower purchases a home, the
            program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required.
         
         Under 38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement (first-time users of the program or users whose
            entitlement is fully restored) is as follows:
         
         (a) 50 percent for loans of $45,000 or less;
         (b) $22,500 for loans greater than $45,000, but no more than $56,250;
         (c) the lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000; or
         (d) 25 percent of the loan amount for loans of $144,001 or greater.
         This appropriation provides for the corporate leadership and operational support to VA's Housing business line. The Housing
            Program facilitates the extension of private capital, on more liberal terms than generally available to nonveterans, to assist
            veterans and servicemembers in obtaining housing credit, and assist veterans in retaining their homes during periods of temporary
            economic difficulty through intensive supplemental mortgage loan servicing.
         
         Guaranteed transitional housing loans for homeless veterans.âEstablished as a pilot project by the Veterans Benefits Improvement Act of 1998 (Public Law 105â368), this program does
            not require any new loan subsidy funding. The program has originated no new loans since 2009. The program was canceled in
            2012. The existing loan will continue to be serviced within the program's financing account.
         
         WORKLOAD [in thousands]
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2020 actual
                      2021 est.
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Construction and valuation
                     675
                     671
                     648
                  
                  
                     Loan processing
                     600
                     545
                     489
                  
                  
                     Loan service and claims
                     90
                     99
                     101
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â0â1â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  200
                  204
                  230
               
               
                  41.0
                  Grants, subsidies, and contributions
                  75
                  667
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  275
                  871
                  230
               
               
                  
                     
                  
               
            
         
      
         Housing Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0004
                  Property management/other expense
                  3
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  3
                  1
                  1
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  51
                  41
                  45
               
               
                  0713
                  Payment of interest to Treasury
                  20
                  26
                  28
               
               
                  0740
                  Negative subsidy obligations
                  
                  4
                  5
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  21
                  36
                  
               
               
                  0743
                  Interest on downward reestimates
                  3
                  18
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  95
                  125
                  78
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  98
                  126
                  79
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  93
                  92
                  1
               
               
                  1023
                  Unobligated balances applied to repay debt
                  
                  â92
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  93
                  
                  1
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  64
                  127
                  79
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  62
                  127
                  79
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  86
                  49
                  26
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â51
                  â49
                  â26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  35
                  
                  
               
               
                  1900
                  Budget authority (total)
                  97
                  127
                  79
               
               
                  1930
                  Total budgetary resources available
                  190
                  127
                  80
               
               
                  
                  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
                  10
                  5
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  98
                  126
                  79
               
               
                  3020
                  Outlays (gross)
                  â103
                  â130
                  â79
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  5
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  10
                  5
                  1
               
               
                  3200
                  Obligated balance, end of year
                  5
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  97
                  127
                  79
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  103
                  130
                  79
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources: Payments from program account
                  â14
                  â10
                  
               
               
                  4122
                  Interest on uninvested funds
                  â5
                  
                  
               
               
                  4123
                  Interest and principal received on loans
                  â56
                  â37
                  â25
               
               
                  4123
                  Fees
                  â2
                  
                  
               
               
                  4123
                  Cash sale of properties
                  â4
                  â2
                  â1
               
               
                  4123
                  Other
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â86
                  â49
                  â26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  11
                  78
                  53
               
               
                  4170
                  Outlays, net (mandatory)
                  17
                  81
                  53
               
               
                  4180
                  Budget authority, net (total)
                  11
                  78
                  53
               
               
                  4190
                  Outlays, net (total)
                  17
                  81
                  53
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  51
                  41
                  45
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  51
                  41
                  45
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  341
                  347
                  366
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  50
                  41
                  45
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â43
                  â21
                  â10
               
               
                  1263
                  Write-offs for default: Direct loans
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  347
                  366
                  400
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â704
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  102
                  97
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  20
                  9
               
               
                  1206
                  Non-Federal assets: Receivables, net
                  5
                  5
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  341
                  347
               
               
                  1402
                  Interest receivable
                  18
                  16
               
               
                  1404
                  Foreclosed property
                  2
                  1
               
               
                  1405
                  Allowance for subsidy cost (-)
                  22
                  49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  383
                  413
               
               
                  1901
                  Other Federal assets: Other assets
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  510
                  524
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2101
                  Accounts payable
                  6
                  18
               
               
                  2103
                  Debt
                  492
                  503
               
               
                  2105
                  Other
                  6
                  3
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  
                  
               
               
                  2207
                  Other
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  504
                  524
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  510
                  524
               
               
                  
                     
                  
               
            
         
      
         Housing Guaranteed Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Losses on defaulted loans
                  429
                  753
                  810
               
               
                  0005
                  Payment to trustee reserve
                  2
                  4
                  4
               
               
                  0009
                  Property sales expense
                  101
                  103
                  110
               
               
                  0010
                  Property management expense
                  60
                  90
                  97
               
               
                  0011
                  Property improvement expense
                  
                  3
                  3
               
               
                  0012
                  Loans acquired
                  1
                  28
                  32
               
               
                  0013
                  Refunds
                  108
                  183
                  214
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  701
                  1,164
                  1,270
               
               
                  
                  Credit program obligations:
               
               
                  0711
                  Default claim payments on principal
                  872
                  1,356
                  1,469
               
               
                  0740
                  Negative subsidy obligations
                  1,087
                  1,969
                  241
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  2,371
                  1,703
                  
               
               
                  0743
                  Interest on downward reestimates
                  172
                  264
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  4,502
                  5,292
                  1,710
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  5,203
                  6,456
                  2,980
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  8,867
                  8,004
                  6,691
               
               
                  1033
                  Recoveries of prior year paid obligations
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  8,873
                  8,004
                  6,691
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  1,969
                  241
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  4,336
                  5,143
                  4,698
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â2
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  
                  â1,969
                  â241
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  4,334
                  3,174
                  4,457
               
               
                  1900
                  Budget authority (total)
                  4,334
                  5,143
                  4,698
               
               
                  1930
                  Total budgetary resources available
                  13,207
                  13,147
                  11,389
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8,004
                  6,691
                  8,409
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  342
                  137
                  54
               
               
                  3010
                  New obligations, unexpired accounts
                  5,203
                  6,456
                  2,980
               
               
                  3020
                  Outlays (gross)
                  â5,408
                  â6,539
                  â3,034
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  137
                  54
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â4
                  â4
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â4
                  â4
                  â4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  336
                  133
                  50
               
               
                  3200
                  Obligated balance, end of year
                  133
                  50
                  â4
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  4,334
                  5,143
                  4,698
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  5,408
                  6,539
                  3,034
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Payments from program account
                  â61
                  â589
                  
               
               
                  4120
                  Recoveries from DLFA
                  â51
                  â45
                  â51
               
               
                  4122
                  Interest on uninvested funds
                  â174
                  â179
                  â189
               
               
                  4123
                  Funding fees
                  â2,787
                  â2,920
                  â2,929
               
               
                  4123
                  Cash sale of properties
                  â1,255
                  â1,410
                  â1,529
               
               
                  4123
                  Redemption of Properties/Other income and receivables
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,342
                  â5,143
                  â4,698
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4150
                  Additional offsets against budget authority only (total)
                  8
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  1,066
                  1,396
                  â1,664
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1,066
                  1,396
                  â1,664
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on commitments:
               
               
                  2111
                  Guaranteed loan commitments from current-year authority
                  362,210
                  391,280
                  301,012
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2150
                  Total guaranteed loan commitments
                  362,210
                  391,280
                  301,012
               
               
                  2199
                  Guaranteed amount of guaranteed loan commitments
                  99,970
                  107,994
                  83,080
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  712,907
                  816,524
                  1,152,989
               
               
                  2231
                  Disbursements of new guaranteed loans
                  362,210
                  391,280
                  301,012
               
               
                  2251
                  Repayments and prepayments
                  â257,290
                  â52,678
                  â65,543
               
               
                  
                  Adjustments:
               
               
                  2262
                  Terminations for default that result in acquisition of property
                  â871
                  â1,356
                  â1,469
               
               
                  2263
                  Terminations for default that result in claim payments
                  â432
                  â781
                  â842
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  816,524
                  1,152,989
                  1,386,147
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  206,819
                  291,405
                  350,358
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â704
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  9,203
                  8,137
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  147
                  615
               
               
                  1206
                  Non-Federal assets: Receivables, net
                  10
                  9
               
               
                  
                  Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:
               
               
                  1504
                  Accounts receivable from foreclosed property
                  11
                  
               
               
                  1504
                  Foreclosed property
                  721
                  280
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1599
                  Net present value of assets related to defaulted guaranteed loans
                  732
                  280
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  10,092
                  9,041
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  
                  
               
               
                  2105
                  Other liabilities
                  2,393
                  1,787
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  342
                  137
               
               
                  2204
                  Non-federal liabilities for loan guarantees
                  7,357
                  7,117
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  10,092
                  9,041
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  10,092
                  9,041
               
               
                  
                     
                  
               
            
         
      
         Housing Liquidating AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0105
                  Capital investments, guaranteed claims payment and other operating expenses
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 33.0)
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  
                  
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â2
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  8
                  7
                  6
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  â7
                  â6
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  â1
                  â2
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  1
                  
               
               
                  3200
                  Obligated balance, end of year
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1
                  1
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1
                  2
                  1
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Sale of homes, cash
                  â1
                  â1
                  â1
               
               
                  4123
                  Interest collection on Veteran liability debts
                  â3
                  â3
                  â3
               
               
                  4123
                  Principal collection on Veteran liability debts
                  â5
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â9
                  â7
                  â6
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â7
                  â6
                  â5
               
               
                  4170
                  Outlays, net (mandatory)
                  â8
                  â5
                  â5
               
               
                  4180
                  Budget authority, net (total)
                  â7
                  â6
                  â5
               
               
                  4190
                  Outlays, net (total)
                  â8
                  â5
                  â5
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5010
                  Total investments, SOY: non-Fed securities: Market value
                  140
                  140
                  140
               
               
                  5011
                  Total investments, EOY: non-Fed securities: Market value
                  140
                  140
                  140
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  37
                  37
                  37
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  37
                  37
                  37
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  9
                  3
                  1
               
               
                  2251
                  Repayments and prepayments
                  â6
                  â2
                  
               
               
                  2262
                  Adjustments: Terminations for default that result in acquisition of property
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  3
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  1
                  1
                  1
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  
                  
                  
               
               
                  2351
                  Repayments of loans receivable
                  
                  
                  
               
               
                  2364
                  Other adjustments, net
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  2
                  2
               
               
                  
                  Non-Federal assets:
               
               
                  1201
                  Investments in non-Federal securities, net
                  140
                  106
               
               
                  1206
                  Receivables, net
                  1
                  1
               
               
                  1601
                  Direct loans, gross
                  10
                  37
               
               
                  1602
                  Interest receivable
                  36
                  31
               
               
                  1603
                  Allowance for estimated uncollectible loans and interest (-)
                  â44
                  â31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1604
                  Direct loans and interest receivable, net
                  2
                  37
               
               
                  1605
                  Accounts receivable from foreclosed property
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1699
                  Value of assets related to direct loans
                  3
                  37
               
               
                  1701
                  Defaulted guaranteed loans, gross
                  1
                  1
               
               
                  1703
                  Allowance for estimated uncollectible loans and interest (-)
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  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
                  147
                  147
               
               
                  
                  LIABILITIES:
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  1
                  1
               
               
                  2204
                  Liabilities for loan guarantees
                  143
                  146
               
               
                  2207
                  Other Deferred Revenue
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  147
                  147
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  147
                  147
               
               
                  
                     
                  
               
            
         
      
         NATIVE AMERICAN VETERAN HOUSING LOAN PROGRAM ACCOUNTFor administrative expenses to carry out the direct loan program authorized by subchapter V of chapter 37 of title 38, United
            States Code, $1,186,000.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
         VOCATIONAL REHABILITATION LOANS PROGRAM ACCOUNTFor the cost of direct loans,  $2,838, 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  $1,662,758.
      In addition, for administrative expenses necessary to carry out the direct loan program,  $429,467, which may be paid to the appropriation for "General Operating Expenses, Veterans Benefits Administration". 
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  1
                  1
                  
               
               
                  0709
                  Administrative expenses
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  3
                  3
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  2
                  2
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2
                  2
                  1
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  3
                  3
                  2
               
               
                  1930
                  Total budgetary resources available
                  5
                  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
                  3
                  3
                  2
               
               
                  3020
                  Outlays (gross)
                  â3
                  â3
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2
                  2
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2
                  2
                  1
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  3
                  3
                  2
               
               
                  4190
                  Outlays, net (total)
                  3
                  3
                  2
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115002
                  Native American Direct Loans
                  7
                  12
                  13
               
               
                  115003
                  Vocational Rehabilitation
                  1
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  8
                  14
                  14
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132002
                  Native American Direct Loans
                  â5.23
                  â20.25
                  â17.62
               
               
                  132003
                  Vocational Rehabilitation
                  2.87
                  1.37
                  0.17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â4.22
                  â17.16
                  â16.35
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  Native American Direct Loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â1
                  â2
                  â2
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Native American Direct Loans
                  
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  2
                  2
                  2
               
               
                  3590
                  Outlays from new authority
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      
         The Native American Veteran Housing Loan program provides direct loans to veterans living on trust lands under 38 U.S.C. chapter
            37, section 3761. These loans are available to purchase, construct, or improve homes to be occupied as the veteran's residence.
            This program began as a pilot in 1993 and was made permanent on June 15, 2006, through Public Law 109â233.
         
         The Vocational Rehabilitation Loan Program provides temporary loans to cover the costs of subsistence, tuition, books, supplies,
            and equipment in conjunction with service-connected disability benefits provided to veterans participating in the Department
            of Veterans Affairs' Veteran Readiness and Employment Program as authorized by chapter 31 of title 38, United States Code.
            Repayment of these loans is made in monthly installments, without interest, through deductions from future payments of compensation,
            pension, subsistence allowance, educational assistance allowance, or retired pay.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  2
                  2
               
               
                  41.0
                  Grants, subsidies, and contributions
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  3
                  3
                  2
               
               
                  
                     
                  
               
            
         
      
         Native American Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  7
                  12
                  13
               
               
                  0713
                  Payment of interest to Treasury
                  3
                  3
                  3
               
               
                  0740
                  Negative subsidy obligations
                  1
                  3
                  2
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  11
                  19
                  18
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  9
                  9
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1
                  9
                  9
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  13
                  15
                  15
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  9
                  9
                  8
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â3
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  6
                  4
                  3
               
               
                  1900
                  Budget authority (total)
                  19
                  19
                  18
               
               
                  1930
                  Total budgetary resources available
                  20
                  28
                  27
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  9
                  9
                  9
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  2
                  2
               
               
                  3010
                  New obligations, unexpired accounts
                  11
                  19
                  18
               
               
                  3020
                  Outlays (gross)
                  â10
                  â19
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  2
                  2
               
               
                  3200
                  Obligated balance, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  19
                  19
                  18
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  10
                  19
                  18
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1
                  â1
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1
                  
                  
               
               
                  4123
                  Non-federal sources - Repayments and prepayments of principal
                  â4
                  â5
                  â5
               
               
                  4123
                  Non-Federal sources - Interest received on loans
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â9
                  â9
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  10
                  10
                  10
               
               
                  4170
                  Outlays, net (mandatory)
                  1
                  10
                  10
               
               
                  4180
                  Budget authority, net (total)
                  10
                  10
                  10
               
               
                  4190
                  Outlays, net (total)
                  1
                  10
                  10
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  7
                  12
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  7
                  12
                  13
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  64
                  65
                  74
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  6
                  14
                  12
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â5
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  65
                  74
                  81
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â704
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  5
                  12
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  
                  
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  64
                  65
               
               
                  1402
                  Interest receivable
                  3
                  2
               
               
                  1405
                  Other assets
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  69
                  69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  74
                  81
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Federal liabilities debt
                  72
                  81
               
               
                  2105
                  Other liabilities
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  74
                  81
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  74
                  81
               
               
                  
                     
                  
               
            
         
      
         Transitional Housing Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  4
                  4
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  4
                  5
                  5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  1
                  1
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  
                  1
                  1
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  
                  â1
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â704
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1121
                  Limitation available from carry-forward
                  95
                  95
                  95
               
               
                  1143
                  Unobligated limitation carried forward
                  â95
                  â95
                  â95
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â704
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  4
                  5
               
               
                  1401
                  Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  8
                  9
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  4
                  5
               
               
                  2105
                  Loan Guaranty/Other Liabilities
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  8
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  8
                  9
               
               
                  
                     
                  
               
            
         
      
         Vocational Rehabilitation Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â702
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Authority to borrow (indefinite)
                  2
                  2
                  2
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  1
                  2
                  2
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1
                  2
                  2
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â1
                  â2
                  â2
               
               
                  1900
                  Budget authority (total)
                  1
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  â1
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  2
                  2
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  1
                  2
                  2
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Repayments and prepayments of principal
                  â1
                  â2
                  â2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â702
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  1
                  1
                  1
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  1
                  2
                  2
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â702
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  
                  Investments in U.S. securities:
               
               
                  1104
                  Investments US Securities
                  
                  
               
               
                  1401
                  Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  1
                  1
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Trust Funds
         Post-Vietnam Era Veterans Education AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8133â0â7â702
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Disenrollments
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 44.0)
                  
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  62
                  62
                  61
               
               
                  1930
                  Total budgetary resources available
                  62
                  62
                  61
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  62
                  61
                  61
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  2
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  1
                  2
               
               
                  3200
                  Obligated balance, end of year
                  1
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This account was established under Public Law 94â502, Veterans' Education and Employment Assistance Act, 1976. This program
            consists of voluntary contributions by eligible servicemembers and matching contributions provided by the Department of Defense
            and provides educational assistance payments to participants who entered the service after December 31, 1976. Chapter 32,
            title 38, U.S.C. Section 901 is a non-contributory program with educational assistance provided by the Department of Defense.
            Public Law 99â576, enacted October 28, 1986, closed the program permanently for new enrollments effective March 31, 1987.
            The estimated activity in the fund follows:
         
         CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES  
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Total program obligations (in thousands)
                     $69
                     $67
                     $64
                  
                  
                     Number of disenrollments
                     24
                     23
                     22
                  
                  
                     Total refunds (in thousands)
                     $69
                     $67
                     $64
                  
                  
                     Average Refund
                     $2,893
                     $2,893
                     $2,893
                  
                  
                     Total trainees
                     0
                     0 
                     0
                  
                  
                     Total trainee cost (in thousands)
                     $0
                     $0
                     $0
                  
                  
                     Average trainee cost
                     $0
                     $0
                     $0
                  
                  
                     Section 901 trainees
                     0
                     0 
                     0
                  
                  
                     Total Section 901 trainee cost (in thousands)
                     $0
                     $0
                     $0
                  
                  
                     Average Section 901 trainee cost
                     $0
                     $0
                     $0
                  
                  
                     
                        
                     
                  
               
            
         
      
         National Service Life Insurance FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1,873
                  1,461
                  1,093
               
               
                  0198
                  Reconciliation adjustment
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  1,875
                  1,461
                  1,093
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  NSLI Fund, Premium and Other Receipts
                  27
                  31
                  23
               
               
                  1140
                  NSLI Fund, Interest
                  84
                  57
                  39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  111
                  88
                  62
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  111
                  88
                  62
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  1,986
                  1,549
                  1,155
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  National Service Life Insurance Fund
                  â112
                  â88
                  â62
               
               
                  2103
                  National Service Life Insurance Fund
                  â414
                  â368
                  â301
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â526
                  â456
                  â363
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â526
                  â456
                  â363
               
               
                  5098
                  Rounding adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1,461
                  1,093
                  792
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Death claims
                  345
                  293
                  224
               
               
                  0002
                  Disability claims
                  1
                  1
                  1
               
               
                  0003
                  Matured endowments
                  111
                  103
                  94
               
               
                  0004
                  Cash surrenders
                  21
                  18
                  13
               
               
                  0005
                  Dividends
                  28
                  17
                  12
               
               
                  0006
                  Interest paid on dividend credits and deposits
                  11
                  10
                  7
               
               
                  0007
                  Payment to general operating expenses
                  10
                  10
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  527
                  452
                  359
               
               
                  0201
                  Capital investment: Policy loans
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  531
                  456
                  363
               
               
                  0801
                  Death claims
                  18
                  18
                  17
               
               
                  0803
                  Matured endowments
                  6
                  6
                  7
               
               
                  0804
                  Cash surrenders
                  1
                  1
                  1
               
               
                  0805
                  Dividends
                  2
                  1
                  1
               
               
                  0806
                  Interest paid on dividend credits and deposits
                  1
                  1
                  
               
               
                  0807
                  Payment to general operating expenses
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  29
                  28
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  560
                  484
                  390
               
               
                  
                     
                  
               
               
                  
                  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)
                  112
                  88
                  62
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  414
                  368
                  301
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  526
                  456
                  363
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  29
                  28
                  27
               
               
                  1900
                  Budget authority (total)
                  555
                  484
                  390
               
               
                  1930
                  Total budgetary resources available
                  561
                  485
                  391
               
               
                  
                  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
                  592
                  492
                  397
               
               
                  3010
                  New obligations, unexpired accounts
                  560
                  484
                  390
               
               
                  3020
                  Outlays (gross)
                  â654
                  â579
                  â494
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  492
                  397
                  293
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  592
                  492
                  397
               
               
                  3200
                  Obligated balance, end of year
                  492
                  397
                  293
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  555
                  484
                  390
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  140
                  86
                  192
               
               
                  4101
                  Outlays from mandatory balances
                  514
                  493
                  302
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  654
                  579
                  494
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â29
                  â28
                  â27
               
               
                  4180
                  Budget authority, net (total)
                  526
                  456
                  363
               
               
                  4190
                  Outlays, net (total)
                  625
                  551
                  467
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  2,456
                  1,946
                  1,448
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,946
                  1,448
                  1,043
               
               
                  
                     
                  
               
            
         
      
      
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund was established in 1940. It is for the World War II servicemembers' and veterans' insurance program. Over 22 million
            policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number
            and amount of policies in force is shown as follows:
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     122,845
                     92,565 
                     68,195 
                  
                  
                     Insurance in force (dollars in millions)
                     $1,565 
                     $1,171 
                     $840 
                  
                  
                     
                        
                     
                  
               
            
         
         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 $1,527 million as of September 30, 2021 to $1,129 million as of September 30, 2022. The actuarial
            estimate of policy obligations as of September 30, 2022, totals $1,067 million, leaving a balance of $62 million for contingency
            reserves.
         
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Unexpended balance, start of year:
               
               
                  0100
                  Balance, start of year
                  2,466
                  1,953
                  1,490
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0999
                  Total balance, start of year
                  2,466
                  1,953
                  1,490
               
               
                  
                  Cash income during the year:
               
               
                  
                  Current law:
               
               
                  
                  Receipts:
               
               
                  1130
                  NSLI Fund, Premium and Other Receipts
                  27
                  31
                  23
               
               
                  1130
                  National Service Life Insurance Fund
                  29
                  28
                  27
               
               
                  1150
                  NSLI Fund, Interest
                  84
                  57
                  39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Income under present law
                  140
                  116
                  89
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total cash income
                  140
                  116
                  89
               
               
                  
                  Cash outgo during year:
               
               
                  
                  Current law:
               
               
                  2100
                  National Service Life Insurance Fund [Budget Acct]
                  â654
                  â579
                  â494
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â654
                  â579
                  â494
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â654
                  â579
                  â494
               
               
                  
                  Surplus or deficit:
               
               
                  3110
                  Excluding interest
                  â598
                  â520
                  â444
               
               
                  3120
                  Interest
                  84
                  57
                  39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  â514
                  â463
                  â405
               
               
                  3298
                  Reconciliation adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3299
                  Total adjustments
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total change in fund balance
                  â513
                  â463
                  â405
               
               
                  
                  Unexpended balance, end of year:
               
               
                  4100
                  Uninvested balance (net), end of year
                  7
                  42
                  42
               
               
                  4200
                  National Service Life Insurance Fund
                  1,946
                  1,448
                  1,043
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total balance, end of year
                  1,953
                  1,490
                  1,085
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  33.0
                  Investments and loans
                  4
                  4
                  4
               
               
                  42.0
                  Insurance claims and indemnities
                  478
                  415
                  331
               
               
                  43.0
                  Interest and dividends
                  49
                  37
                  28
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  531
                  456
                  363
               
               
                  99.0
                  Reimbursable obligations
                  29
                  28
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  560
                  484
                  390
               
               
                  
                     
                  
               
            
         
      
         United States Government Life Insurance FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  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)
                  
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  2
                  2
                  1
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  2
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund was established in 1919 to receive premiums and pay claims on insurance issued under the provisions of the War Risk
            Insurance Act. The general decline in the activity of the fund is indicated in the following table:
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     4
                     0
                     0
                  
                  
                     Insurance in force (dollars in millions)
                     $.014 
                     $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 $1.4 million as of September 30, 2021, to $1.2 million as of September 30, 2022, as an increasing number of policies
            mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2022, totals $0.8 million,
            leaving a balance of $0.4 million for contingency reserves.
         
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Unexpended balance, start of year:
               
               
                  0100
                  Balance, start of year
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0999
                  Total balance, start of year
                  2
                  2
                  2
               
               
                  
                  Unexpended balance, end of year:
               
               
                  4100
                  Uninvested balance (net), end of year
                  
                  1
                  1
               
               
                  4200
                  United States Government Life Insurance Fund
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total balance, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
         Veterans Special Life Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8455â0â8â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Death claims
                  135
                  133
                  127
               
               
                  0802
                  Cash surrenders
                  11
                  13
                  11
               
               
                  0803
                  Dividends
                  16
                  11
                  8
               
               
                  0804
                  All other
                  13
                  13
                  11
               
               
                  0805
                  Payments to insurance account
                  7
                  8
                  9
               
               
                  0806
                  Capital investment
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  185
                  181
                  169
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  992
                  885
                  775
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  80
                  71
                  60
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  78
                  71
                  60
               
               
                  1930
                  Total budgetary resources available
                  1,070
                  956
                  835
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  885
                  775
                  666
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  382
                  351
                  306
               
               
                  3010
                  New obligations, unexpired accounts
                  185
                  181
                  169
               
               
                  3020
                  Outlays (gross)
                  â216
                  â226
                  â206
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  351
                  306
                  269
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â14
                  â12
                  â12
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â12
                  â12
                  â12
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  368
                  339
                  294
               
               
                  3200
                  Obligated balance, end of year
                  339
                  294
                  257
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  78
                  71
                  60
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  78
                  71
                  60
               
               
                  4101
                  Outlays from mandatory balances
                  138
                  155
                  146
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  216
                  226
                  206
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â53
                  â46
                  â39
               
               
                  4123
                  Non-Federal sources
                  â2
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â15
                  â15
                  â12
               
               
                  4123
                  Non-Federal sources
                  â10
                  â9
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â80
                  â71
                  â60
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  136
                  155
                  146
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  136
                  155
                  146
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,357
                  1,222
                  1,066
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,222
                  1,066
                  920
               
               
                  
                     
                  
               
            
         
      
      
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         This fund finances the payment of claims on life insurance policies issued before January 3, 1957, to veterans who served
            in the Armed Forces subsequent to April 1, 1951. No new policies can be issued.
         
         Benefit program:
         
         Death claims.âRepresents payments to designated beneficiaries.
         
         Cash surrenders.âA policyholder may terminate his or her insurance by cashing in the policy for its cash value.
         
         Dividends.âPolicyholders participate in the distribution of annual dividends.
         
         All other.âClassified in this category are payments to policyholders who: (a) hold endowment policies which have matured; (b) have
            purchased total disability income coverage and subsequently become disabled; and (c) are paid interest on dividend credits
            and deposits.
         
         The following table reflects the decrease in the number of policies and the amounts of insurance in force:
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     70,113
                     60,808 
                     51,955 
                  
                  
                     Insurance in force (dollars in millions)
                     $1,045 
                     $914 
                     $783 
                  
                  
                     
                        
                     
                  
               
            
         
         Financing.âPayments from this fund are financed primarily from premium receipts and interest on investments.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8455â0â8â701
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  33.0
                  Investments and loans
                  3
                  4
                  3
               
               
                  42.0
                  Insurance claims and indemnities
                  155
                  155
                  149
               
               
                  43.0
                  Interest and dividends
                  27
                  22
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  185
                  181
                  169
               
               
                  
                     
                  
               
            
         
      
         Departmental AdministrationFederal Funds
         CONSTRUCTION, MAJOR PROJECTSFor constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction
            or for the use of the Department of Veterans Affairs, or for any of the purposes set forth in sections 316, 2404, 2406 and
            chapter 81 of title 38, United States Code, not otherwise provided for, including planning, architectural and engineering
            services, construction management services, maintenance or guarantee period services costs associated with equipment guarantees
            provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and
            site acquisition, where the estimated cost of a project is more than the amount set forth in section 8104(a)(3)(A) of title
            38, United States Code, or where funds for a project were made available in a previous major project appropriation,  $1,611,000,000, of which  $657,326,000 shall remain available until September 30,   2026, and of which  $953,674,000 shall remain available until expended, of which  $100,000,000 shall be available for seismic improvement projects and seismic program management activities, including for projects that
            would otherwise be funded by the Construction, Minor Projects, Medical Facilities or National Cemetery Administration accounts:
            Provided, That except for advance planning activities, including needs assessments which may or may not lead to capital investments,
            and other capital asset management related activities, including portfolio development and management activities, and 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,  staffing expenses, and funds provided for the purchase, security, and maintenance of land for the National Cemetery Administration through the
            land acquisition line item, 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   2022, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30,
             2022; and (2) by the awarding of a construction contract by September 30,   2023: 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0110â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical programs
                  1,368
                  1,344
                  1,586
               
               
                  0002
                  National cemeteries
                  158
                  143
                  163
               
               
                  0005
                  Staff offices
                  9
                  8
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  1,535
                  1,495
                  1,759
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,535
                  1,495
                  1,759
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2,798
                  2,684
                  2,505
               
               
                  1020
                  Adjustment of unobligated bal brought forward, Oct 1
                  35
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  52
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  100
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2,985
                  2,684
                  2,505
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,235
                  1,316
                  1,611
               
               
                  1900
                  Budget authority (total)
                  1,235
                  1,316
                  1,611
               
               
                  1930
                  Total budgetary resources available
                  4,220
                  4,000
                  4,116
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2,684
                  2,505
                  2,357
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  751
                  806
                  1,111
               
               
                  3010
                  New obligations, unexpired accounts
                  1,535
                  1,495
                  1,759
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  7
               
               
                  3020
                  Outlays (gross)
                  â1,430
                  â1,190
                  â1,250
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â52
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  806
                  1,111
                  1,627
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  751
                  806
                  1,111
               
               
                  3200
                  Obligated balance, end of year
                  806
                  1,111
                  1,627
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,235
                  1,316
                  1,611
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  548
                  564
                  691
               
               
                  4011
                  Outlays from discretionary balances
                  882
                  626
                  559
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,430
                  1,190
                  1,250
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â100
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â100
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  100
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  100
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  1,235
                  1,316
                  1,611
               
               
                  4080
                  Outlays, net (discretionary)
                  1,330
                  1,190
                  1,250
               
               
                  4180
                  Budget authority, net (total)
                  1,235
                  1,316
                  1,611
               
               
                  4190
                  Outlays, net (total)
                  1,330
                  1,190
                  1,250
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  1,235
                  1,316
                  1,611
               
               
                  
                  Outlays
                  1,330
                  1,190
                  1,250
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  15,000
               
               
                  
                  Outlays
                  
                  
                  622
               
               
                  Total:
               
               
                  
                  Budget Authority
                  1,235
                  1,316
                  16,611
               
               
                  
                  Outlays
                  1,330
                  1,190
                  1,872
               
               
                  
                     
                  
               
            
         
      
      
         The Construction, Major Projects appropriation funds construction projects currently costing more than $20 million.  Funding
            is requested for twelve on-going projects in Biloxi, MS; Portland, OR; Louisville, KY; San Francisco, CA; West Los Angeles,
            CA; Long Beach, CA; Canandaigua, NY; San Diego, CA; Dallas, TX; Oklahoma City, OK; St Louis, MO; and El Paso, TX.  In addition,
            two expansion projects at existing national cemeteries in Denver, CO and Annville, PA 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. 
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0110â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  70
                  67
                  79
               
               
                  25.3
                  Other goods and services from Federal sources
                  116
                  112
                  132
               
               
                  32.0
                  Land and structures
                  1,349
                  1,316
                  1,548
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1,535
                  1,495
                  1,759
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,535
                  1,495
                  1,759
               
               
                  
                     
                  
               
            
         
      
         Construction, Major Projects
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0110â4â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical programs
                  
                  
                  1,000
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  
                  
                  1,000
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.3)
                  
                  
                  1,000
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  15,000
               
               
                  1900
                  Budget authority (total)
                  
                  
                  15,000
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  15,000
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  14,000
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  1,000
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â622
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  378
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  378
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  15,000
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  622
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  15,000
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  622
               
               
                  
                     
                  
               
            
         
      
      
         The Budget requests $18 billion in VA's Construction accounts to support the American Jobs Plan (AJP). $3 billion of these
            funds will be used for short to medium-term upgrades to facilities, providing for targeted investment in areas such as green
            energy, sustainability, women Veterans improvements, and lessons learned from the pandemic focusing on our aging Veteran population.
            $15 billion will be used for long-term facility improvements to deliver much needed recapitalization and modernization to
            existing VA medical centers and new facilities to support the evolving healthcare needs of Veterans. The Administration will
            continue to work with Congressional partners and other key stakeholders to further develop the full details of the AJP proposal
            to enhance VA's capital programs. 
         
      
         CONSTRUCTION, MINOR PROJECTSFor constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction
            or for the use of the Department of Veterans Affairs, including planning and assessments of needs which may lead to capital
            investments, architectural and engineering services, maintenance or guarantee period services costs associated with equipment
            guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction
            costs, and site acquisition, or for any of the purposes set forth in sections 316, 2404, 2406 and chapter 81 of title 38,
            United States Code, not otherwise provided for, where the estimated cost of a project is equal to or less than the amount
            set forth in section 8104(a)(3)(A) of title 38, United States Code,  $553,000,000, of which $497,700,000 shall remain available until September 30,  2026, and of which $55,300,000 shall remain available until expended, 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0111â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical programs
                  469
                  526
                  351
               
               
                  0002
                  National cemeteries
                  113
                  93
                  111
               
               
                  0003
                  Regional offices
                  38
                  41
                  40
               
               
                  0004
                  Staff offices
                  54
                  49
                  60
               
               
                  0005
                  Choice Act, P.L. 113â146, Sec. 801
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  679
                  709
                  562
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  946
                  710
                  355
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  944
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  55
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,001
                  710
                  355
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  400
                  390
                  553
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â36
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  400
                  354
                  553
               
               
                  1900
                  Budget authority (total)
                  400
                  354
                  553
               
               
                  1930
                  Total budgetary resources available
                  1,401
                  1,064
                  908
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â12
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  710
                  355
                  346
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,117
                  1,147
                  1,401
               
               
                  3010
                  New obligations, unexpired accounts
                  679
                  709
                  562
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  8
                  4
                  4
               
               
                  3020
                  Outlays (gross)
                  â597
                  â456
                  â388
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â55
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â5
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,147
                  1,401
                  1,579
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,117
                  1,147
                  1,401
               
               
                  3200
                  Obligated balance, end of year
                  1,147
                  1,401
                  1,579
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  400
                  354
                  553
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  4
                  71
                  100
               
               
                  4011
                  Outlays from discretionary balances
                  567
                  354
                  237
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  571
                  425
                  337
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â2
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  400
                  354
                  553
               
               
                  4080
                  Outlays, net (discretionary)
                  569
                  425
                  337
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  26
                  31
                  51
               
               
                  4180
                  Budget authority, net (total)
                  400
                  354
                  553
               
               
                  4190
                  Outlays, net (total)
                  595
                  456
                  388
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  400
                  354
                  553
               
               
                  
                  Outlays
                  595
                  456
                  388
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  3,000
               
               
                  
                  Outlays
                  
                  
                  6
               
               
                  Total:
               
               
                  
                  Budget Authority
                  400
                  354
                  3,553
               
               
                  
                  Outlays
                  595
                  456
                  394
               
               
                  
                     
                  
               
            
         
      
      
         The Construction, Minor Projects appropriation funds construction projects costing equal to or less than $20 million. This
            account is used to improve the infrastructure of medical facilities and other Department-owned facilities to reduce the risk
            to patient life and safety, correct code deficiencies, and improve national cemeteries and regional and staff offices.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0111â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  7
                  7
                  6
               
               
                  25.3
                  Other goods and services from Federal sources
                  36
                  38
                  30
               
               
                  32.0
                  Land and structures
                  636
                  664
                  526
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  679
                  709
                  562
               
               
                  
                     
                  
               
            
         
      
         Construction, Minor Projects
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0111â4â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical programs
                  
                  
                  700
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  
                  
                  700
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  3,000
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  3,000
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  2,300
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  700
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  694
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  694
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  3,000
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  6
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  3,000
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  6
               
               
                  
                     
                  
               
            
         
      
      
          The Budget requests $18 billion in VA's Construction accounts to support the American Jobs Plan (AJP). $3 billion of these
            funds will be used for short to medium-term upgrades to facilities, providing for targeted investment in areas such as green
            energy, sustainability, women Veterans improvements, and lessons learned from the pandemic focusing on our aging Veteran population.
            $15 billion will be used for long-term facility improvements to deliver much needed recapitalization and modernization to
            existing VA medical centers and new facilities to support the evolving healthcare needs of Veterans. The Administration will
            continue to work with Congressional partners and other key stakeholders to further develop the full details of the AJP proposal
            to enhance VA's capital programs.
         
      
         GRANTS FOR CONSTRUCTION OF STATE EXTENDED CARE FACILITIES
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0181â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants for construction of state extended care facilities
                  161
                  90
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  161
                  90
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  159
                  266
                  766
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  28
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  187
                  266
                  766
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  240
                  90
                  
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  500
                  
               
               
                  1900
                  Budget authority (total)
                  240
                  590
                  
               
               
                  1930
                  Total budgetary resources available
                  427
                  856
                  766
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  266
                  766
                  766
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  767
                  686
                  371
               
               
                  3010
                  New obligations, unexpired accounts
                  161
                  90
                  
               
               
                  3020
                  Outlays (gross)
                  â214
                  â405
                  â230
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â28
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  686
                  371
                  141
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  767
                  686
                  371
               
               
                  3200
                  Obligated balance, end of year
                  686
                  371
                  141
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  240
                  90
                  
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  2
                  
               
               
                  4011
                  Outlays from discretionary balances
                  214
                  393
                  172
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  214
                  395
                  172
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  500
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  10
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  58
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  10
                  58
               
               
                  4180
                  Budget authority, net (total)
                  240
                  590
                  
               
               
                  4190
                  Outlays, net (total)
                  214
                  405
                  230
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
         Section 8004 of the American Rescue Plan Act of 2021 (Public Law 117â2) provided $500 million in 2021 to remain available
            until expended, for allocation under section 8131 through 8137 of title 38, United States Code.
         
      
         GRANTS FOR CONSTRUCTION OF VETERANS CEMETERIESFor grants to assist States and tribal organizations in establishing, expanding, or improving veterans cemeteries as authorized
            by section 2408 of title 38, United States Code, $45,000,000, to remain available until expended.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0183â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants for construction of state veterans cemeteries
                  47
                  48
                  49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  47
                  48
                  49
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  6
                  6
                  4
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  8
                  7
                  5
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  45
                  45
                  45
               
               
                  1930
                  Total budgetary resources available
                  53
                  52
                  50
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  6
                  4
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  89
                  90
                  44
               
               
                  3010
                  New obligations, unexpired accounts
                  47
                  48
                  49
               
               
                  3020
                  Outlays (gross)
                  â44
                  â93
                  â45
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  90
                  44
                  47
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  89
                  90
                  44
               
               
                  3200
                  Obligated balance, end of year
                  90
                  44
                  47
               
               
                  
                     
                  
               
               
                  
                  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
                  44
                  69
                  21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  44
                  93
                  45
               
               
                  4180
                  Budget authority, net (total)
                  45
                  45
                  45
               
               
                  4190
                  Outlays, net (total)
                  44
                  93
                  45
               
               
                  
                     
                  
               
            
         
      
         GENERAL ADMINISTRATION
         (INCLUDING TRANSFER OF FUNDS)For necessary operating expenses of the Department of Veterans Affairs, not otherwise provided for, including administrative
            expenses in support of Department-wide capital planning, management and policy activities, uniforms, or allowances therefor;
            not to exceed $25,000 for official reception and representation expenses; hire of passenger motor vehicles; and reimbursement
            of the General Services Administration for security guard services,  $401,200,000, of which not to exceed 10 percent shall remain available until September 30,  2023: 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0142â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0014
                  General administration
                  347
                  365
                  401
               
               
                  0806
                  General administration, reimbursable program
                  363
                  427
                  433
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  710
                  792
                  834
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  8
                  7
                  1
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  5
                  5
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  13
                  12
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  362
                  366
                  401
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â12
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  362
                  354
                  401
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  364
                  427
                  433
               
               
                  1900
                  Budget authority (total)
                  726
                  781
                  834
               
               
                  1930
                  Total budgetary resources available
                  739
                  793
                  835
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â22
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  7
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  195
                  220
                  114
               
               
                  3010
                  New obligations, unexpired accounts
                  710
                  792
                  834
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â673
                  â898
                  â816
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  220
                  114
                  132
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â12
                  â10
                  â10
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â10
                  â10
                  â10
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  183
                  210
                  104
               
               
                  3200
                  Obligated balance, end of year
                  210
                  104
                  122
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  726
                  781
                  834
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  526
                  695
                  738
               
               
                  4011
                  Outlays from discretionary balances
                  147
                  203
                  78
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  673
                  898
                  816
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â368
                  â427
                  â433
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â369
                  â427
                  â433
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  362
                  354
                  401
               
               
                  4080
                  Outlays, net (discretionary)
                  304
                  471
                  383
               
               
                  4180
                  Budget authority, net (total)
                  362
                  354
                  401
               
               
                  4190
                  Outlays, net (total)
                  304
                  471
                  383
               
               
                  
                     
                  
               
            
         
      
      
         General Administration.âIncludes departmental executive direction, departmental support offices, the Office of General Counsel, and the Office of
            Accountability and Whistleblower Protection.  Also included in this account is the Pershing Hall Revolving Fund which operates
            and manages Pershing Hall, an asset of the United States, located in Paris, France. All operating expenses for Pershing Hall
            are borne by the revolving fund and all receipts generated by the operation of Pershing Hall are deposited in the revolving
            fund.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0142â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  199
                  214
                  229
               
               
                  11.5
                  Other personnel compensation
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  203
                  218
                  233
               
               
                  12.1
                  Civilian personnel benefits
                  69
                  77
                  83
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  5
               
               
                  23.1
                  Rent
                  19
                  16
                  22
               
               
                  23.2
                  Rental payments to others
                  5
                  
                  5
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  4
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  46
                  47
                  49
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  
               
               
                  31.0
                  Equipment
                  2
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  347
                  365
                  401
               
               
                  99.0
                  Reimbursable obligations
                  363
                  427
                  433
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  710
                  792
                  834
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0142â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,600
                  1,700
                  1,807
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,012
                  1,200
                  1,564
               
               
                  
                     
                  
               
            
         
      
         Asset Infrastructure Review Commission For carrying out the VA Asset and Infrastructure Review Act of 2018 (subtitle A of title II of Public Law 115â182), $5,000,000,
               to remain available until September 30, 2023: Provided, That amounts made available under the headings "Construction, Major
               Projects", "Construction, Minor Projects", "Medical Facilities", and "General Administration" in this Act or prior Acts that
               remain available for obligation in fiscal year 2022 may be transferred to and merged with the amounts made available under
               this heading: Provided further, That in advance of any such transfer, the Secretary of Veterans Affairs shall notify the Committees
               on Appropriations of both Houses of Congress of the amount and purpose of the transfer: Provided further, That the transfer
               authority provided under this heading is in addition to any other transfer authority provided by law. 
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1130â0â1â551
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0014
                  Direct program activity
                  
                  
                  5
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  
                  5
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  5
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  5
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  5
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  4
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  5
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  4
               
               
                  
                     
                  
               
            
         
      
      
         VA MISSION Act of 2018 (P.L. 115â182), Title II, section 202 established an independent commission, the "Asset and Infrastructure
            Review Commission" (the Commission) with members appointed by the President with the consent of the Senate. The President
            shall transmit to the Senate the nominations for appointment to the Commission no later than May 31, 2021. The Commission
            shall meet only during calendar years 2022 and 2023, and those meetings shall be open to the public. The Commission will review
            recommendations made by the Secretary of the Department of Veterans Affairs (VA) to modernize or realign Veterans Health Administration
            (VHA) facilities, including leased facilities, on the basis of criteria published in the Federal Register in accordance with
            Title II. The Commission shall, no later than January 31, 2023, transmit to the President a report containing the Commissions
            findings and conclusions based on a review and analysis of the recommendations made by the Secretary, together with the Commissions
            recommendations, for modernizations and realignments of VHA facilities. The Budget request for this account provides funding
            for support staff to conduct in-depth field hearings and receive input from Veterans, Veterans Service Organizations, local
            VA providers, local governments, and the public. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1130â0â1â551
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  
                  
                  2
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  5
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1130â0â1â551
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  20
               
               
                  
                     
                  
               
            
         
      
         BOARD OF VETERANS APPEALSFor necessary operating expenses of the Board of Veterans Appeals,  $228,000,000, of which not to exceed 10 percent shall remain available until September 30,  2023.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1122â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0014
                  Board of Veterans' Appeals
                  186
                  204
                  233
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  16
                  
                  8
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  5
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  17
                  5
                  8
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  182
                  196
                  228
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  
                  1
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  174
                  197
                  228
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  10
                  
               
               
                  1900
                  Budget authority (total)
                  174
                  207
                  228
               
               
                  1930
                  Total budgetary resources available
                  191
                  212
                  236
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â5
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  8
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  15
                  11
                  39
               
               
                  3010
                  New obligations, unexpired accounts
                  186
                  204
                  233
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â186
                  â176
                  â223
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  11
                  39
                  49
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  15
                  11
                  39
               
               
                  3200
                  Obligated balance, end of year
                  11
                  39
                  49
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  174
                  197
                  228
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  166
                  167
                  193
               
               
                  4011
                  Outlays from discretionary balances
                  20
                  8
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  186
                  175
                  217
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  10
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  1
                  6
               
               
                  4180
                  Budget authority, net (total)
                  174
                  207
                  228
               
               
                  4190
                  Outlays, net (total)
                  186
                  176
                  223
               
               
                  
                     
                  
               
            
         
      
      
         The mission of the Board of Veterans' Appeals (Board or BVA), as set forth in 38 U.S.C. 7101(a) is to conduct hearings and
            consider and dispose of appeals properly before the Board in a timely manner. The Board's goal is to issue quality decisions
            in compliance with the requirements of the law, including the precedential decisions of the United States Court of Appeals
            for Veterans Claims and other federal courts. The Board makes final decisions on behalf of the Secretary on appeals from decisions
            of the agencies of original jurisdiction with the Department of Veterans Affairs offices. The Board reviews all appeals for
            entitlement to veterans' benefits, including claims for service connection, increased disability ratings, total disability
            ratings, pension, insurance benefits, educational benefits, home loan guaranties, vocational rehabilitation, dependency and
            indemnity compensation, memorial benefits, and healthcare delivery. The Veterans Appeals Improvement and Modernization Act
            of 2017, enacted on August 23, 2017, became effective on February 19, 2019. This law reformed the current appeals process
            and replaced it with a new, simpler process that uses easy to understand language and gives veterans choice and control of
            their appeal.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1122â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  128
                  137
                  154
               
               
                  11.5
                  Other personnel compensation
                  2
                  1
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  130
                  138
                  158
               
               
                  12.1
                  Civilian personnel benefits
                  43
                  46
                  54
               
               
                  23.2
                  Rental payments to others
                  5
                  10
                  11
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  6
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  10
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  186
                  204
                  233
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1122â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,157
                  1,194
                  1,356
               
               
                  
                     
                  
               
            
         
      
         OFFICE OF INSPECTOR GENERALFor necessary expenses of the Office of Inspector General, to include information technology, in carrying out the provisions
            of the Inspector General Act of 1978 (5 U.S.C. App.),  $239,000,000, of which not to exceed 10 percent shall remain available until September 30,  2023.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0170â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Office of Inspector General (Direct)
                  218
                  233
                  259
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0192
                  Total direct program
                  218
                  233
                  259
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  8
                  3
                  21
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  2
                  13
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  10
                  16
                  21
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  223
                  228
                  239
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  10
                  
               
               
                  1900
                  Budget authority (total)
                  223
                  238
                  239
               
               
                  1930
                  Total budgetary resources available
                  233
                  254
                  260
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â12
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  21
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  23
                  26
                  66
               
               
                  3010
                  New obligations, unexpired accounts
                  218
                  233
                  259
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â214
                  â193
                  â236
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  26
                  66
                  89
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  23
                  26
                  66
               
               
                  3200
                  Obligated balance, end of year
                  26
                  66
                  89
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  223
                  228
                  239
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  187
                  170
                  179
               
               
                  4011
                  Outlays from discretionary balances
                  27
                  23
                  49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  214
                  193
                  228
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  223
                  228
                  239
               
               
                  4080
                  Outlays, net (discretionary)
                  213
                  193
                  228
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  10
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  8
               
               
                  4180
                  Budget authority, net (total)
                  223
                  238
                  239
               
               
                  4190
                  Outlays, net (total)
                  213
                  193
                  236
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation provides for carrying out the independent oversight responsibilities of the Inspector General Act of 1978. This oversight includes Department of Veterans Affairs (VA)-wide audit, investigation, health care inspection, and management
            support functions to identify and report weaknesses and deficiencies that create conditions for actual or potential fraud
            and other criminal activity, mismanagement, and waste in VA programs and operations. The audit function plans and conducts
            internal programmatic and financial audits and evaluations of all facets of VA operations. The health care inspection function
            performs legislatively mandated medical care quality assurance reviews and oversight of VA health care programs. The investigative
            function performs criminal and administrative investigations of improper and illegal activities involving VA operations, personnel,
            beneficiaries, and other parties.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0170â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  121
                  130
                  142
               
               
                  11.5
                  Other personnel compensation
                  9
                  12
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  130
                  142
                  153
               
               
                  12.1
                  Civilian personnel benefits
                  50
                  54
                  59
               
               
                  21.0
                  Employee Travel
                  4
                  1
                  7
               
               
                  23.1
                  Rental payments to GSA
                  7
                  8
                  9
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  4
                  5
                  5
               
               
                  25.2
                  Other services from non-Federal sources
                  18
                  19
                  21
               
               
                  26.0
                  Supplies and materials
                  1
                  
                  
               
               
                  31.0
                  Equipment
                  4
                  4
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  218
                  233
                  259
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  218
                  233
                  259
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0170â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,001
                  1,041
                  1,100
               
               
                  
                     
                  
               
            
         
      
         INFORMATION TECHNOLOGY SYSTEMS
         (INCLUDING TRANSFER OF FUNDS)For necessary expenses for information technology systems and telecommunications support, including developmental information
            systems and operational information systems; for pay and associated costs; and for the capital asset acquisition of information
            technology systems, including management and related contractual costs of said acquisitions, including contractual costs associated
            with operations authorized by section 3109 of title 5, United States Code,  $4,842,800,000, plus reimbursements: Provided, That  $1,414,215,000 shall be for pay and associated costs, of which not to exceed 3 percent shall remain available until September 30,  2023: Provided further, That  $3,131,585,000 shall be for operations and maintenance, of which not to exceed 5 percent shall remain available until September 30,  2023: Provided further, That  $297,000,000 shall be for information technology systems development, and shall remain available until September 30,  2023: 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Development
                  398
                  525
                  297
               
               
                  0002
                  Operations and maintenance
                  2,702
                  3,308
                  3,128
               
               
                  0003
                  Administrative and salaries
                  1,172
                  1,241
                  1,410
               
               
                  0004
                  P.L. 113â146, Sec. 801 - IT Support
                  2
                  2
                  
               
               
                  0005
                  P.L. 116â136, CARES Act - Dev
                  10
                  57
                  
               
               
                  0006
                  P.L. 116â136, CARES Act - OM
                  1,016
                  744
                  
               
               
                  0007
                  P.L. 116â136, CARES Act - Pay
                  151
                  218
                  
               
               
                  0008
                  P.L. 117â2, ARP, Section 8003
                  
                  
                  100
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  5,451
                  6,095
                  4,935
               
               
                  0804
                  IT Systems, Reimbursable obligations
                  89
                  105
                  88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  5,540
                  6,200
                  5,023
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  118
                  1,184
                  100
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  114
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  121
                  1,184
                  100
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  6,522
                  4,912
                  4,843
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â8
                  â8
                  â8
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  
                  45
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  
                  â38
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  6,514
                  4,911
                  4,835
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [P.L. 117â2 Section 8003]
                  
                  100
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  38
                  105
                  88
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  51
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  89
                  105
                  88
               
               
                  1900
                  Budget authority (total)
                  6,603
                  5,116
                  4,923
               
               
                  1930
                  Total budgetary resources available
                  6,724
                  6,300
                  5,023
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,184
                  100
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,756
                  2,204
                  2,578
               
               
                  3010
                  New obligations, unexpired accounts
                  5,540
                  6,200
                  5,023
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  21
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,033
                  â5,826
                  â5,109
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â77
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,204
                  2,578
                  2,492
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â24
                  â52
                  â52
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â51
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  23
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â52
                  â52
                  â52
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,732
                  2,152
                  2,526
               
               
                  3200
                  Obligated balance, end of year
                  2,152
                  2,526
                  2,440
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  6,603
                  5,016
                  4,923
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,390
                  3,603
                  3,643
               
               
                  4011
                  Outlays from discretionary balances
                  1,620
                  2,223
                  1,376
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  5,010
                  5,826
                  5,019
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â64
                  â105
                  â88
               
               
                  4033
                  Non-Federal sources
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â70
                  â105
                  â88
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â51
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  32
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  6,514
                  4,911
                  4,835
               
               
                  4080
                  Outlays, net (discretionary)
                  4,940
                  5,721
                  4,931
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  100
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  23
                  
                  90
               
               
                  4180
                  Budget authority, net (total)
                  6,514
                  5,011
                  4,835
               
               
                  4190
                  Outlays, net (total)
                  4,963
                  5,721
                  5,021
               
               
                  
                     
                  
               
            
         
      
      
         The Information Technology (IT) Systems appropriation funds IT services such as systems development and performance, operations
            and maintenance, information security, and customer support. This appropriation enables the effective and efficient delivery
            of services to the Nation's largest healthcare network, as well as the veterans benefits and corporate business lines within
            the Department of Veterans Affairs (VA).
         
         Development.âThe Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits
            for veterans and their families. This account also supports improvements in the Community Care Program, modernizations to
            veterans benefits and appeals processing, as well as the divestiture of legacy IT systems.
         
         Operations and Maintenance.âThe Office of Information & Technology purchases, maintains, manages, and supports all the computer, phone, telecommunication,
            and data systems equipment and infrastructure for all VA facilities.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  748
                  910
                  943
               
               
                  11.1
                  Full-time permanent - CARES Act, P.L. 116â136
                  58
                  144
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  806
                  1,054
                  943
               
               
                  12.1
                  Civilian personnel benefits
                  293
                  303
                  314
               
               
                  12.1
                  Civilian personnel benefits - CARES Act, P.L. 116â136
                  3
                  48
                  
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  14
                  13
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1,062
                  1,057
                  979
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges - CARES Act, P.L. 116â136
                  1
                  1
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  1,715
                  2,112
                  1,956
               
               
                  25.2
                  Other services from non-Federal -Choice Act, P.L. 113â146, Sec. 801
                  3
                  2
                  
               
               
                  25.2
                  Other services from non-Federal sources - CARES Act, P.L. 116â136
                  751
                  563
                  
               
               
                  25.2
                  Other services from non-Federal sources - ARP, P.L. 117â2, Section 8003
                  
                  
                  100
               
               
                  26.0
                  Supplies and materials
                  10
                  21
                  20
               
               
                  31.0
                  Equipment
                  440
                  657
                  609
               
               
                  31.0
                  Equipment - CARES Act, P.L. 116â136
                  363
                  263
                  
               
               
                  42.0
                  Insurance claims and indemnities
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  5,451
                  6,095
                  4,935
               
               
                  99.0
                  Reimbursable obligations
                  89
                  105
                  88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  5,540
                  6,200
                  5,023
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  7,757
                  9,071
                  8,668
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  71
                  83
                  98
               
               
                  
                     
                  
               
            
         
      
         VETERANS ELECTRONIC HEALTH RECORDFor activities related to implementation, preparation, development, interface, management, rollout, and maintenance of a Veterans
            Electronic Health Record system, including contractual costs associated with operations authorized by section 3109 of title
            5, United States Code, and salaries and expenses of employees hired under titles 5 and 38, United States Code,  $2,663,000,000, to remain available until September 30,  2024: Provided, That the Secretary of Veterans Affairs shall submit to the Committees on Appropriations of both Houses of Congress quarterly
            reports detailing obligations, expenditures, and deployment implementation by facility, including any changes from the deployment
            plan or schedule: Provided further, That the funds provided in this account shall only be available to the Office of the Deputy Secretary, to be administered
            by that Office. 
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1123â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  EHR Contract
                  1,003
                  1,191
                  1,425
               
               
                  0002
                  PMO Support
                  332
                  259
                  286
               
               
                  0003
                  Infrastructure Readiness
                  175
                  1,181
                  952
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,510
                  2,631
                  2,663
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  94
                  24
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  104
                  24
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,500
                  2,627
                  2,663
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â70
                  â20
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  1,430
                  2,607
                  2,663
               
               
                  1930
                  Total budgetary resources available
                  1,534
                  2,631
                  2,663
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  24
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,144
                  1,653
                  1,463
               
               
                  3010
                  New obligations, unexpired accounts
                  1,510
                  2,631
                  2,663
               
               
                  3020
                  Outlays (gross)
                  â991
                  â2,821
                  â2,634
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,653
                  1,463
                  1,492
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,144
                  1,653
                  1,463
               
               
                  3200
                  Obligated balance, end of year
                  1,653
                  1,463
                  1,492
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,430
                  2,607
                  2,663
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  255
                  1,251
                  1,278
               
               
                  4011
                  Outlays from discretionary balances
                  736
                  1,570
                  1,356
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  991
                  2,821
                  2,634
               
               
                  4180
                  Budget authority, net (total)
                  1,430
                  2,607
                  2,663
               
               
                  4190
                  Outlays, net (total)
                  991
                  2,821
                  2,634
               
               
                  
                     
                  
               
            
         
      
      
         The Veterans Electronic Health Care Record appropriation funds necessary expenses related to the development and deployment
            of a new veterans electronic health record (EHR) system. This new EHR will allow the Department of Veterans Affairs (VA) to
            move toward a single common health record that has full integration between the Department of Defense and VA, as well as community
            providers. From the veteran perspective, the new system will provide a single, accurate, lifetime health record while improving
            patient care and safety.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1123â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  15
                  30
                  42
               
               
                  12.1
                  Civilian personnel benefits
                  5
                  9
                  14
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  5
               
               
                  23.1
                  Rental payments to GSA
                  2
                  3
                  3
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  71
                  123
                  119
               
               
                  25.2
                  Other services from non-Federal sources
                  1,299
                  2,008
                  2,082
               
               
                  25.3
                  Other goods and services from Federal sources (FTE to OIT)
                  1
                  
                  
               
               
                  25.3
                  Other goods and services from Federal sources (FTE to VHA)
                  6
                  16
                  33
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  51
                  51
               
               
                  31.0
                  Equipment
                  110
                  390
                  314
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1,510
                  2,631
                  2,663
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,510
                  2,631
                  2,663
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1123â0â1â703
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  114
                  226
                  337
               
               
                  
                     
                  
               
            
         
      
         National cemetery administrationFor necessary expenses of the National Cemetery Administration for operations and maintenance, not otherwise provided for,
            including uniforms or allowances therefor; cemeterial expenses as authorized by law; purchase of one passenger motor vehicle
            for use in cemeterial operations; hire of passenger motor vehicles; and repair, alteration or improvement of facilities under
            the jurisdiction of the National Cemetery Administration,  $394,000,000 of which not to exceed 10 percent shall remain available until September 30,  2023. 
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2
                  
                  
               
               
                  0198
                  Reconciliation adjustment
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  
                  
                  
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  National Cemetery Administration
                  â1
                  
                  
               
               
                  5098
                  Rounding adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0201
                  Operations and maintenance
                  333
                  371
                  394
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  3
                  1
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  2
                  
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  6
                  5
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  11
                  8
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  329
                  352
                  394
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  
                  12
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  328
                  364
                  394
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  1
                  
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  
                  
               
               
                  1900
                  Budget authority (total)
                  330
                  364
                  394
               
               
                  1930
                  Total budgetary resources available
                  341
                  372
                  395
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â5
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  66
                  73
                  79
               
               
                  3010
                  New obligations, unexpired accounts
                  333
                  371
                  394
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  3
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â323
                  â365
                  â338
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  73
                  79
                  135
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  66
                  73
                  79
               
               
                  3200
                  Obligated balance, end of year
                  73
                  79
                  135
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  329
                  364
                  394
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  265
                  297
                  278
               
               
                  4011
                  Outlays from discretionary balances
                  58
                  68
                  60
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  323
                  365
                  338
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â2
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  328
                  364
                  394
               
               
                  4080
                  Outlays, net (discretionary)
                  321
                  365
                  338
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  329
                  364
                  394
               
               
                  4190
                  Outlays, net (total)
                  321
                  365
                  338
               
               
                  
                     
                  
               
            
         
      
      
         The mission of the National Cemetery Administration is to honor veterans with final resting places in national shrines and
            with lasting tributes that commemorate their service to our Nation. The National Cemetery Administration's vision is to serve
            all veterans and their families with the utmost dignity, respect, and compassion. Every national cemetery will be a place
            that inspires visitors to understand and appreciate the service and sacrifice of our Nation's veterans. There are a number
            of related programs managed by the National Cemetery Administration including: 1) burying eligible veterans and their family
            members in national cemeteries and maintaining the graves and their environs as national shrines; 2) administering grants
            to States and Tribal organizations in establishing, expanding, improving, or operating veterans cemeteries; 3) providing headstones
            and markers for the graves of eligible veterans; 4) providing medallions commemorating the veterans' service that may be affixed
            to the privately purchased headstones or markers for veterans interred in private cemeteries; 5) providing presidential memorial
            certificates to family and friends of deceased veterans, recognizing the veterans' contribution and service to the Nation;
            6) providing graveliners or partial reimbursement for a privately purchased outer burial receptacle for each new grave in
            open national cemeteries administered by the National Cemetery Administration; 7) providing reimbursement caskets and urns
            for veterans' remains when there are no next of kin and insufficient resources; and 8) recording First Notice of Veteran Deaths
            into the Department of Veterans Affairs electronic files to ensure timely termination of benefits and next-of-kin notification
            of possible entitlement to survivor benefits.
         
         The National Cemetery Administration also reflects budget information for the National Cemetery Gift Fund and the National
            Cemetery Administration Facilities Operation Fund. Through the Gift Fund, the Secretary is authorized to accept gifts and
            bequests which are made for the purpose of beautifying national cemeteries or are determined to be beneficial to such cemeteries.
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  132
                  140
                  154
               
               
                  11.5
                  Other personnel compensation
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  136
                  144
                  158
               
               
                  12.1
                  Civilian personnel benefits
                  52
                  55
                  60
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  3
                  3
               
               
                  22.0
                  Transportation of things
                  2
                  2
                  
               
               
                  23.1
                  Rent
                  3
                  3
                  3
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  12
                  13
                  13
               
               
                  24.0
                  Printing and reproduction
                  2
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  97
                  115
                  120
               
               
                  26.0
                  Supplies and materials
                  14
                  15
                  13
               
               
                  31.0
                  Equipment
                  10
                  16
                  19
               
               
                  32.0
                  Land and structures
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  333
                  371
                  394
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  2,026
                  2,120
                  2,217
               
               
                  
                     
                  
               
            
         
      
         Supply FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4537â0â4â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Reimbursable program-Merchandizing
                  479
                  822
                  770
               
               
                  0802
                  Reimbursable program-Operations
                  651
                  1,278
                  1,330
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,130
                  2,100
                  2,100
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  378
                  430
                  430
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  79
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  457
                  430
                  430
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,079
                  2,100
                  2,100
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  24
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,103
                  2,100
                  2,100
               
               
                  1930
                  Total budgetary resources available
                  1,560
                  2,530
                  2,530
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  430
                  430
                  430
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  973
                  947
                  194
               
               
                  3010
                  New obligations, unexpired accounts
                  1,130
                  2,100
                  2,100
               
               
                  3020
                  Outlays (gross)
                  â1,077
                  â2,853
                  â2,079
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â79
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  947
                  194
                  215
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1,020
                  â1,044
                  â1,044
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â24
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,044
                  â1,044
                  â1,044
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â47
                  â97
                  â850
               
               
                  3200
                  Obligated balance, end of year
                  â97
                  â850
                  â829
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,103
                  2,100
                  2,100
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1,995
                  1,995
               
               
                  4101
                  Outlays from mandatory balances
                  1,077
                  858
                  84
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,077
                  2,853
                  2,079
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â951
                  â2,100
                  â2,100
               
               
                  4123
                  Non-Federal sources
                  â128
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,079
                  â2,100
                  â2,100
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â24
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â2
                  753
                  â21
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â2
                  753
                  â21
               
               
                  
                     
                  
               
            
         
      
      
         Under the provisions of 38 U.S.C. 8121, the Supply Fund is responsible for the operation and maintenance of a supply system
            for the Department of Veterans Affairs (VA). In this capacity, it provides policy and oversight to VA's acquisition and logistics
            programs, and provides best value acquisition of goods and services through its National Acquisition Center, Denver Acquisition
            and Logistics Center, Service and Distribution Center, Technology Acquisition Center and Strategic Acquisition Center. Operating
            as an intra-governmental revolving fund without fiscal year limitations, the Supply Fund is financed by revenue from fees
            on acquisitions of supplies, equipment, and services for both VA and other Government agency customers.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4537â0â4â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  105
                  115
                  130
               
               
                  12.1
                  Civilian personnel benefits
                  41
                  45
                  50
               
               
                  21.0
                  Travel and transportation of persons
                  6
                  6
                  11
               
               
                  23.1
                  Rental payments to GSA
                  5
                  5
                  5
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  25
                  24
                  24
               
               
                  24.0
                  Printing and reproduction
                  11
                  15
                  15
               
               
                  25.2
                  Other services from non-Federal sources
                  190
                  323
                  323
               
               
                  26.0
                  Supplies and materials
                  406
                  602
                  577
               
               
                  31.0
                  Equipment
                  341
                  965
                  965
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,130
                  2,100
                  2,100
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4537â0â4â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  981
                  1,135
                  1,276
               
               
                  
                     
                  
               
            
         
      
         Franchise FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4539â0â4â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Franchise Fund (Reimbursable)
                  1,163
                  1,261
                  1,415
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  33
                  178
                  154
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  78
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  111
                  178
                  154
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1,140
                  1,237
                  1,322
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  90
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  1,230
                  1,237
                  1,322
               
               
                  1930
                  Total budgetary resources available
                  1,341
                  1,415
                  1,476
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  178
                  154
                  61
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  392
                  439
                  518
               
               
                  3010
                  New obligations, unexpired accounts
                  1,163
                  1,261
                  1,415
               
               
                  3020
                  Outlays (gross)
                  â1,038
                  â1,182
                  â1,297
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â78
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  439
                  518
                  636
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â141
                  â231
                  â231
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â90
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â231
                  â231
                  â231
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  251
                  208
                  287
               
               
                  3200
                  Obligated balance, end of year
                  208
                  287
                  405
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,230
                  1,237
                  1,322
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  613
                  928
                  992
               
               
                  4011
                  Outlays from discretionary balances
                  425
                  254
                  305
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,038
                  1,182
                  1,297
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1,140
                  â1,237
                  â1,322
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â90
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â102
                  â55
                  â25
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â102
                  â55
                  â25
               
               
                  
                     
                  
               
            
         
      
      
         The Department of Veterans Affairs (VA) Franchise Fund was established under the authority of the Government Management Reform
            Act of 1994 and the VA and Housing and Urban Development and Independent Agencies Act of 1997. VA was selected by the Office
            of Management and Budget in 1996 as one of the six executive branch agencies to establish a franchise fund pilot program.
            Created as a revolving fund, the VA Franchise Fund began providing common administrative support services to the VA and other
            Government agencies in 1997 on a fee-for-service basis. In 2006, under the Military Quality of Life and Veterans Affairs Appropriations
            Act (Public Law 109â114), permanent status was conferred upon the VA Franchise Fund.  The Franchise Fund concept is intended
            to increase competition for Government administrative services, resulting in lower costs and higher quality.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4539â0â4â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  150
                  186
                  220
               
               
                  12.1
                  Civilian personnel benefits
                  56
                  69
                  85
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  3
                  4
               
               
                  23.1
                  Rental payments to GSA
                  8
                  10
                  15
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  94
                  126
                  140
               
               
                  24.0
                  Printing and reproduction
                  10
                  11
                  12
               
               
                  25.2
                  Other services from non-Federal sources
                  766
                  802
                  885
               
               
                  26.0
                  Supplies and materials
                  3
                  6
                  6
               
               
                  31.0
                  Equipment
                  74
                  48
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,163
                  1,261
                  1,415
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4539â0â4â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,821
                  2,341
                  2,481
               
               
                  
                     
                  
               
            
         
      
         Recurring Expenses Transformational FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1124â0â1â705
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  
                  820
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  
                  
                  820
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts - OIT
                  
                  
                  670
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts - Construction
                  
                  
                  150
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  
                  820
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  820
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  820
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  820
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  820
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Consolidated Appropriations Act of 2016 (Public Law 114â113) authorized the Recurring Expenses Transformational Fund (Transformational
            Fund). Unobligated balances of expired discretionary funds appropriated in 2016 or any succeeding fiscal year from the General
            Fund of the Treasury to the Department of Veterans Affairs may be transferred to the Transformational Fund at the end of the
            fifth fiscal year after the last fiscal year for which such funds are available for the purposes for which appropriated. Balances
            available in the Transformational Fund shall be available until expended 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. The 2022 Budget anticipates a transfer of $820 million in unobligated balances into
            the Transformational Fund at the end of FY 2021, of which $670 million will be obligated in FY 2022 for information technology
            systems improvements and sustainment and $150 million will be obligated in FY 2022 for minor construction projects that improve
            Veterans Health Administration facilities infrastructure.  
         
      
         ADMINISTRATIVE PROVISIONS'
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 201. Any appropriation for fiscal year  2022 for "Compensation and Pensions", "Readjustment Benefits", and "Veterans Insurance and Indemnities" may be transferred as
      necessary to any other of the mentioned appropriations: Provided, That, before  any such transfer may take place, the Secretary of Veterans Affairs shall  submit notice thereof to the Committees on Appropriations of both Houses of Congress . '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 202. Amounts made available for the Department of Veterans Affairs for fiscal year  2022, in this or any other Act, under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", and
      "Medical Facilities" accounts may be transferred among the accounts: Provided, That  before any such transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees
         on Appropriations of both Houses of Congress.SEC. 203. Appropriations available in this title for salaries and expenses shall be available for services authorized by section 3109
      of title 5, United States Code; hire of passenger motor vehicles; lease of a facility or land or both; and uniforms or allowances
      therefore, as authorized by sections 5901 through 5902 of title 5, United States Code.SEC. 204. No appropriations in this title (except the appropriations for "Construction, Major Projects", and "Construction, Minor Projects")
      shall be available for the purchase of any site for or toward the construction of any new hospital or home. SEC. 205. No appropriations in this title shall be available for hospitalization or examination of any persons (except beneficiaries
      entitled to such hospitalization or examination under the laws providing such benefits to veterans, and persons receiving
      such treatment under sections 7901 through 7904 of title 5, United States Code, or the Robert T. Stafford Disaster Relief
      and Emergency Assistance Act (42 U.S.C. 5121 et seq.)), unless reimbursement of the cost of such hospitalization or examination
      is made to the "Medical Services" account at such rates as may be fixed by the Secretary of Veterans Affairs. SEC. 206. Appropriations available in this title for "Compensation and Pensions", "Readjustment Benefits", and "Veterans Insurance and
      Indemnities" shall be available for payment of prior year accrued obligations required to be recorded by law against the corresponding
      prior year accounts within the last quarter of fiscal year  2021.SEC. 207. Appropriations available in this title shall be available to pay prior year obligations of corresponding prior year appropriations
      accounts resulting from sections 3328(a), 3334, and 3712(a) of title 31, United States Code, except that if such obligations
      are from trust fund accounts they shall be payable only from "Compensation and Pensions". '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 208. Notwithstanding any other provision of law, during fiscal year  2022, the Secretary of Veterans Affairs shall, from the National Service Life Insurance Fund under section 1920 of title 38, United
      States Code, the Veterans' Special Life Insurance Fund under section 1923 of title 38, United States Code, and the United
      States Government Life Insurance Fund under section 1955 of title 38, United States Code, reimburse the "General Operating
      Expenses, Veterans Benefits Administration" and "Information Technology Systems" accounts for the cost of administration of
      the insurance programs financed through those accounts: Provided, That reimbursement shall be made only from the surplus earnings accumulated in such an insurance program during fiscal year
       2022 that are available for dividends in that program after claims have been paid and actuarially determined reserves have been
      set aside: Provided further, That if the cost of administration of such an insurance program exceeds the amount of surplus earnings accumulated in that
      program, reimbursement shall be made only to the extent of such surplus earnings: Provided further, That the Secretary shall determine the cost of administration for fiscal year  2022 which is properly allocable to the provision of each such insurance program and to the provision of any total disability income
      insurance included in that insurance program. SEC. 209. Amounts deducted from enhanced-use lease proceeds to reimburse an account for expenses incurred by that account during a prior
      fiscal year for providing enhanced-use lease services shall be available until expended.'
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 210. Funds available in this title or funds for salaries and other administrative expenses shall also be available to reimburse
      the Office of Resolution Management, Diversity and Inclusion, the Office of Employment Discrimination Complaint Adjudication, and the  Alternative Dispute Resolution function within the Office of Human Resources and Administration for all services provided at rates which will recover actual costs but not to exceed  $78,417,225 for the Office of Resolution Management, Diversity and Inclusion,  $6,609,000 for the Office of Employment Discrimination Complaint Adjudication, and  $3,822,000 for the Alternative Dispute Resolution function within the Office of Human Resources and Administration: Provided, That payments may be made in advance for services to be furnished based on estimated costs: Provided further, That amounts received shall be credited to the "General Administration" and "Information Technology Systems" accounts for
      use by the office that provided the service. SEC. 211. No funds of the Department of Veterans Affairs shall be available for hospital care, nursing home care, or medical services
      provided to any person under chapter 17 of title 38, United States Code, for a non-service-connected disability described
      in section 1729(a)(2) of such title, unless that person has disclosed to the Secretary of Veterans Affairs, in such form as
      the Secretary may require, current, accurate third-party reimbursement information for purposes of section 1729 of such title:
      Provided, That the Secretary may recover, in the same manner as any other debt due the United States, the reasonable charges for such
      care or services from any person who does not make such disclosure as required: Provided further, That any amounts so recovered for care or services provided in a prior fiscal year may be obligated by the Secretary during
      the fiscal year in which amounts are received. '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 212. Notwithstanding any other provision of law, proceeds or revenues derived from enhanced-use leasing activities (including disposal)
      may be deposited into the "Construction, Major Projects" and "Construction, Minor Projects" accounts and be used for construction
      (including site acquisition and disposition), alterations, and improvements of any medical facility under the jurisdiction
      or for the use of the Department of Veterans Affairs. Such sums as realized are in addition to the amount provided for in
      "Construction, Major Projects" and "Construction, Minor Projects".SEC. 213. Amounts made available under "Medical Services" are availableâ
      (1) for furnishing recreational facilities, supplies, and equipment; and
      (2) for funeral expenses, burial expenses, and other expenses incidental to funerals and burials for beneficiaries receiving care
         in the Department. 
      '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 214. Such sums as may be deposited  in the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code, may be transferred to the "Medical
      Services" and "Medical Community Care" accounts to remain available until expended for the purposes of these accounts. SEC. 215. The Secretary of Veterans Affairs may enter into agreements with Federally Qualified Health Centers in the State of Alaska
      and Indian tribes and tribal organizations which are party to the Alaska Native Health Compact with the Indian Health Service,
      to provide healthcare, including behavioral health and dental care, to veterans in rural Alaska. The Secretary shall require
      participating veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary.
      The term "rural Alaska" shall mean those lands which are not within the boundaries of the municipality of Anchorage or the
      Fairbanks North Star Borough. '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 216. Such sums as may be deposited to the Department of Veterans Affairs Capital Asset Fund pursuant to section 8118 of title 38,
      United States Code, may be transferred to the "Construction, Major Projects" and "Construction, Minor Projects" accounts,
      to remain available until expended for the purposes of these accounts.SEC. 217. Not later than 30 days after the end of each fiscal quarter, the Secretary of Veterans Affairs shall submit to the Committees
      on Appropriations of both Houses of Congress a report on the financial status of the Department of Veterans Affairs for the
      preceding quarter: Provided, That, at a minimum, the report shall include the direction contained in the paragraph entitled "Quarterly reporting", under
      the heading "General Administration" in the joint explanatory statement accompanying Public Law 114â223. '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 218. Amounts made available under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical
      Facilities", "General Operating Expenses, Veterans Benefits Administration", "Board of Veterans Appeals", "General Administration",
      and "National Cemetery Administration" accounts for fiscal year  2022 may be transferred to or from the "Information Technology Systems" account: Provided, That such transfers may not result in a more than 10 percent aggregate increase in the total amount made available by this
      Act for the "Information Technology Systems" account: Provided further, That, before a transfer may take place, the Secretary of Veterans Affairs shall  submit notice thereof to the Committees on Appropriations of both Houses of Congress . '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 219. Of the amounts appropriated to the Department of Veterans Affairs for fiscal year  2022 for "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical Facilities", "Construction, Minor
      Projects", and "Information Technology Systems", up to  $379,009,000, plus reimbursements, may be transferred to the Joint Department of DefenseâDepartment of Veterans Affairs Medical Facility
      Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of DefenseâDepartment
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress: Provided further, That section 220 of title II of division  J of Public Law  116â260 is repealed. '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 220. Of the amounts appropriated to the Department of Veterans Affairs which become available on October 1,  2022, for "Medical Services", "Medical Community Care", "Medical Support and Compliance", and "Medical Facilities", up to  $323,242,000, plus reimbursements, may be transferred to the Joint Department of DefenseâDepartment of Veterans Affairs Medical Facility
      Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law
      111â84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities
      as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417;
      122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of DefenseâDepartment
      of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to
      the Committees on Appropriations of both Houses of Congress. '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 221. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code,
      for healthcare provided at facilities designated as combined Federal medical facilities as described by section 706 of the
      Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500) shall also be available:
      (1) for transfer to the Joint Department of DefenseâDepartment of Veterans Affairs Medical Facility Demonstration Fund, established
      by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84; 123 Stat. 3571); and (2)
      for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan
      Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500): Provided, That, notwithstanding section 1704(b)(3) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111â84;
      123 Stat. 2573), amounts transferred to the Joint Department of DefenseâDepartment of Veterans Affairs Medical Facility Demonstration
      Fund shall remain available until expended. '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 222. Of the amounts available in this title for "Medical Services", "Medical Community Care", "Medical Support and Compliance",
      and "Medical Facilities", a minimum of $15,000,000 shall be transferred to the DOD-VA Health Care Sharing Incentive Fund,
      as authorized by section 8111(d) of title 38, United States Code, to remain available until expended, for any purpose authorized
      by section 8111 of title 38, United States Code. '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 223. The Secretary of Veterans Affairs, upon determination that such action is necessary to address needs of the Veterans Health
      Administration, may transfer to the "Medical Services" account any discretionary appropriations made available for fiscal
      year  2022 in this title (except appropriations made to the "General Operating Expenses, Veterans Benefits Administration" account) or
      any discretionary unobligated balances within the Department of Veterans Affairs, including those appropriated for fiscal
      year  2022, that were provided in advance by appropriations Acts: Provided, That transfers shall be made only with the approval of the Office of Management and Budget: Provided further, That the transfer authority provided in this section is in addition to any other transfer authority provided by law: Provided further, That no amounts may be transferred from amounts that were designated by Congress as an emergency requirement pursuant to
      a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further, That such authority to transfer may not be used unless for higher priority items, based on emergent healthcare requirements,
      than those for which originally appropriated and in no case where the item for which funds are requested has been denied by
      Congress: Provided further, That, upon determination that all or part of the funds transferred from an appropriation are not necessary, such amounts
      may be transferred back to that appropriation and shall be available for the same purposes as originally appropriated: Provided further, That before a transfer may take place, the Secretary of Veterans Affairs shall  submit notice thereof to the Committees on Appropriations of both Houses of Congress . '
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 224. Amounts made available for the Department of Veterans Affairs for fiscal year  2022, under the "Board of Veterans Appeals" and the "General Operating Expenses, Veterans Benefits Administration" accounts may
      be transferred between such accounts: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall  submit notice thereof to the Committees on Appropriations of both Houses of Congress .SEC. 225. The Secretary of Veterans Affairs may not reprogram funds among major construction projects or programs if such instance of
      reprogramming will exceed $7,000,000, unless  the Secretary of Veterans Affairs submits notice thereof to the Committees on Appropriations of both Houses of Congress. SEC. 226. 
      (a) Notwithstanding any other provision of law, the amounts appropriated or otherwise made available to the Department of Veterans
         Affairs for the "Medical Services" account may be used to provideâ
         (1) fertility counseling and treatment using assisted reproductive technology to a covered veteran or the spouse of a covered
            veteran; or
         
         (2) adoption reimbursement to a covered veteran.
      
      (b) In this section:
         (1) The term "service-connected" has the meaning given such term in section 101 of title 38, United States Code.
         (2) The term "covered veteran" means a veteran, as such term is defined in section 101 of title 38, United States Code, who has
            a service-connected disability that results in the inability of the veteran to procreate without the use of fertility treatment.
         
         (3) The term "assisted reproductive technology" means benefits relating to reproductive assistance provided to a member of the
            Armed Forces who incurs a serious injury or illness on active duty pursuant to section 1074(c)(4)(A) of title 10, United States
            Code, as described in the memorandum on the subject of "Policy for Assisted Reproductive Services for the Benefit of Seriously
            or Severely Ill/Injured (Category II or III) Active Duty Service Members" issued by the Assistant Secretary of Defense for
            Health Affairs on April 3, 2012, and the guidance issued to implement such policy, including any limitations on the amount
            of such benefits available to such a member except thatâ
            (A) the time periods regarding embryo cryopreservation and storage set forth in part III(G) and in part IV(H) of such memorandum
               shall not apply; and
            
            (B) such term includes embryo cryopreservation and storage without limitation on the duration of such cryopreservation and storage.
         
         (4) The term "adoption reimbursement" means reimbursement for the adoption-related expenses for an adoption that is finalized
            after the date of the enactment of this Act under the same terms as apply under the adoption reimbursement program of the
            Department of Defense, as authorized in Department of Defense Instruction 1341.09, including the reimbursement limits and
            requirements set forth in such instruction.
         
      
      (c) Amounts made available for the purposes specified in subsection (a) of this section are subject to the requirements for funds
         contained in section 508 of division H of the Consolidated Appropriations Act, 2018 (Public Law 115â141). 
      SEC. 227. None of the funds appropriated or otherwise made available by this Act or any other Act for the Department of Veterans Affairs
      may be used in a manner that is inconsistent with: (1) section 842 of the Transportation, Treasury, Housing and Urban Development,
      the Judiciary, the District of Columbia, and Independent Agencies Appropriations Act, 2006 (Public Law 109â115; 119 Stat.
      2506); or (2) section 8110(a)(5) of title 38, United States Code. SEC. 228. Section 842 of Public Law 109â115 shall not apply to conversion of an activity or function of the Veterans Health Administration,
      Veterans Benefits Administration, or National Cemetery Administration to contractor performance by a business concern that
      is at least 51 percent owned by one or more Indian tribes as defined in section 5304(e) of title 25, United States Code, or
      one or more Native Hawaiian Organizations as defined in section 637(a)(15) of title 15, United States Code. SEC. 229. 
      (a) Except as provided in subsection (b), the Secretary of Veterans Affairs, in consultation with the Secretary of Defense and
         the Secretary of Labor, shall discontinue using Social Security account numbers to identify individuals in all information
         systems of the Department of Veterans Affairs as follows:
         (1) For all veterans submitting to the Secretary of Veterans Affairs new claims for benefits under laws administered by the Secretary,
            not later than March 23, 2023.
         
         (2) For all individuals not described in paragraph (1), not later than March 23, 2026.
      
      (b) The Secretary of Veterans Affairs may use a Social Security account number to identify an individual in an information system
         of the Department of Veterans Affairs if and only if the use of such number is required to obtain information the Secretary
         requires from an information system that is not under the jurisdiction of the Secretary.
      
      (c) The matter in subsections (a) and (b) shall supersede section 238 of Public Law 116â94. SEC. 230. Of the funds provided to the Department of Veterans Affairs for each of fiscal year  2022 and fiscal year  2023 for "Medical Services", funds may be used in each year to carry out and expand the child care program authorized by section
      205 of Public Law 111â163, notwithstanding subsection (e) of such section. SEC. 231. 
      (a)   No funds provided in this Act shall be used to deny an Inspector General funded under this Act timely access to any records, documents, or other materials available
         to the department or agency  over which  that Inspector General has responsibilities under the Inspector General Act of 1978 , or to prevent or impede  that Inspector General's access to such records, documents, or other materials, under any provision of law, except a provision of law that expressly refers
         to  the Inspector General and expressly limits the Inspector General's right of access .
      
      (b) A department or agency covered by this section shall provide its Inspector General access to all records, documents, and other
         materials in a timely manner.
      
      (c) Each Inspector General  shall ensure compliance with statutory limitations on disclosure relevant to the information provided by the  establishment over which that Inspector General has responsibilities under the Inspector General Act of 1978 .
      
      (d) Each Inspector General covered by this section shall report to the Committee on Appropriations of the Senate and the Committee
         on Appropriations of the House of Representatives within 5 calendar days of any failure by any department or agency covered
         by this section to comply with this  requirement. 
      SEC. 232. For funds provided to the Department of Veterans Affairs for each of fiscal year  2022 and  2023, section 248 of division A of Public Law 114â223 shall apply. SEC. 233. 
      (a) None of the funds appropriated or otherwise made available by this Act may be used to conduct research commencing on or after
         October 1, 2019, that uses any canine, feline, or non-human primate unless the Secretary of Veterans Affairs approves such
         research specifically and in writing pursuant to subsection (b).
      
      (b) 
         (1) The Secretary of Veterans Affairs may approve the conduct of research commencing on or after October 1, 2019, using canines,
            felines, or non-human primates if the Secretary determines thatâ
            (A) the scientific objectives of the research can only be met by using such canines, felines, or non-human primates;
            (B) such scientific objectives are directly related to an illness or injury that is combat-related; and
            (C) the research is consistent with the revised Department of Veterans Affairs canine research policy document dated December
               15, 2017, including any subsequent revisions to such document.
            
         
         (2) The Secretary may not delegate the authority under this subsection.
      
      (c) If the Secretary approves any new research pursuant to subsection (b), not later than 30 days before the commencement of such
         research, the Secretary shall submit to the Committees on Appropriations of the Senate and House of Representatives a report
         describingâ
         (1) the nature of the research to be conducted using canines, felines, or non-human primates;
         (2) the date on which the Secretary approved the research;
         (3) the justification for the determination of the Secretary that the scientific objectives of such research could only be met
            using canines, felines, or non-human primates;
         
         (4) the frequency and duration of such research; and
         (5) the protocols in place to ensure the necessity, safety, and efficacy of the research; and
      
      (d) Not later than 180 days after the date of the enactment of this Act, and biannually thereafter, the Secretary shall submit
         to such Committees a report describingâ
         (1) any research being conducted by the Department of Veterans Affairs using canines, felines, or non-human primates as of the
            date of the submittal of the report; 
         
         (2) the circumstances under which such research was conducted using canines, felines, or non-human primates;
         (3) the justification for using canines, felines, or non-human primates to conduct such research; and
         (4) the protocols in place to ensure the necessity, safety, and efficacy of such research.
      
      (e) Not later than December 31, 2021, the Secretary shall submit to such Committees an updated plan under which the Secretary
         will eliminate or reduce the research conducted using canines, felines, or non-human primates by not later than 5 years after
         the date of enactment of Public Law 116â94.
      SEC. 234. Amounts made available for the "Veterans Health Administration, Medical Community Care" account in this or any other Act for
      fiscal years  2022 and  2023 may be used for expenses that would otherwise be payable from the Veterans Choice Fund established by section 802 of the Veterans
      Access, Choice, and Accountability Act, as amended (38 U.S.C. 1701 note).SEC. 235. Obligations and expenditures applicable to the "Medical Services" account in fiscal years 2017 through 2019 for aid to state
      homes (as authorized by section 1741 of title 38, United States Code) shall remain in the "Medical Community Care" account
      for such fiscal years.SEC. 236.   Section 7364(b)(1) of title 38, United States Code, is amended by striking the last sentence and inserting the following:
         "Any amounts so transferred after September 30, 2016, and before October 1, 2021, shall be available without regard to fiscal
         year limitations, notwithstanding section 1535(d) of title 31. Any amounts so transferred after September 30, 2021, shall
         be deemed to be obligations for purposes of the second sentence of section 1535(d) of title 31.".   (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)
         General and Administrative Provisions
         GENERAL FUND RECEIPT ACCOUNTS(in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual   
                  2021 est.   
                  2022 est.   
               
               
                  
                     
                  
               
               
                  Offsetting receipts from the public:
               
               
                  036â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  3   
                  5   
                  6   
               
               
                  036â247300
                  Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                  131   
                  140   
                  128   
               
               
                  036â273330
                  Housing Downward Reestimates
                  2,567   
                  2,022   
                     
               
               
                  036â275110
                  Native American Veteran Housing Loans, Negative Subsidies
                     
                  2   
                  2   
               
               
                  036â275130
                  Native American Direct Loans, Downward Reestimate of Subsidies
                  1   
                  1   
                     
               
               
                  036â275510
                  Housing Negative Subsidies
                  1,090   
                  1,972   
                  246   
               
               
                  036â322000
                  All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                  â29   
                  52   
                  53   
               
               
                  General Fund Offsetting receipts from the public
                  3,763   
                  4,194   
                  435   
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  036â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  â13   
                  6   
                  7   
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  â13   
                  6   
                  7   
               
               
                  
                     
                  
               
            
         
      
      
          
      
         GENERAL PROVISIONSSEC. 501. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless
      expressly so provided herein. SEC. 502. None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to the
      Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance
      with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 503. Unless stated otherwise, all reports and notifications required by this Act shall be submitted to the Subcommittee on Military
      Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the House of Representatives
      and the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations
      of the Senate.SEC. 504. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
      States Government except pursuant to a transfer made by, or transfer authority provided in, this or any other appropriations
      Act.SEC. 505. None of the funds made available in this Act may be used for a project or program named for an individual serving as a Member,
      Delegate, or Resident Commissioner of the United States House of Representatives.SEC. 506. 
      (a) None of the funds made available in this Act may be used to maintain or establish a computer network unless such network blocks
         the viewing, downloading, and exchanging of pornography.
      
      (b) Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement
         agency or any other entity carrying out criminal investigations, prosecution, or adjudication activities. 
      SEC. 507. None of the funds made available in this Act may be used by an agency of the executive branch to pay for first-class travel
      by an employee of the agency in contravention of sections 301â10.122 through 301â10.124 of title 41, Code of Federal Regulations.SEC. 508. None of the funds made available in this Act may be used to execute a contract for goods or services, including construction
      services, where the contractor has not complied with Executive Order No. 12989.
      (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)