[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; $261,000,000, which shall remain available until September 30, 2024, and shall be in addition
            to funds previously appropriated under this heading that became available on October 1, 2022; and, in addition, $74,004,000,000,
            plus reimbursements, shall become available on October 1, 2023, and shall remain available until September 30, 2024: Provided, That, of the amount made available on October 1, 2023, under this heading, $2,000,000,000 shall remain available until September
            30, 2025: 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.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  219
                  274
                  274
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Pharmaceutical Co-payments, MCCF
                  207
                  323
                  331
               
               
                  1130
                  Medical Care Collections Fund, Third Party Prescription Claims
                  145
                  152
                  154
               
               
                  1130
                  Enhanced-use Lease Proceeds, MCCF
                  1
                  1
                  1
               
               
                  1130
                  Fee Basis 3rd Party MCCF
                  577
                  693
                  771
               
               
                  1130
                  Fee Basis First Party Collections, Medical Care Collections Fund
                  16
                  20
                  21
               
               
                  1130
                  First Party Collections, MCCF
                  48
                  154
                  158
               
               
                  1130
                  Third Party Collections, MCCF
                  2,111
                  2,548
                  2,434
               
               
                  1130
                  Parking Fees, MCCF
                  4
                  2
                  2
               
               
                  1130
                  Compensated Work Therapy, MCCF
                  35
                  27
                  36
               
               
                  1130
                  MCCF, Long-term Care Copayments
                  
                  1
                  1
               
               
                  1140
                  Payments from Compensation and Pension, MCCF
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  3,146
                  3,922
                  3,910
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  3,146
                  3,922
                  3,910
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  3,365
                  4,196
                  4,184
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Medical Care Collections Fund
                  â3,091
                  â3,922
                  â3,910
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  274
                  274
                  274
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Outpatient care
                  21,204
                  22,399
                  29,606
               
               
                  0002
                  Inpatient care
                  9,323
                  9,145
                  9,831
               
               
                  0004
                  Mental health care
                  8,320
                  7,472
                  8,528
               
               
                  0005
                  Long-term care
                  4,280
                  4,265
                  4,546
               
               
                  0006
                  Pharmacy
                  8,987
                  9,769
                  10,688
               
               
                  0007
                  Prosthetics care
                  3,474
                  3,756
                  4,070
               
               
                  0008
                  Dental care
                  766
                  806
                  934
               
               
                  0009
                  Rehabilitation
                  785
                  816
                  887
               
               
                  0010
                  Homeless Grants
                  1,079
                  906
                  970
               
               
                  0011
                  Readjustment Counseling
                  229
                  266
                  277
               
               
                  0012
                  Caregivers (Title I) P.L. 111â163
                  863
                  1,339
                  1,813
               
               
                  0013
                  Prior-Year Recoveries
                  374
                  
                  
               
               
                  0014
                  CHAMPVA
                  396
                  436
                  476
               
               
                  0015
                  Outpatient care (ARP P.L. 117â2, Section 8007)
                  
                  628
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  60,080
                  62,003
                  72,626
               
               
                  0101
                  Outpatient care
                  1,201
                  1,322
                  1,488
               
               
                  0102
                  Inpatient care
                  477
                  495
                  559
               
               
                  0103
                  Mental health care
                  85
                  88
                  99
               
               
                  0104
                  Long-term care
                  167
                  173
                  195
               
               
                  0105
                  Pharmacy
                  64
                  66
                  75
               
               
                  0107
                  Dental care
                  53
                  55
                  62
               
               
                  0108
                  Rehabilitation
                  28
                  29
                  33
               
               
                  0109
                  Readjustment Counseling
                  5
                  
                  5
               
               
                  0113
                  Prior-Year Recoveries
                  68
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total Capital Investment
                  2,148
                  2,228
                  2,516
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  62,228
                  64,231
                  75,142
               
               
                  0801
                  Medical Services (Reimbursable)
                  104
                  133
                  133
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  62,332
                  64,364
                  75,275
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  12,485
                  3,836
                  1,669
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  12,460
                  
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0140]
                  â5,400
                  
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0152]
                  â105
                  
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0162]
                  â140
                  
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [036â0169]
                  â10
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  339
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  103
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  7,272
                  3,836
                  1,669
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  497
                  497
                  261
               
               
                  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]
                  2,514
                  3,192
                  3,103
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â100
                  â100
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  2,275
                  3,589
                  3,364
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  56,158
                  58,897
                  70,323
               
               
                  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216
                  â204
                  â190
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0151]
                  
                  â178
                  
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â1122]
                  
                  â6
                  
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0167]
                  
                  â10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  55,927
                  58,484
                  70,118
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [P.L. 117â2, Section 8007]
                  628
                  
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  126
                  111
                  111
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  7
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  133
                  124
                  124
               
               
                  1900
                  Budget authority (total)
                  58,963
                  62,197
                  73,606
               
               
                  1930
                  Total budgetary resources available
                  66,235
                  66,033
                  75,275
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â67
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3,836
                  1,669
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  7,542
                  8,866
                  11,295
               
               
                  3010
                  New obligations, unexpired accounts
                  62,332
                  64,364
                  75,275
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  927
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â60,959
                  â61,935
                  â73,170
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â339
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â637
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  8,866
                  11,295
                  13,400
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â15
                  â20
                  â33
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â7
                  â13
                  â13
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â20
                  â33
                  â46
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  7,527
                  8,846
                  11,262
               
               
                  3200
                  Obligated balance, end of year
                  8,846
                  11,262
                  13,354
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  58,335
                  62,197
                  73,606
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  48,873
                  53,959
                  64,154
               
               
                  4011
                  Outlays from discretionary balances
                  12,082
                  7,407
                  8,955
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  60,955
                  61,366
                  73,109
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â194
                  â42
                  â42
               
               
                  4033
                  Non-Federal sources
                  â387
                  â69
                  â69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â581
                  â111
                  â111
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â7
                  â13
                  â13
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  352
                  
                  
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  103
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  448
                  â13
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  58,202
                  62,073
                  73,482
               
               
                  4080
                  Outlays, net (discretionary)
                  60,374
                  61,255
                  72,998
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  628
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  4
                  569
                  61
               
               
                  4180
                  Budget authority, net (total)
                  58,830
                  62,073
                  73,482
               
               
                  4190
                  Outlays, net (total)
                  60,378
                  61,824
                  73,059
               
               
                  
                     
                  
               
            
         
      
      
         Medical Care.â In 2023, the Administration requests an additional $7.5 billion over the 2023 advance appropriation of $111.3 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 2023, the Budget makes robust investments in VA Medical Care programs, including: $2.7 billion for veterans' homelessness
            programs and $13.9 billion for veterans' mental health care services, including $497 million for veteran suicide prevention
            initiatives. The Budget also includes $663 million for VA's Opioid Prevention and Treatment programs, including programs in
            support of the Jason Simcakoski Memorial and Promise Act.
         
          For 2024, the Budget requests $128.1 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 2023 and 2024, VA will provide the highest quality healthcare services for veterans. VA estimates
            it will treat 7.3 million patients in 2023 and 7.4 million patients in 2024. Operation Enduring Freedom, Operation Iraqi Freedom,
            and Operation New Dawn (OEF/OIF/OND) veterans are expected to be 1.3 million in 2023 and 1.4 million in 2024.
         
         Medical Care Collections Fund (MCCF).âVA estimates collections of $3.9 billion in 2023 and $4.0 billion in 2024. 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 2023 advance appropriation request of $70.3 billion and an annual appropriation
            request of $261 million; and the 2024 advance appropriation request of $74.0 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, the Camp Lejeune Family Member, and State Homes. 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 2023 are estimated to be $42,987 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
                      2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     VA
                      92,150,762 
                      99,667,382 
                      107,751,153 
                  
                  
                     Community Care
                      32,998,210 
                      36,225,736 
                      39,079,400 
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      125,148,972 
                      135,893,118 
                      146,830,553 
                  
                  
                     
                        
                     
                  
               
            
         
         Inpatient care.âObligations for 2023 are estimated to be $19.112 million for Medical Services and Medical Community Care.
         
         Estimated operating levels are:
         
            
               
                  
                     
                        
                     
                  
                  
                     Number of Patients Treated, Inpatient
                     2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Acute Hospital, Medicine
                      315,834 
                      320,329
                      324,734
                  
                  
                     Acute Hospital, Neurology
                      3,231 
                      3,743
                      3,422
                  
                  
                     Acute Hospital, Surgery
                      70,620
                     83,805
                      82,100
                  
                  
                     Acute Hospital (Community Care)
                      537,633
                      567,132
                      590,731
                  
                  
                     Subacute (Intermediate)
                      1,259
                     1,108
                      958
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      928,577
                      976,117
                      1,001,945
                  
                  
                     
                        
                     
                  
               
            
         
         Mental health care.âObligations for 2023 are estimated to be $8,907 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
                      2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Acute Psychiatry
                      1,742
                      2,032
                      1,986
                  
                  
                     Acute Psychiatry (Community Care)
                      1,168
                      1,311
                      1,382
                  
                  
                     Residential Recovery Programs
                     2,670 
                      3,341
                      3,039
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      5,580
                      6,684
                      6,407
                  
                  
                     
                        
                     
                  
               
            
         
         Long term services and supports (LTSS).âObligations for 2023 are estimated to be $8,167 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
                      2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     VA Community Living Center (Nursing Home)
                      6,684
                      8,302
                      7,902
                  
                  
                     Community Nursing Home
                      9,928
                      11,612
                      12,205
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                     16,612
                      19,914
                     20,107
                  
                  
                     
                        
                     
                  
               
            
         
         
            
               
                  
                     
                        
                     
                  
                  
                     LTSS Home & Community-Based Services: Number of Visits/Procedures 
                      2021 actual 
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Community Adult Day Health Care
                      290,468
                      252,688
                      222,463
                  
                  
                     Community Residential Care
                      36,719
                      51,722
                     60,724 
                  
                  
                     Home Hospice Care
                      577,064
                      603,858
                      616,786
                  
                  
                     Home Respite Care
                      21,803
                      23,482
                      24,751
                  
                  
                     Home Telehealth
                      766,817
                      742,355
                      730,124
                  
                  
                     Home-Based Primary Care
                      1,222,310
                      1,471,052
                      1,719,793
                  
                  
                     Homemaker/Home Health Aide Programs
                      10,456,956
                      11,464,836
                      12,472,715
                  
                  
                     Purchased Skilled Home Care
                      99,904
                      105,958
                      109,590
                  
                  
                     Spinal Cord Injury Home Care
                      15,105
                      17,163
                      18,246
                  
                  
                     State Adult Day Health Care
                      8,613
                      8,815
                     9,010
                  
                  
                     VA Adult Day Health Care
                      3,272
                      3,000
                      3,000
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total
                      13,499,031
                      14,744,927
                      15,987,202
                  
                  
                     
                        
                     
                  
               
            
         
         Prosthetics care.âObligations in Medical Services for 2023 are estimated to be $4,070 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 2023 are estimated to be $1,597 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
                      2021 actual
                      2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     VA
                      4,190,000
                      5,397,000
                      5,586,000
                  
                  
                     Community Care
                      1,240,000
                      1,430,000
                      1,619,000
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      5,430,000
                      6,827,000
                      7,205,000
                  
                  
                     
                        
                     
                  
               
            
         
         Rehabilitation.âObligations for 2023 are estimated to be $920 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
                      2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Rehabilitative Medicine
                      810
                      1,114
                      1,109
                  
                  
                     Blind Rehabilitation
                      38
                      146
                      155
                  
                  
                     Spinal Cord Injury
                      568
                      728
                      722
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      1,416
                      1,988
                      1,986
                  
                  
                     
                        
                     
                  
               
            
         
          Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) and other Dependent Programs.âObligations for 2023 are estimated to be $1,995 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
                      2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     CHAMPVA In-house Treatment Initiative (CITI)
                     13,019
                      10,967
                      9,902
                  
                  
                     CHAMPVA (excluding CITI)
                      426,690
                      443,653
                      447,798
                  
                  
                     Foreign Medical Program (medical only)
                      4,929
                      5,010
                      5,210
                  
                  
                     Foreign Compensation & Pension Exams
                      122
                      20
                      5
                  
                  
                     Spina Bifida Health Care Benefits Program
                      871
                      863
                      858
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total
                      445,631
                      460,513
                      463,773
                  
                  
                     
                        
                     
                  
               
            
         
         Readjustment Counseling.âObligations in Medical Services for 2023 are estimated to $283 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
                      2021 actual
                      2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Total
                      1,490,000 
                      1,522,000
                      1,553,000
                  
                  
                     
                        
                     
                  
               
            
         
         Caregivers Programs.âObligations in Medical Services for 2023 are estimated to be $1,813 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:
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Caregiver Stipend (dollars in millions)
                     $624
                     $844
                     $1,409
                  
                  
                     Participants in the Program of Comprehensive Assistance for Family Caregivers
                     34,678
                     45,101
                     59,113
                  
                  
                     
                        
                     
                  
               
            
         
         Pharmacy.âObligations in the Medical Services account for2023 are estimated to be $10,763 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)
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Total
                     303
                     309
                     313
                  
                  
                     
                        
                     
                  
               
            
         
         Camp Lejeune Family Member Program.âObligations in Medical Community Care for 2023 are estimated to be $3.8 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 2023 are estimated to be $1,504 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
                      2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     State Home Nursing
                      22,485
                      26,118
                      27,481
                  
                  
                     State Home Domiciliary
                      3,311
                      3,095
                      2,932
                  
                  
                     Average Daily Census (ADHC)
                      65
                      102
                      110
                  
                  
                     
                        
                     
                  
               
            
         
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  23,967
                  24,751
                  27,139
               
               
                  11.3
                  Other than full-time permanent
                  518
                  535
                  586
               
               
                  11.5
                  Other personnel compensation
                  2,757
                  2,847
                  3,122
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  27,242
                  28,133
                  30,847
               
               
                  12.1
                  Civilian personnel benefits
                  9,681
                  10,170
                  11,295
               
               
                  13.0
                  Benefits for former personnel
                  13
                  19
                  19
               
               
                  21.0
                  Travel & Transportation of Persons
                  1,405
                  1,464
                  1,615
               
               
                  22.0
                  Transportation of things
                  27
                  30
                  31
               
               
                  23.2
                  Rent, Communications & Utilities
                  637
                  690
                  733
               
               
                  24.0
                  Printing and reproduction
                  13
                  14
                  14
               
               
                  25.2
                  Other contractual services
                  5,910
                  5,744
                  11,983
               
               
                  25.2
                  Other contractual services (ARP P.L. 117â2, Section 8007)
                  
                  628
                  
               
               
                  26.0
                  Supplies & Materials
                  13,615
                  14,194
                  14,727
               
               
                  31.0
                  Equipment
                  2,079
                  2,227
                  2,515
               
               
                  32.0
                  Land and structures
                  1
                  1
                  1
               
               
                  41.0
                  Grants, Subsidies & Contributions
                  1,153
                  906
                  1,351
               
               
                  42.0
                  Insurance claims and indemnities
                  9
                  11
                  11
               
               
                  44.0
                  Prior-year Recoveries
                  443
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  62,228
                  64,231
                  75,142
               
               
                  99.0
                  Reimbursable obligations
                  104
                  133
                  133
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  62,332
                  64,364
                  75,275
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0160â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  267,761
                  268,213
                  282,398
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  391
                  391
                  391
               
               
                  
                     
                  
               
            
         
      
         Medical Services 
         (Legislative proposal, not subject to PAYGO)Contingent upon the enactment of legislation establishing a Department of Veterans Affairs Public Health Service Joint Scholarship
               Program in chapter 76 of title 38, United States Code, the Secretary of Veterans Affairs may carry out such program from within
               amounts appropriated under this heading, including amounts previously appropriated under this heading that became available
               on October 1, 2022.
      In addition, contingent upon the enactment of authorizing legislation, the Secretary of Veterans Affairs may reimburse qualifying
               veterans for certain adoption expenses from within amounts appropriated under this heading, including amounts previously appropriated
               under this heading that became available on October 1, 2022.
      
         MEDICAL COMMUNITY CAREFor necessary expenses for furnishing health care to individuals pursuant to chapter 17 of title 38, United States Code, at
            non-Department facilities, $4,300,000,000, which shall remain available until September 30, 2024, and shall be in addition
            to funds previously appropriated under this heading that became available on October 1, 2022; and, in addition, $33,000,000,000,
            plus reimbursements, shall become available on October 1, 2023, and shall remain available until September 30, 2025.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0140â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Ambulatory
                  9,411
                  6,850
                  11,601
               
               
                  0002
                  Dental Care
                  434
                  686
                  602
               
               
                  0003
                  Inpatient Care
                  6,968
                  8,578
                  8,722
               
               
                  0004
                  LTSS: Facility Based Services
                  1,189
                  1,253
                  1,385
               
               
                  0005
                  LTSS: Home & Community Based Services
                  1,543
                  1,881
                  2,041
               
               
                  0006
                  Mental Health Care
                  280
                  317
                  279
               
               
                  0007
                  CHAMPVA & Other Dependent Programs
                  1,599
                  1,457
                  1,519
               
               
                  0008
                  State Home Programs
                  1,551
                  1,456
                  1,504
               
               
                  0009
                  Camp Lejeune, Veterans Families
                  4
                  3
                  4
               
               
                  0010
                  Network Development and Maintenance
                  405
                  1,234
                  1,249
               
               
                  0013
                  Prior Year Recoveries
                  90
                  
                  
               
               
                  0014
                  Urgent Care
                  56
                  266
                  291
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  23,530
                  23,981
                  29,197
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  425
                  1,855
                  72
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  425
                  1,783
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0160]
                  5,400
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  55
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  35
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  5,915
                  1,855
                  72
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,381
                  1,381
                  4,300
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  564
                  713
                  791
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  100
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  2,045
                  2,094
                  5,091
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  17,131
                  20,148
                  24,157
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â28
                  â44
                  â51
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  17,103
                  20,104
                  24,106
               
               
                  
                  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)
                  19,470
                  22,198
                  29,197
               
               
                  1930
                  Total budgetary resources available
                  25,385
                  24,053
                  29,269
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,855
                  72
                  72
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  9,525
                  261
                  6,218
               
               
                  3001
                  Adjustments to unpaid obligations, brought forward, Oct 1
                  â9,303
                  
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  23,530
                  23,981
                  29,197
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  63
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â23,469
                  â18,024
                  â26,185
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â55
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â30
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  261
                  6,218
                  9,230
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  222
                  261
                  6,218
               
               
                  3200
                  Obligated balance, end of year
                  261
                  6,218
                  9,230
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  19,148
                  22,198
                  29,197
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  17,116
                  16,649
                  21,898
               
               
                  4011
                  Outlays from discretionary balances
                  6,103
                  1,310
                  4,281
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  23,219
                  17,959
                  26,179
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â11
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â57
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â68
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  33
                  
                  
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  35
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  68
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  19,148
                  22,198
                  29,197
               
               
                  4080
                  Outlays, net (discretionary)
                  23,151
                  17,959
                  26,179
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  322
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  250
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  65
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  250
                  65
                  6
               
               
                  4180
                  Budget authority, net (total)
                  19,470
                  22,198
                  29,197
               
               
                  4190
                  Outlays, net (total)
                  23,401
                  18,024
                  26,185
               
               
                  
                     
                  
               
            
         
      
      
         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: the 2023 advance appropriation request of $24.2 billion,
            together with an annual appropriation request of $4.3 billion; and the 2024 advance appropriation request of $33.0 billion.
            
         
         The 2024 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. VA obligated $104 million in 2021
            and plans to obligate the remaining $396 million in 2022. 
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0140â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  21.0
                  Travel and transportation of persons
                  12
                  
                  
               
               
                  25.2
                  Other Contractual Services
                  21,495
                  22,112
                  27,267
               
               
                  26.0
                  Supplies and materials
                  381
                  413
                  426
               
               
                  41.0
                  State Homes
                  1,301
                  1,456
                  1,504
               
               
                  41.0
                  State Homes: ARP
                  250
                  
                  
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  
                  
               
               
                  44.0
                  Prior Year Recoveries
                  90
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  23,530
                  23,981
                  29,197
               
               
                  
                     
                  
               
            
         
      
         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.), $1,400,000,000, which
            shall remain available until September 30, 2024, and shall be in addition to funds previously appropriated under this heading
            that became available on October 1, 2022; and, in addition, $12,300,000,000, plus reimbursements, shall become available on
            October 1, 2023, and shall remain available until September 30, 2024: Provided, That, of the amount made available on October 1, 2023, under this heading, $500,000,000 shall remain available until September
            30, 2025.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0152â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  VAMCs & Other Field Activities
                  4,387
                  4,263
                  5,980
               
               
                  0002
                  VISN Headquarters
                  876
                  915
                  949
               
               
                  0016
                  Community Care
                  987
                  1,054
                  1,089
               
               
                  0020
                  Prior Year Recoveries
                  2
                  
                  
               
               
                  0021
                  Clinical Services
                  89
                  170
                  274
               
               
                  0022
                  Operations
                  154
                  190
                  251
               
               
                  0023
                  Patient Care Services
                  141
                  208
                  317
               
               
                  0024
                  Quality and Patient Safety
                  126
                  132
                  206
               
               
                  0025
                  Support Services
                  440
                  676
                  689
               
               
                  0027
                  Discovery, Education and Affiliate Networks
                  54
                  56
                  127
               
               
                  0028
                  Human Capital Management
                  208
                  212
                  340
               
               
                  0029
                  Health Informatics
                  136
                  141
                  179
               
               
                  0030
                  All Other Support and Program Offices
                  519
                  550
                  773
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  8,119
                  8,567
                  11,174
               
               
                  0101
                  VAMCs & Other Field Activities
                  38
                  39
                  41
               
               
                  0102
                  VISN Headquarters
                  2
                  2
                  2
               
               
                  0118
                  Operations
                  2
                  2
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total Capital Investment
                  42
                  43
                  46
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0293
                  Total direct program
                  8,161
                  8,610
                  11,220
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  8,161
                  8,610
                  11,220
               
               
                  0801
                  Medical Support and Compliance (Reimbursable)
                  55
                  63
                  63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  8,216
                  8,673
                  11,283
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  284
                  159
                  191
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  271
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0160]
                  105
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  391
                  159
                  191
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  300
                  300
                  1,400
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced [Rescission P.L. 116â94]
                  â15
                  â15
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  285
                  285
                  1,400
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  7,914
                  8,403
                  9,673
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â30
                  â31
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  7,884
                  8,372
                  9,643
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  58
                  48
                  50
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  63
                  48
                  50
               
               
                  1900
                  Budget authority (total)
                  8,232
                  8,705
                  11,093
               
               
                  1930
                  Total budgetary resources available
                  8,623
                  8,864
                  11,284
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â248
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  159
                  191
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,249
                  1,485
                  1,589
               
               
                  3010
                  New obligations, unexpired accounts
                  8,216
                  8,673
                  11,283
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  89
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â7,953
                  â8,569
                  â9,962
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â114
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,485
                  1,589
                  2,910
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,248
                  1,480
                  1,584
               
               
                  3200
                  Obligated balance, end of year
                  1,480
                  1,584
                  2,905
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  8,232
                  8,705
                  11,093
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  6,609
                  7,717
                  8,837
               
               
                  4011
                  Outlays from discretionary balances
                  1,341
                  850
                  1,123
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  7,950
                  8,567
                  9,960
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â84
                  â19
                  â20
               
               
                  4033
                  Non-Federal sources
                  â26
                  â29
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â110
                  â48
                  â50
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  52
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  47
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  8,169
                  8,657
                  11,043
               
               
                  4080
                  Outlays, net (discretionary)
                  7,840
                  8,519
                  9,910
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  3
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  8,169
                  8,657
                  11,043
               
               
                  4190
                  Outlays, net (total)
                  7,843
                  8,521
                  9,912
               
               
                  
                     
                  
               
            
         
      
      
         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: the 2023 advance
            appropriation request of $9.7 billion, together with an annual appropriation request of $1.4 billion; and the 2024 advance
            appropriation request of $12.3 billion. 
         
         The 2024 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  3,943
                  4,422
                  5,406
               
               
                  11.3
                  Other than full-time permanent
                  85
                  95
                  116
               
               
                  11.5
                  Other personnel compensation
                  456
                  511
                  624
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  4,484
                  5,028
                  6,146
               
               
                  12.1
                  Civilian personnel benefits
                  1,696
                  1,892
                  2,286
               
               
                  13.0
                  Benefits for former personnel
                  3
                  3
                  3
               
               
                  21.0
                  Travel & Transportation of Persons
                  17
                  34
                  69
               
               
                  22.0
                  Transportation of things
                  17
                  21
                  25
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  128
                  148
                  168
               
               
                  24.0
                  Printing and reproduction
                  22
                  30
                  38
               
               
                  25.2
                  Other contractual services
                  1,632
                  1,284
                  2,309
               
               
                  26.0
                  Medical supplies and materials
                  102
                  106
                  110
               
               
                  31.0
                  Equipment
                  41
                  44
                  46
               
               
                  32.0
                  Land and structures
                  1
                  
                  
               
               
                  42.0
                  Insurance claims and indemnities
                  16
                  20
                  20
               
               
                  44.0
                  Prior-Year Recoveries
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  8,161
                  8,610
                  11,220
               
               
                  99.0
                  Reimbursable obligations
                  55
                  63
                  63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  8,216
                  8,673
                  11,283
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0152â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  56,839
                  58,182
                  67,010
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  365
                  365
                  365
               
               
                  
                     
                  
               
            
         
      
         DOD-VA Health Care Sharing Incentive FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0165â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  DOD-VA health care sharing incentive fund
                  21
                  21
                  21
               
               
                  0002
                  Capital Investment
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  24
                  24
                  24
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  81
                  89
                  95
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  83
                  89
                  95
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1121
                  Appropriations transferred from other acct [097â0130]
                  15
                  15
                  15
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  15
                  15
                  15
               
               
                  1900
                  Budget authority (total)
                  30
                  30
                  30
               
               
                  1930
                  Total budgetary resources available
                  113
                  119
                  125
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  89
                  95
                  101
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  21
                  25
                  32
               
               
                  3010
                  New obligations, unexpired accounts
                  24
                  24
                  24
               
               
                  3020
                  Outlays (gross)
                  â18
                  â17
                  â31
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  25
                  32
                  25
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  21
                  25
                  32
               
               
                  3200
                  Obligated balance, end of year
                  25
                  32
                  25
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  30
                  30
                  30
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  18
                  17
                  31
               
               
                  4180
                  Budget authority, net (total)
                  30
                  30
                  30
               
               
                  4190
                  Outlays, net (total)
                  18
                  17
                  31
               
               
                  
                     
                  
               
            
         
      
      
         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 2023, 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  3
                  3
                  3
               
               
                  25.1
                  Advisory and assistance services
                  16
                  18
                  18
               
               
                  31.0
                  Equipment
                  3
                  3
                  3
               
               
                  44.0
                  Prior Year Recoveries
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  24
                  24
                  24
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0165â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  29
                  29
                  29
               
               
                  
                     
                  
               
            
         
      
         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; $1,500,000,000, which shall remain available until September 30, 2024, and shall
            be in addition to funds previously appropriated under this heading that became available on October 1, 2022; and, in addition,
            $8,800,000,000, plus reimbursements, shall become available on October 1, 2023, and shall remain available until September
            30, 2024: Provided, That, of the amount made available on October 1, 2023, under this heading, $1,000,000,000 shall remain available until September
            30, 2025. 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0162â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Engineering & Environmental Management Services
                  740
                  841
                  837
               
               
                  0003
                  Engineering Service
                  1,037
                  1,178
                  1,174
               
               
                  0004
                  Grounds Maintenance & Fire Protection
                  112
                  128
                  127
               
               
                  0005
                  Leases
                  818
                  956
                  1,154
               
               
                  0007
                  Non-Recurring Maintenance
                  45
                  
                  
               
               
                  0008
                  Operating Equipment Maintenance & Repair
                  326
                  370
                  369
               
               
                  0009
                  Other Facilities Operation Support
                  42
                  48
                  48
               
               
                  0011
                  Plant Operation
                  825
                  938
                  935
               
               
                  0012
                  Recurring Maintenance & Repair
                  562
                  638
                  636
               
               
                  0013
                  Textile Care Processing & Management
                  163
                  186
                  185
               
               
                  0014
                  Transportation
                  209
                  237
                  236
               
               
                  0023
                  Prior-Year Recoveries
                  55
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  4,934
                  5,520
                  5,701
               
               
                  0102
                  Engineering & Environmental Management Services
                  52
                  81
                  81
               
               
                  0103
                  Engineering Service
                  18
                  28
                  29
               
               
                  0104
                  Grounds Maintenance & Fire Protection
                  8
                  12
                  12
               
               
                  0105
                  Leases
                  221
                  344
                  346
               
               
                  0106
                  Non-Recurring Maintenance
                  1,987
                  882
                  2,505
               
               
                  0107
                  Operating Equipment Maintenance & Repair
                  19
                  29
                  30
               
               
                  0108
                  Other Facilities Operation Support
                  48
                  75
                  75
               
               
                  0109
                  Plant Operation
                  23
                  36
                  36
               
               
                  0110
                  Recurring Maintenance & Repair
                  40
                  62
                  62
               
               
                  0111
                  Textile Care Processing & Management
                  31
                  49
                  49
               
               
                  0122
                  Transportation
                  5
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total capital investment
                  2,452
                  1,606
                  3,233
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  7,386
                  7,126
                  8,934
               
               
                  0801
                  Medical Facilities (Reimbursable)
                  18
                  25
                  25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  7,404
                  7,151
                  8,959
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,332
                  687
                  353
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  1,301
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0160]
                  140
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  55
                  
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  1,527
                  687
                  358
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  150
                  150
                  1,500
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  6,433
                  6,735
                  7,134
               
               
                  1172
                  Advance appropriations transferred to other accounts [036â0169]
                  â40
                  â93
                  â50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  6,393
                  6,642
                  7,084
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  24
                  25
                  25
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  25
                  25
                  25
               
               
                  1900
                  Budget authority (total)
                  6,568
                  6,817
                  8,609
               
               
                  1930
                  Total budgetary resources available
                  8,095
                  7,504
                  8,967
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â4
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  687
                  353
                  8
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  4,429
                  4,879
                  5,332
               
               
                  3010
                  New obligations, unexpired accounts
                  7,404
                  7,151
                  8,959
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  219
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â6,863
                  â6,698
                  â7,941
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â55
                  
                  â5
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â255
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4,879
                  5,332
                  6,345
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  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
                  4,429
                  4,878
                  5,331
               
               
                  3200
                  Obligated balance, end of year
                  4,878
                  5,331
                  6,344
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  6,568
                  6,817
                  8,609
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  4,105
                  5,178
                  5,626
               
               
                  4011
                  Outlays from discretionary balances
                  2,741
                  1,485
                  2,315
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  6,846
                  6,663
                  7,941
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â44
                  â11
                  â15
               
               
                  4033
                  Non-Federal sources
                  â48
                  â14
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â92
                  â25
                  â25
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  68
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  67
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  6,543
                  6,792
                  8,584
               
               
                  4080
                  Outlays, net (discretionary)
                  6,754
                  6,638
                  7,916
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  17
                  35
                  
               
               
                  4180
                  Budget authority, net (total)
                  6,543
                  6,792
                  8,584
               
               
                  4190
                  Outlays, net (total)
                  6,771
                  6,673
                  7,916
               
               
                  
                     
                  
               
            
         
      
      
         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: the 2023 advance appropriation
            request of $7.1 billion, together with an annual appropriation request of $1.5 billion; and the 2024 advance appropriation
            request of $8.8 billion.
         
         The 2024 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,357
                  1,455
                  1,690
               
               
                  11.3
                  Other than full-time permanent
                  29
                  31
                  36
               
               
                  11.5
                  Other personnel compensation
                  157
                  169
                  196
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,543
                  1,655
                  1,922
               
               
                  12.1
                  Civilian personnel benefits
                  589
                  630
                  739
               
               
                  13.0
                  Benefits for former personnel
                  1
                  3
                  3
               
               
                  21.0
                  Travel & Transportation of Persons
                  46
                  48
                  50
               
               
                  22.0
                  Transportation of things
                  18
                  19
                  20
               
               
                  23.2
                  Rent, Communications & Utilities
                  1,377
                  1,828
                  1,796
               
               
                  25.2
                  Other Contractual Services
                  901
                  773
                  583
               
               
                  26.0
                  Supplies & Materials
                  400
                  562
                  585
               
               
                  31.0
                  Equipment
                  148
                  134
                  160
               
               
                  32.0
                  Lands & Structures
                  2,306
                  1,472
                  3,073
               
               
                  42.0
                  Insurance claims and indemnities
                  2
                  2
                  3
               
               
                  44.0
                  Prior Year Recoveries
                  55
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  7,386
                  7,126
                  8,934
               
               
                  99.0
                  Reimbursable obligations
                  18
                  25
                  25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  7,404
                  7,151
                  8,959
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0162â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  25,530
                  25,396
                  28,354
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  273
                  273
                  273
               
               
                  
                     
                  
               
            
         
      
         Veterans Medical Care and Health FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0173â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical Services
                  
                  3,208
                  726
               
               
                  0002
                  Medical Support and Compliance
                  
                  634
                  345
               
               
                  0003
                  Medical Facilities
                  
                  408
                  392
               
               
                  0004
                  Community Care
                  
                  1,901
                  2,099
               
               
                  0005
                  Research
                  7
                  2
                  
               
               
                  0006
                  Office of Information Technology
                  
                  513
                  529
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  7
                  6,666
                  4,091
               
               
                  0101
                  Medical Services
                  
                  1,746
                  
               
               
                  0103
                  Medical Facilities
                  
                  1,773
                  
               
               
                  0106
                  Office of Information Technology
                  
                  98
                  101
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Direct program activities, subtotal
                  
                  3,617
                  101
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  7
                  10,283
                  4,192
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  14,475
                  4,192
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  14,482
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  14,482
                  14,475
                  4,192
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  14,475
                  4,192
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  3
                  4,613
               
               
                  3010
                  New obligations, unexpired accounts
                  7
                  10,283
                  4,192
               
               
                  3020
                  Outlays (gross)
                  â4
                  â5,673
                  â7,026
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  3
                  4,613
                  1,779
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  3
                  4,613
               
               
                  3200
                  Obligated balance, end of year
                  3
                  4,613
                  1,779
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  14,482
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  4
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  5,673
                  7,026
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  4
                  5,673
                  7,026
               
               
                  4180
                  Budget authority, net (total)
                  14,482
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  4
                  5,673
                  7,026
               
               
                  
                     
                  
               
            
         
      
      
         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 execution and in response to workload demand requirements.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0173â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  2
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  2
                  1
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  543
                  139
               
               
                  25.2
                  Other Contractual Services
                  3
                  5,300
                  3,952
               
               
                  26.0
                  Supplies and materials
                  1
                  400
                  
               
               
                  31.0
                  Equipment
                  1
                  1,844
                  101
               
               
                  32.0
                  Land and structures
                  
                  1,773
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  422
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  7
                  10,283
                  4,192
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0173â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  40
                  8
                  
               
               
                  
                     
                  
               
            
         
      
         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, $916,000,000, plus reimbursements, shall remain available until September 30, 2024: 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.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0161â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Bio-medical laboratory science research
                  348
                  322
                  355
               
               
                  0002
                  Rehabilitation research
                  114
                  104
                  116
               
               
                  0003
                  Health services research
                  135
                  125
                  138
               
               
                  0004
                  Clinical science research
                  297
                  274
                  303
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  894
                  825
                  912
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  894
                  825
                  912
               
               
                  0801
                  Medical and Prosthetic Research (Reimbursable)
                  40
                  61
                  61
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  934
                  886
                  973
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  159
                  115
                  123
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  52
                  52
                  90
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  211
                  167
                  213
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  815
                  815
                  916
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â20
                  â20
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  795
                  795
                  916
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  45
                  47
                  61
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  43
                  47
                  61
               
               
                  1900
                  Budget authority (total)
                  838
                  842
                  977
               
               
                  1930
                  Total budgetary resources available
                  1,049
                  1,009
                  1,190
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  115
                  123
                  217
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  343
                  400
                  301
               
               
                  3010
                  New obligations, unexpired accounts
                  934
                  886
                  973
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  3
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â814
                  â933
                  â892
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â52
                  â52
                  â90
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  400
                  301
                  292
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  341
                  400
                  301
               
               
                  3200
                  Obligated balance, end of year
                  400
                  301
                  292
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  838
                  842
                  977
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  429
                  598
                  693
               
               
                  4011
                  Outlays from discretionary balances
                  385
                  335
                  199
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  814
                  933
                  892
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â25
                  â47
                  â45
               
               
                  4033
                  Non-Federal sources
                  â22
                  
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â47
                  â47
                  â61
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  795
                  795
                  916
               
               
                  4080
                  Outlays, net (discretionary)
                  767
                  886
                  831
               
               
                  4180
                  Budget authority, net (total)
                  795
                  795
                  916
               
               
                  4190
                  Outlays, net (total)
                  767
                  886
                  831
               
               
                  
                     
                  
               
            
         
      
      
         For 2023, the total budgetary resources of over $2.3 billion is comprised of $916 million in direct appropriations, $778.6
            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 4,523 full time equivalents through direct appropriations and reimbursable resources. These combined resources will
            support approximately 2,697 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 2023 request builds upon the historic investment from the 2022 request to continue to increase funding
            to advance the Department's research missions in military toxic exposures, traumatic brain injury, cancer and precision oncology,
            and mental health. This request supports our six-cross cutting clinical priorities: suicide prevention; pain management and
            opioid use; traumatic brain injury (TBI), posttraumatic stress disorder (PTSD); Gulf War illness and military toxic exposures;
            and cancer, with a focus on precision oncology.
         
         SUMMARY OF PROGRAM RESOURCES [in millions of dollars]
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 Actual
                      2022 Est.
                     2023 Est.
                  
                  
                     
                        
                     
                  
                  
                     Medical and Prosthetic Research Appropriation1
                      795
                      882 
                      916
                  
                  
                      American Rescue Plan Act (P.L. 117â2, Section 8002) (Mandatory)2 
                     9
                     30
                     0
                  
                  
                     Medical Care Support3
                     668
                     750
                      779
                  
                  
                      Other Federal and Non-Federal Resources
                      532
                     540
                      540
                  
                  
                     Reimbursements
                     81 
                      61
                      61
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                      Total Program Resources
                     2,085
                      2,263 
                      2,296
                  
                  
                     
                        
                     
                  
               
            
         1  The appropriation amounts for 2021 are net of a rescission of $20 million from P.L. 116â260 and align with Congressional
         scoring. (Public Law Section 117â2, Section 8002).  2 In 2022, VA plans to reallocate $30 million of the funding provided in Section 8002 of the American Rescue Plan Act for Research,
         which will be executed out of the Veterans Medical Care and Health Fund. Final 2022 funding allocations among categories may
         change in response to workload demand requirements throughout 2022.3 Medical Care Support includes funding from the Medical Services, Medical Support and Compliance, and Medical Facilities appropriations
         to support Research.   
         
            
               
                  
                     
                        
                     
                  
                  
                      FTE (includes Direct and Reimbursable)
                      2021 actual
                     2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     
                     4,175
                     4,292
                     4,523
                  
                  
                     
                        
                     
                  
               
            
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0161â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  340
                  314
                  347
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  340
                  314
                  347
               
               
                  12.1
                  Civilian personnel benefits
                  135
                  125
                  139
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  10
                  9
                  10
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  324
                  298
                  333
               
               
                  26.0
                  Supplies and materials
                  56
                  52
                  54
               
               
                  31.0
                  Equipment
                  28
                  26
                  28
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  894
                  825
                  912
               
               
                  99.0
                  Reimbursable obligations
                  40
                  61
                  61
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  934
                  886
                  973
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0161â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  3,997
                  4,146
                  4,410
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  138
                  138
                  113
               
               
                  
                     
                  
               
            
         
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Joint DOD-VA Medical Facility Demonstration Fund (Direct)
                  489
                  532
                  514
               
               
                  0801
                  Joint DOD-VA Medical Facility Demonstration Fund (Reimbursable)
                  12
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  501
                  545
                  527
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  7
                  
                  2
               
               
                  1011
                  Unobligated balance transfer from other acct [036â0160]
                  10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  17
                  
                  2
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1121
                  Appropriations transferred from other acct [036â0167]
                  8
                  8
                  8
               
               
                  1121
                  Appropriations transferred from other acct [097â0130]
                  137
                  137
                  168
               
               
                  1121
                  Appropriations transferred from other acct [036â5287]
                  13
                  17
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  158
                  162
                  192
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  216
                  204
                  190
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0140]
                  28
                  44
                  51
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0152]
                  30
                  31
                  30
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0162]
                  40
                  93
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1180
                  Advanced appropriation, discretionary  (total)
                  314
                  372
                  321
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  12
                  13
                  13
               
               
                  1900
                  Budget authority (total)
                  484
                  547
                  526
               
               
                  1930
                  Total budgetary resources available
                  501
                  547
                  528
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  2
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  56
                  65
                  59
               
               
                  3010
                  New obligations, unexpired accounts
                  501
                  545
                  527
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  31
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â505
                  â551
                  â526
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  65
                  59
                  60
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  56
                  65
                  59
               
               
                  3200
                  Obligated balance, end of year
                  65
                  59
                  60
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  484
                  547
                  526
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  425
                  493
                  474
               
               
                  4011
                  Outlays from discretionary balances
                  80
                  58
                  52
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  505
                  551
                  526
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â13
                  â12
                  â12
               
               
                  4033
                  Non-Federal sources
                  â6
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â19
                  â13
                  â13
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  472
                  534
                  513
               
               
                  4080
                  Outlays, net (discretionary)
                  486
                  538
                  513
               
               
                  4180
                  Budget authority, net (total)
                  472
                  534
                  513
               
               
                  4190
                  Outlays, net (total)
                  486
                  538
                  513
               
               
                  
                     
                  
               
            
         
      
      
         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 2023, 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  170
                  175
                  184
               
               
                  11.3
                  Other than full-time permanent
                  4
                  4
                  4
               
               
                  11.5
                  Other personnel compensation
                  20
                  21
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  194
                  200
                  210
               
               
                  12.1
                  Civilian personnel benefits
                  73
                  76
                  79
               
               
                  21.0
                  Travel and transportation of persons
                  3
                  3
                  3
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  8
                  9
                  9
               
               
                  25.1
                  Advisory and assistance services
                  119
                  148
                  103
               
               
                  26.0
                  Supplies and materials
                  71
                  74
                  77
               
               
                  31.0
                  Equipment
                  10
                  10
                  11
               
               
                  32.0
                  Land and structures
                  10
                  11
                  21
               
               
                  41.0
                  Grants, subsidies, and contributions
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  489
                  532
                  514
               
               
                  99.0
                  Reimbursable obligations
                  12
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  501
                  545
                  527
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0169â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  2,275
                  2,275
                  2,324
               
               
                  
                     
                  
               
            
         
      
         Medical Care Collections FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â5287â0â2â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Refunds
                  244
                  56
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 44.0)
                  244
                  56
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  56
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1101
                  Appropriation (special or trust)
                  3,091
                  3,922
                  3,910
               
               
                  1120
                  Appropriations transferred to other accts [036â0160]
                  â2,514
                  â3,192
                  â3,103
               
               
                  1120
                  Appropriations transferred to other accts [036â0169]
                  â13
                  â17
                  â16
               
               
                  1120
                  Appropriations transferred to other acct [036â0140]
                  â564
                  â713
                  â791
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  300
                  
                  
               
               
                  1900
                  Budget authority (total)
                  300
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  300
                  56
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  56
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  244
                  56
                  
               
               
                  3020
                  Outlays (gross)
                  â244
                  â56
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  300
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  244
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  56
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  244
                  56
                  
               
               
                  4180
                  Budget authority, net (total)
                  300
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  244
                  56
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 2023, VA anticipates
            collecting $3.9 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 estimated $300 million would
            be executed from the MCCF account and used to reimburse veterans who paid a copayment or other cost sharing during the specified
            period. VA obligated $244 million for this purpose in 2021.
         
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Reimbursable operating expenses
                  375
                  252
                  260
               
               
                  0810
                  Reimbursable capital investment: Sales program: Purchase of equipment and leasehold
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  378
                  254
                  262
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  378
                  254
                  262
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  112
                  108
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  
                  114
                  108
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1221
                  Appropriations transferred from other acct [036â0160]
                  140
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  349
                  248
                  248
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  350
                  248
                  248
               
               
                  1900
                  Budget authority (total)
                  490
                  248
                  248
               
               
                  1930
                  Total budgetary resources available
                  490
                  362
                  356
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  112
                  108
                  94
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  17
                  47
                  24
               
               
                  3010
                  New obligations, unexpired accounts
                  378
                  254
                  262
               
               
                  3020
                  Outlays (gross)
                  â348
                  â275
                  â261
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  47
                  24
                  25
               
               
                  
                  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
                  16
                  45
                  22
               
               
                  3200
                  Obligated balance, end of year
                  45
                  22
                  23
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  490
                  248
                  248
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  331
                  243
                  243
               
               
                  4101
                  Outlays from mandatory balances
                  17
                  32
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  348
                  275
                  261
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â349
                  â248
                  â248
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  140
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â1
                  27
                  13
               
               
                  4180
                  Budget authority, net (total)
                  140
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â1
                  27
                  13
               
               
                  
                     
                  
               
            
         
      
      
         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 2023, operations will
            be financed from current revenues.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Reimbursable obligations: Personnel compensation: Full-time permanent
                  84
                  57
                  58
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  84
                  57
                  58
               
               
                  12.1
                  Civilian personnel benefits
                  45
                  30
                  31
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  22.0
                  Transportation of things
                  3
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  17
                  11
                  12
               
               
                  26.0
                  Supplies and materials
                  225
                  151
                  156
               
               
                  31.0
                  Equipment
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  378
                  254
                  262
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  378
                  254
                  262
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4014â0â3â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  2,267
                  2,250
                  2,318
               
               
                  
                     
                  
               
            
         
      
         Veterans Choice FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0172â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Veterans Choice Fund - Administrative
                  2
                  
                  
               
               
                  0002
                  Veterans Choice Fund - Program
                  23
                  
                  
               
               
                  0006
                  MCC (0140) Expenditure Transfers
                  
                  15
                  266
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  25
                  15
                  266
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  25
                  15
                  266
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  â248
                  281
                  266
               
               
                  1020
                  Adjustment of unobligated bal brought forward, Oct 1
                  398
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  21
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  135
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  306
                  281
                  266
               
               
                  1930
                  Total budgetary resources available
                  306
                  281
                  266
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  281
                  266
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  453
                  
                  
               
               
                  3001
                  Adjustments to unpaid obligations, brought forward, Oct 1
                  â398
                  
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  25
                  15
                  266
               
               
                  3020
                  Outlays (gross)
                  â59
                  â15
                  â118
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â21
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  148
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  55
                  
                  
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  148
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  59
                  15
                  118
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â135
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  135
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â76
                  15
                  118
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â76
                  15
                  118
               
               
                  
                     
                  
               
            
         
      
      
         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 2020 start of year unobligated balances in the Veterans Choice Fund account
            to the Medical Community Care account.
         
         
         
      
         Emergency Department of Veterans Affairs Employee Leave FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0131â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Employee reimbursement
                  18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 44.0)
                  18
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  62
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [P.L. 117â2, Section 8008]
                  80
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  80
                  62
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  
                  â62
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  62
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  18
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â18
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  80
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  18
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  80
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  18
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  1
                  3
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  General Post Fund, National Homes, Deposits
                  20
                  20
                  20
               
               
                  1140
                  General Post Fund, National Homes, Interest on Investments
                  1
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  21
                  23
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  21
                  23
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  21
                  24
                  26
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  General Post Fund, National Homes
                  â20
                  â21
                  â21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1
                  3
                  5
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8180â0â7â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Religious, recreational, and entertainment activities
                  14
                  15
                  16
               
               
                  0003
                  Therapeutic residence maintenance
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  15
                  16
                  17
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  121
                  127
                  134
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  122
                  129
                  135
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  20
                  21
                  21
               
               
                  1930
                  Total budgetary resources available
                  142
                  150
                  156
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  127
                  134
                  139
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  3
                  3
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  15
                  16
                  17
               
               
                  3020
                  Outlays (gross)
                  â14
                  â16
                  â17
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  â2
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  3
                  1
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  3
                  3
                  1
               
               
                  3200
                  Obligated balance, end of year
                  3
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  20
                  21
                  21
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  16
                  17
               
               
                  4101
                  Outlays from mandatory balances
                  14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  14
                  16
                  17
               
               
                  4180
                  Budget authority, net (total)
                  20
                  21
                  21
               
               
                  4190
                  Outlays, net (total)
                  14
                  16
                  17
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  112
                  90
                  90
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  90
                  90
                  90
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  3
                  5
                  4
               
               
                  26.0
                  Supplies and materials
                  9
                  9
                  11
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  15
                  16
                  17
               
               
                  
                     
                  
               
            
         
      
         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, $146,778,136,000, which shall become available on October
            1, 2023, to remain available until expended: Provided, That not to exceed $21,423,000 of the amount made available for fiscal year 2024 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.
            
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0102â0â1â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Veterans
                  101,806
                  116,246
                  128,751
               
               
                  0102
                  Survivors
                  7,987
                  9,881
                  8,939
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Compensation sub-total
                  109,793
                  126,127
                  137,690
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0200
                  Other compensation expenses
                  109,793
                  126,127
                  137,690
               
               
                  0201
                  Chapter 18
                  22
                  23
                  24
               
               
                  0202
                  Clothing allowance
                  118
                  129
                  140
               
               
                  0203
                  Misc assistance (EAJ, SAFD)
                  43
                  48
                  53
               
               
                  0204
                  Medical exam pilot program
                  2,226
                  3,051
                  3,505
               
               
                  0205
                  OBRA payment to VBA and IT
                  3
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Total other compensation expenses
                  2,412
                  3,259
                  3,730
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0293
                  Total compensation
                  112,205
                  129,386
                  141,420
               
               
                  0302
                  Veterans
                  2,607
                  2,509
                  2,302
               
               
                  0303
                  Survivors
                  1,466
                  1,310
                  1,235
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0391
                  Pensions sub total
                  4,073
                  3,819
                  3,537
               
               
                  0401
                  Reimbursements to GOE, IT and VHA
                  12
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0492
                  Total pensions
                  4,085
                  3,832
                  3,550
               
               
                  0502
                  Burial allowance
                  18
                  43
                  60
               
               
                  0503
                  Burial plots
                  43
                  45
                  49
               
               
                  0504
                  Service-connected deaths
                  90
                  140
                  149
               
               
                  0505
                  Burial flags
                  23
                  23
                  24
               
               
                  0506
                  Headstones and markers
                  86
                  92
                  93
               
               
                  0508
                  Graveliners
                  5
                  3
                  3
               
               
                  0509
                  Pre-Place Crypts
                  41
                  31
                  34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0591
                  Total burial program
                  306
                  377
                  412
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  116,596
                  133,595
                  145,382
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  645
                  8,798
                  5,431
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  24
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  368
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  1,037
                  8,798
                  5,431
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  6,110
                  
                  
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  118,247
                  130,228
                  152,017
               
               
                  1900
                  Budget authority (total)
                  124,357
                  130,228
                  152,017
               
               
                  1930
                  Total budgetary resources available
                  125,394
                  139,026
                  157,448
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8,798
                  5,431
                  12,066
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  9,299
                  9,362
                  365
               
               
                  3010
                  New obligations, unexpired accounts
                  116,596
                  133,595
                  145,382
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  86
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â116,595
                  â142,592
                  â144,047
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â24
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  9,362
                  365
                  1,700
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  9,299
                  9,362
                  365
               
               
                  3200
                  Obligated balance, end of year
                  9,362
                  365
                  1,700
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  124,357
                  130,228
                  152,017
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  107,494
                  124,432
                  138,251
               
               
                  4101
                  Outlays from mandatory balances
                  9,101
                  18,160
                  5,796
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  116,595
                  142,592
                  144,047
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â368
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  368
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  124,357
                  130,228
                  152,017
               
               
                  4170
                  Outlays, net (mandatory)
                  116,227
                  142,592
                  144,047
               
               
                  4180
                  Budget authority, net (total)
                  124,357
                  130,228
                  152,017
               
               
                  4190
                  Outlays, net (total)
                  116,227
                  142,592
                  144,047
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOAD
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Compensation Completed Claims:
                     
                     
                     
                  
                  
                     Rating
                     1,399,049
                     1,694,569
                     1,811,609
                  
                  
                     Not-Rating Claims
                     2,678,778
                     2,784,652
                     2,834,814
                  
                  
                     Pension Completed Claims:
                     
                     
                     
                  
                  
                     Rating
                     123,881
                     119,098
                     123,479
                  
                  
                     Non-Rating Claims
                     346,132
                     271,948
                     298,230
                  
                  
                     
                        
                     
                  
               
            
         
         For 2024, the Budget requests $146,778,136,000 in advance appropriation 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, 2023, is expected to be 4.3 percent.
         
         AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS
         
            
               
                  
                     
                        
                     
                  
                  
                     
                      2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Veterans:
                     
                     
                     
                  
                  
                     Cases
                     5,150,221
                     5,324,457
                     5,538,958
                  
                  
                     Average payment per case, per year
                     $19,784
                     $21,832
                     $23,245
                  
                  
                     Total obligations (in millions)
                     $101,892
                     $116,246
                     $128,751
                  
                  
                     Survivors:
                     
                     
                     
                  
                  
                     Cases
                     453,342
                     467,244
                     482,949
                  
                  
                     Average payment per case, per year
                     $17,619
                     $21,147
                     $18,510
                  
                  
                     Total obligations (in millions)
                     $7,987
                     $9,881
                     $8,939
                  
                  
                     Chapter 18:
                     
                     
                     
                  
                  
                     Children
                     1,118
                     1,108
                     1,098
                  
                  
                     Average payment per case, per year
                     $19,505
                     $20,656
                     $21,544
                  
                  
                     Total obligations (in millions)
                     $22
                     $23
                     $24
                  
                  
                     Clothing allowance:
                     
                     
                     
                  
                  
                     Number of veterans
                     141,010
                     145,504
                     151,258
                  
                  
                     Average payment per case, per year
                     $840
                     $890
                     $928
                  
                  
                     Total obligations (in millions)
                     $118
                     $129
                     $140
                  
                  
                     Special Allowance for Dependents:
                     
                     
                     
                  
                  
                     Cases
                     16
                     15
                     14
                  
                  
                     Average benefit
                     $2,760
                     $2,923
                     $3,049
                  
                  
                     Total obligations (in millions)
                     $0
                     $0
                     $0
                  
                  
                     Equal Access to Justice Act:
                     
                     
                     
                  
                  
                     Cases
                     7,245
                     7,626
                     8,007
                  
                  
                     Average benefit
                     $5,941
                     $6,291
                     $6.562
                  
                  
                     Total obligations (in millions)
                     $43
                     $48
                     $53
                  
                  
                     REPS:
                     
                     
                     
                  
                  
                     Cases
                     1
                     1
                     1
                  
                  
                     Average benefit
                     $14,232
                     $18,734
                     $19,540
                  
                  
                     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, 2023, is expected to be 4.3 percent.
         
         AVERAGE NUMBER OF PENSION CASES AND PAYMENTS
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Veterans:
                     
                     
                     
                  
                  
                     Cases
                     204,562
                     184,320
                     162,377
                  
                  
                     Average payment per case, per year
                     $12,745
                     $13,610
                     $14,173
                  
                  
                     Total obligations (in millions)
                     $2,607
                     $2,509
                     $2,301
                  
                  
                     Survivors:
                     
                     
                     
                  
                  
                     Cases
                     146,680
                     125,983
                     114,250
                  
                  
                     Average payment per case, per year
                     $9,994
                     $10,401
                     $10,805
                  
                  
                     Total obligations (in millions)
                     $1,466
                     $1,310
                     $1,235
                  
                  
                     
                        
                     
                  
               
            
         
          Burial benefits in 2022 provide for: (a) the payment of an allowance of $828 toward burial and funeral expenses; (b) the
            payment of $828 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
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Burial allowance
                     43,888
                     30,097
                     30,503
                  
                  
                     Burial allowances for deaths in Dept. facility
                     1,146
                     15,833
                     16,046
                  
                  
                     Burial plot
                     53,697
                     54,766
                     55,503
                  
                  
                     Service-connected deaths
                     49,390
                     52,125
                     53,974
                  
                  
                     Burial flags
                     473,490
                     450,848
                     450,848
                  
                  
                     Headstones and markers
                     350,032
                     332,501
                     337,312
                  
                  
                     Graveliners
                     9,128
                     8,671
                     8,796
                  
                  
                     Preplaced crypts
                     64,955
                     61,702
                     69,062
                  
                  
                     Caskets and Urns
                     287
                     273
                     277
                  
                  
                     Urns and Plaques
                     0
                     0
                     1,247
                  
                  
                     
                        
                     
                  
               
            
         
      
         Compensation and Pensions
         (Legislative proposal, subject to PAYGO)
         
         Modernizing VA's Records Management Program: This proposal would amend Title 38, United States Code, by creating a new section
            5707 to codify the Veterans Benefits Administration's procedures with respect to imaged source paper files, input records,
            reports, or other documents under the Records Control Schedule required by Title 44, United States Code.  In 2023, there is
            no cost associated with this proposal.
         
      
         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, $8,452,500,000, which shall become available
            on October 1, 2023, 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.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â0â1â702
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Sons and daughters
                  915
                  990
                  1,106
               
               
                  0102
                  Spouses
                  204
                  222
                  249
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total education and training
                  1,119
                  1,212
                  1,355
               
               
                  0201
                  Vocational rehabilitation training
                  828
                  946
                  996
               
               
                  0202
                  Subsistence allowance
                  591
                  718
                  722
               
               
                  0203
                  Automobiles and adaptive equipment
                  106
                  110
                  114
               
               
                  0204
                  Housing Grants
                  132
                  170
                  173
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Total special assistance to disabled veterans
                  1,657
                  1,944
                  2,005
               
               
                  0301
                  Work study
                  29
                  30
                  33
               
               
                  0302
                  Payments to States
                  24
                  26
                  27
               
               
                  0303
                  All-volunteer assistance:  Basic benefits and all other
                  9,292
                  8,471
                  8,923
               
               
                  0305
                  Tuition Assistance
                  3
                  2
                  2
               
               
                  0306
                  Licensing and Certification
                  2
                  3
                  3
               
               
                  0307
                  Veterans Rapid Retraining Assistance Program
                  32
                  319
                  35
               
               
                  0308
                  Reporting Fees
                  14
                  14
                  14
               
               
                  0310
                  Contract Counseling
                  2
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0391
                  Total All-volunteer assistance and other
                  9,398
                  8,871
                  9,043
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  12,174
                  12,027
                  12,403
               
               
                  0802
                  Veterans and servicepersons supplementary benefits
                  5
                  5
                  4
               
               
                  0803
                  Chapter 1606 reservists benefits
                  72
                  71
                  72
               
               
                  0804
                  Chapter 1606 reservists supplementary benefits
                  26
                  25
                  26
               
               
                  0807
                  Chapter 33 DoD Reimbursements
                  52
                  52
                  52
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  155
                  153
                  154
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  12,329
                  12,180
                  12,557
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4,467
                  5,394
                  8,314
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  128
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  4,603
                  5,394
                  8,314
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  386
                  
                  
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  12,579
                  14,947
                  8,907
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  155
                  153
                  154
               
               
                  1900
                  Budget authority (total)
                  13,120
                  15,100
                  9,061
               
               
                  1930
                  Total budgetary resources available
                  17,723
                  20,494
                  17,375
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5,394
                  8,314
                  4,818
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  766
                  738
                  138
               
               
                  3010
                  New obligations, unexpired accounts
                  12,329
                  12,180
                  12,557
               
               
                  3020
                  Outlays (gross)
                  â12,349
                  â12,780
                  â12,456
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  738
                  138
                  239
               
               
                  
                  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
                  765
                  737
                  137
               
               
                  3200
                  Obligated balance, end of year
                  737
                  137
                  238
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  13,120
                  15,100
                  9,061
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7,115
                  6,647
                  4,004
               
               
                  4101
                  Outlays from mandatory balances
                  5,234
                  6,133
                  8,452
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  12,349
                  12,780
                  12,456
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â155
                  â153
                  â154
               
               
                  4123
                  Non-Federal sources
                  â128
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â283
                  â153
                  â154
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  128
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  12,965
                  14,947
                  8,907
               
               
                  4170
                  Outlays, net (mandatory)
                  12,066
                  12,627
                  12,302
               
               
                  4180
                  Budget authority, net (total)
                  12,965
                  14,947
                  8,907
               
               
                  4190
                  Outlays, net (total)
                  12,066
                  12,627
                  12,302
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  12,965
                  14,947
                  8,907
               
               
                  
                  Outlays
                  12,066
                  12,627
                  12,302
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  2
               
               
                  
                  Outlays
                  
                  
                  2
               
               
                  Total:
               
               
                  
                  Budget Authority
                  12,965
                  14,947
                  8,909
               
               
                  
                  Outlays
                  12,066
                  12,627
                  12,304
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOADâVeteran Readiness and Employment
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Evaluation and planning
                     71,951
                     72,692
                     73,455
                  
                  
                     Rehabilitation services
                     110,659
                     111,799
                     112,973
                  
                  
                     Employment services status
                     29,440
                     29,743
                     30,056
                  
                  
                     Vocational/educational counseling
                     2,923
                     3,069
                     3,223
                  
                  
                     
                        
                     
                  
               
            
         
         WORKLOADâEducation
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Original claims
                     317,891
                     302,701 
                     292,143
                  
                  
                     Adjustments/supplemental claims
                     3,129,136
                     3,060,564
                     2,970,470
                  
                  
                     
                        
                     
                  
               
            
         
         For 2024, the Budget requests $8,452,500,000 in advance appropriation 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.  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, and reservists 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. 
         
         Veteran Rapid Retraining Assistance Program (VRRAP).âP.L. 117â2 established the VRRAP program and appropriated $386 million for benefits payments. P.L. 117â16 made further improvements
            to the program.  VRRAP provides an eligible veteran with up to 12 months of tuition and fees and a monthly housing allowance
            based on Post-9/11 GI Bill rates, to be used towards training in a covered program of education that leads to a high-demand
            job.  Covered programs include associate degrees, non-college degrees, and certificate programs.  The Department of Labor
            determines what is considered a high-demand job for VRRAP.  To be eligible for this program, individuals must be:
         
          - At least 22 years of age and less than 67 years of age,
         - Unemployed due to COVID-19 pandemic,
         -Not eligible for GI Bill or VR&E benefits,
         -Not enrolled in a Federal or State jobs program,
         -Not receiving VA disability compensation because a veteran is unable to work, and
         -Not receiving unemployment compensation, including enhanced benefits under the CARES Act.
         The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.
         CASELOAD AND AVERAGE COST DATA
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Chapter 33:
                     
                     
                     
                  
                  
                     Number of trainees
                     610,009
                     562,246
                     564,972
                  
                  
                     Average cost per trainee
                     $14,985
                     $14,772
                     $15,532
                  
                  
                     Total cost (in millions)
                     $9,141
                     $8,305
                     $8,775
                  
                  
                      Chapter 35 Sons and Daughters:
                     
                     
                     
                  
                  
                      Number of trainees
                     131,941
                     140,795
                     150,271
                  
                  
                      Average cost per trainee (in dollars)
                     $6,933
                     $7,032
                     $7,354
                  
                  
                      Total cost (in millions)
                     $915
                     $990
                     $1,105
                  
                  
                      Chapter 35 Wives and Widow(ers):
                     
                     
                     
                  
                  
                      Number of trainees
                     35,626
                     38,265
                     41,122
                  
                  
                      Average cost per trainee (in dollars)
                     $5,719
                     $5,800
                     $6,067
                  
                  
                      Total cost (in millions)
                     $204
                     $222
                     $249
                  
                  
                     Chapter 30:
                     
                     
                     
                  
                  
                     Number of trainees
                     21,356
                     21,001
                     19,542
                  
                  
                     Average cost per trainee
                     $7,939
                     $7,952
                     $8,151
                  
                  
                     Total cost (in millions)
                     $170
                     $167
                     $159
                  
                  
                     Chapter 1606:
                     
                     
                     
                  
                  
                     Number of trainees
                     37,071
                     35,618
                     34,210
                  
                  
                     Average cost per trainee
                     $2,620
                     $2,665
                     $2,812
                  
                  
                     Total cost (in millions)
                     $97
                     $95
                     $96
                  
                  
                     
                        
                     
                  
               
            
         
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     
                        
                     
                  
                  
                      Veteran Employment Through Technology Education Courses (VET TEC): 
                     
                     
                     
                  
                  
                     Number of trainees
                     2,658
                     3,653
                     2,938
                  
                  
                     Average cost per trainee 
                     $14,300
                     $14,801
                     $15,319
                  
                  
                     Total cost (in millions)
                     $38
                     $54
                     $45
                  
                  
                      Veteran Rapid Retraining Assistance Program (VRRAP)
                     
                     
                     
                  
                  
                     Number of trainees
                     2,079
                     10,131
                     6,661
                  
                  
                     Average cost per trainee
                     $15,417
                     $31,444
                     $5,308
                  
                  
                      Total cost (in millions)
                     $32
                     $319
                     $35
                  
                  
                     
                        
                     
                  
               
            
         
         
         Veteran Readiness and Employment (VR&E, Chapter 31).âVR&E provides 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
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Chapter 31:
                     
                     
                     
                  
                  
                     Rehabilitation, Evaluation, Planning and Service cases
                     33,229
                     33,588
                     36,208
                  
                  
                     Number of trainees
                     91,915
                     99,856
                     101,750
                  
                  
                     Average cost per trainee (in dollars)
                     $15,439
                     $16,663
                     $16,884
                  
                  
                     Total cost (in millions)
                     $1,419
                     $1,664
                     $1,718
                  
                  
                     
                        
                     
                  
               
            
         
         Specially Adapted Housing Grants.âSpecially adapted housing grants are provided to certain severely disabled veterans. In 2022, the maximum grant amount is
            $101,754. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up
            to $20,387.
         
         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 an additional $1 million is authorized
            each fiscal year for such grants.
         
         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 $22,355.72 in 2022 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
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Housing grants:
                     
                     
                     
                  
                  
                     Number of housing grants
                     2,938
                     3,727
                     3,755
                  
                  
                     Average cost per grant
                     $44,997
                     $45,579
                     $45,972
                  
                  
                     Total cost (in millions)
                     $132
                     $170
                     $173
                  
                  
                     
                     
                     
                     
                  
                  
                     Number of housing technology grants
                     4
                     7
                     0
                  
                  
                     Average cost per grant
                     $199,815
                     $200,000
                     $0
                  
                  
                     Total cost (in millions)
                     $0.8
                     $1.4
                     $0
                  
                  
                     Automobiles or other conveyances:
                     
                     
                     
                  
                  
                     Number of conveyances
                     1,239
                     1,239
                     1,239
                  
                  
                     Average benefit
                     $21,029
                     $21,436
                     $21,852
                  
                  
                     Obligations (in millions)
                     $26
                     $27
                     $27
                  
                  
                     Adaptive equipment (including maintenance, repair, and installation for automobiles):
                     
                     
                     
                  
                  
                     Number of items
                     3,535
                     3,535
                     3,535
                  
                  
                     Average benefit
                     $22,668
                     $23,648
                     $24,670
                  
                  
                     Obligations (in millions)
                     $80
                     $84
                     $87
                  
                  
                     
                        
                     
                  
               
            
         
         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.
         
         
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  41.0
                  Direct obligations: Grants, subsidies, and contributions
                  12,174
                  12,027
                  12,403
               
               
                  99.0
                  Reimbursable obligations
                  155
                  153
                  154
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  12,329
                  12,180
                  12,557
               
               
                  
                     
                  
               
            
         
      
         Readjustment Benefits
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0137â4â1â702
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0204
                  Housing Grants
                  
                  
                  1
               
               
                  0205
                  Housing Technology Grants
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Total special assistance to disabled veterans
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  2
               
               
                  1900
                  Budget authority (total)
                  
                  
                  2
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  2
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  2
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  2
               
               
                  
                     
                  
               
            
         
      
      
         Extension of Authority for the Specially Adapted Housing (SAH) Assistive Technology Grant Program: This proposal would extend
            the authority of the Secretary of the Department of Veterans Affairs (VA) to award SAH Assistive Technology (SAHAT) grants
            and administer the program through September 30, 2027. Section 203 of Public Law (P.L.) 111â275 (Veterans Benefits Act of
            2010), codified at 38 U.S.C.  2108, established the SAHAT grant program with a sunset date of September 30, 2016. Congress
            has since extended the sunset date four times. Most recently, Congress extended the program authority, via section 5201 of
            Public Law 116â159, through September 30, 2022.  In 2023, the cost of this proposal is estimated to be $1 million.
         
         Extension of Authority for the Specially Adapted Housing (SAH) Temporary Residence Adaptation (TRA) Grant: This proposal would
            extend the authority of the Secretary of Veterans Affairs (VA) to award SAH TRA grants through September 30, 2032. Section
            101 of the Veterans Housing Opportunity and Benefits Improvement Act of 2006, codified at 38 U.S.C.  2102A, established the
            TRA grant with a sunset date of five years from enactment. Public Law 109â233, section 101, 120 Stat. 397 (2006). Congress
            has since extended the sunset date two times. Most recently, Congress extended the program authority, via section 205 of the
            Honoring Americas Veterans and Caring for Camp Lejeune Families Act of 2012, through December 31, 2022. Public Law 112â154,
            section 205, 126 Stat. 1165 (2012).  In 2023, the cost of this proposal is estimated to be $810 thousand.
         
      
         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, $121,126,000, which
            shall become available on October 1, 2023, to remain available until expended. 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0120â0â1â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0011
                  VMLI Death Claims
                  34
                  40
                  38
               
               
                  0012
                  Payment to Service-Disabled Veterans Insurance
                  103
                  107
                  78
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Total direct expenses
                  137
                  147
                  116
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  137
                  147
                  116
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  3
                  3
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2
                  
                  
               
               
                  
                  Advance appropriations, mandatory:
               
               
                  1270
                  Advance appropriation
                  129
                  137
                  110
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  6
                  7
                  6
               
               
                  1900
                  Budget authority (total)
                  137
                  144
                  116
               
               
                  1930
                  Total budgetary resources available
                  140
                  147
                  116
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  7
                  8
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  137
                  147
                  116
               
               
                  3020
                  Outlays (gross)
                  â136
                  â154
                  â116
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  8
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  7
                  8
                  1
               
               
                  3200
                  Obligated balance, end of year
                  8
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  137
                  144
                  116
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  127
                  144
                  116
               
               
                  4101
                  Outlays from mandatory balances
                  9
                  10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  136
                  154
                  116
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â6
                  â7
                  â6
               
               
                  4180
                  Budget authority, net (total)
                  131
                  137
                  110
               
               
                  4190
                  Outlays, net (total)
                  130
                  147
                  110
               
               
                  
                     
                  
               
            
         
      
      
         WORKLOAD
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Policy service actions
                      565.257
                     572,560
                     743,180
                  
                  
                     Collections
                      206,358
                     201,800
                     169,400
                  
                  
                     Disability claims
                      22,671
                     37,740
                     259,300
                  
                  
                     Insurance awards
                     105,298
                     103,190
                     107,770
                  
                  
                     
                        
                     
                  
               
            
         
         For 2024, the Budget requests $121,126,000 in advance appropriation 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 servicemembers, 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
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of Policies
                     2,479 
                     2,500 
                     2,540 
                  
                  
                     Amount of Insurance (dollars in millions)
                     $353 
                     $373 
                     $382
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0120â0â1â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  42.0
                  Direct obligations: Insurance claims and indemnities
                  135
                  143
                  113
               
               
                  99.0
                  Reimbursable obligations
                  2
                  4
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  137
                  147
                  116
               
               
                  
                     
                  
               
            
         
      
         Filipino Veterans Equity Compensation FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1121â0â1â701
                  2021 actual
                  2022 est.
                  2023 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)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Filipino Veterans Equity Compensation 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, $3,863,000,000: 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,
            2024. 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0010
                  Compensation and pensions
                  2,677
                  2,582
                  3,036
               
               
                  0011
                  Education
                  451
                  267
                  352
               
               
                  0012
                  VRE
                  275
                  334
                  294
               
               
                  0013
                  Insurance
                  2
                  2
                  2
               
               
                  0014
                  Housing
                  25
                  39
                  42
               
               
                  0015
                  Transition and Economic Development
                  111
                  118
                  137
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  3,541
                  3,342
                  3,863
               
               
                  0801
                  Compensation and pensions
                  2,224
                  3,064
                  3,521
               
               
                  0802
                  Education
                  1
                  2
                  
               
               
                  0804
                  Insurance
                  31
                  43
                  45
               
               
                  0805
                  Housing
                  144
                  146
                  171
               
               
                  0806
                  Transition and Economic Development
                  1
                  
                  
               
               
                  0807
                  VRE
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  2,402
                  3,257
                  3,739
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  5,943
                  6,599
                  7,602
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  14
                  282
                  547
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  74
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  88
                  282
                  547
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  3,180
                  3,180
                  3,863
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  338
                  
                  
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â16
                  â16
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  3,502
                  3,164
                  3,863
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  
                  178
                  
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [P.L. 117â2, Section 8001]
                  262
                  
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  2,243
                  3,522
                  3,739
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  217
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  2,460
                  3,522
                  3,739
               
               
                  1900
                  Budget authority (total)
                  6,224
                  6,864
                  7,602
               
               
                  1930
                  Total budgetary resources available
                  6,312
                  7,146
                  8,149
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â87
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  282
                  547
                  547
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,532
                  2,130
                  509
               
               
                  3010
                  New obligations, unexpired accounts
                  5,943
                  6,599
                  7,602
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  58
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,296
                  â8,220
                  â7,727
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â107
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,130
                  509
                  384
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â217
                  â217
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â217
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â217
                  â217
                  â217
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,532
                  1,913
                  292
               
               
                  3200
                  Obligated balance, end of year
                  1,913
                  292
                  167
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  5,962
                  6,864
                  7,602
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  4,107
                  5,881
                  6,868
               
               
                  4011
                  Outlays from discretionary balances
                  1,189
                  2,081
                  856
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  5,296
                  7,962
                  7,724
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â2,259
                  â3,522
                  â3,739
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â2,261
                  â3,522
                  â3,739
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â217
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â199
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  3,502
                  3,342
                  3,863
               
               
                  4080
                  Outlays, net (discretionary)
                  3,035
                  4,440
                  3,985
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  262
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  258
                  3
               
               
                  4180
                  Budget authority, net (total)
                  3,764
                  3,342
                  3,863
               
               
                  4190
                  Outlays, net (total)
                  3,035
                  4,698
                  3,988
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,735
                  1,780
                  1,844
               
               
                  11.5
                  Other personnel compensation
                  657
                  658
                  672
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  2,392
                  2,438
                  2,516
               
               
                  12.1
                  Civilian personnel benefits
                  568
                  436
                  480
               
               
                  13.0
                  Benefits for former personnel
                  1
                  1
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  28
                  5
                  35
               
               
                  22.0
                  Transportation of things
                  2
                  2
                  2
               
               
                  23.1
                  Rent
                  144
                  144
                  154
               
               
                  23.2
                  Rental payments to others
                  21
                  21
                  21
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  17
                  17
                  17
               
               
                  24.0
                  Printing and reproduction
                  3
                  3
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  332
                  242
                  601
               
               
                  26.0
                  Supplies and materials
                  7
                  7
                  7
               
               
                  31.0
                  Equipment
                  25
                  25
                  25
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  3,541
                  3,342
                  3,863
               
               
                  99.0
                  Reimbursable obligations
                  2,402
                  3,257
                  3,739
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  5,943
                  6,599
                  7,602
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0151â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  23,504
                  23,900
                  25,164
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,135
                  1,392
                  1,317
               
               
                  
                     
                  
               
            
         
      
         Service-disabled Veterans Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4012â0â3â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Capital investment
                  25
                  30
                  30
               
               
                  0802
                  Death claims
                  134
                  133
                  135
               
               
                  0803
                  All other
                  29
                  7
                  7
               
               
                  0804
                  Payments to GOE and IT
                  6
                  36
                  31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  194
                  206
                  203
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  50
                  59
                  61
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  203
                  208
                  176
               
               
                  1930
                  Total budgetary resources available
                  253
                  267
                  237
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  59
                  61
                  34
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  32
                  38
                  46
               
               
                  3010
                  New obligations, unexpired accounts
                  194
                  206
                  203
               
               
                  3020
                  Outlays (gross)
                  â188
                  â198
                  â203
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  38
                  46
                  46
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  32
                  38
                  46
               
               
                  3200
                  Obligated balance, end of year
                  38
                  46
                  46
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  203
                  208
                  176
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  100
                  162
                  176
               
               
                  4101
                  Outlays from mandatory balances
                  88
                  36
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  188
                  198
                  203
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â103
                  â107
                  â78
               
               
                  4123
                  Non-Federal sources
                  â100
                  â5
                  â5
               
               
                  4123
                  Non-Federal sources
                  
                  â71
                  â68
               
               
                  4123
                  Non-Federal sources
                  
                  â25
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â203
                  â208
                  â176
               
               
                  4170
                  Outlays, net (mandatory)
                  â15
                  â10
                  27
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â15
                  â10
                  27
               
               
                  
                     
                  
               
            
         
      
      
         The Insurance Act of 1951 established the Service-Disabled Veterans Insurance (S-DVI) program for veterans with service-connected
            disabilities. S-DVI will remain open to new policy issuances through December 31, 2022, for 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
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies (EOY)
                     276,060
                     280,955 
                     270,667 
                  
                  
                     Insurance in force (dollars in millions) (EOY)
                     $2,907 
                     $2,973 
                     $2,862 
                  
                  
                     
                        
                     
                  
               
            
         
         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 $1,576 million by September 30, 2022. 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  33.0
                  Investments and loans
                  24
                  30
                  30
               
               
                  42.0
                  Insurance claims and indemnities
                  170
                  176
                  173
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  194
                  206
                  203
               
               
                  
                     
                  
               
            
         
      
         Veterans Reopened Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4010â0â3â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Death claims
                  10
                  7
                  6
               
               
                  0802
                  Dividends
                  1
                  1
                  
               
               
                  0803
                  All other
                  4
                  3
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  15
                  11
                  8
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  50
                  38
                  29
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  3
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  53
                  40
                  31
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  38
                  29
                  23
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  17
                  13
                  12
               
               
                  3010
                  New obligations, unexpired accounts
                  15
                  11
                  8
               
               
                  3020
                  Outlays (gross)
                  â19
                  â12
                  â11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  13
                  12
                  9
               
               
                  
                  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
                  16
                  12
                  11
               
               
                  3200
                  Obligated balance, end of year
                  12
                  11
                  8
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3
                  2
                  2
               
               
                  4101
                  Outlays from mandatory balances
                  16
                  10
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  19
                  12
                  11
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â2
                  â2
                  â1
               
               
                  4123
                  Non-Federal sources
                  â1
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â3
                  â2
                  â2
               
               
                  4170
                  Outlays, net (mandatory)
                  16
                  10
                  9
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  16
                  10
                  9
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  66
                  49
                  39
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  49
                  39
                  30
               
               
                  
                     
                  
               
            
         
      
      
         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 Veterans' Reopened Insurance 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
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     3,647
                     2,797 
                     2,121 
                  
                  
                     Insurance in force (dollars in millions)
                     $37 
                     $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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  42.0
                  Insurance claims and indemnities
                  14
                  10
                  7
               
               
                  43.0
                  Interest and dividends
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  15
                  11
                  8
               
               
                  
                     
                  
               
            
         
      
         Servicemembers' Group Life Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4009â0â3â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Premium payments
                  213
                  660
                  660
               
               
                  0802
                  Payments to carrier
                  1
                  
                  
               
               
                  0803
                  Payment to GOE
                  2
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  216
                  663
                  663
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,264
                  2,532
                  3,165
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,477
                  1,296
                  1,209
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,484
                  1,296
                  1,209
               
               
                  1930
                  Total budgetary resources available
                  2,748
                  3,828
                  4,374
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2,532
                  3,165
                  3,711
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  216
                  663
                  663
               
               
                  3020
                  Outlays (gross)
                  â216
                  â663
                  â663
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â9
                  â9
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â9
                  â9
                  â9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â2
                  â9
                  â9
               
               
                  3200
                  Obligated balance, end of year
                  â9
                  â9
                  â9
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,484
                  1,296
                  1,209
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  216
                  663
                  663
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â13
                  â33
                  â46
               
               
                  4123
                  Non-Federal sources
                  â1,464
                  â663
                  â663
               
               
                  4124
                  Offsetting governmental collections
                  
                  â600
                  â500
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,477
                  â1,296
                  â1,209
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â7
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â1,261
                  â633
                  â546
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â1,261
                  â633
                  â546
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,262
                  2,523
                  3,165
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  2,523
                  3,165
                  3,711
               
               
                  
                     
                  
               
            
         
      
      
         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 InsuranceProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4379â0â3â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Death Claims
                  
                  
                  7
               
               
                  0805
                  Payment to Insurance account
                  
                  
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  14
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  
                  
                  232
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  232
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  218
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  14
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â14
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  232
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  14
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  
                  
                  â232
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â218
               
               
                  
                     
                  
               
            
         
      
      
         Veterans Affairs Life Insurance (VALI) was established under Public Law 116â315 and is effective starting January 1, 2023,
            replacing the Servicemembers-Disabled Veterans Insurance (S-DVI) program. The program provides guaranteed whole life insurance
            coverage to participants and expands eligibility to all S-DVI Veterans under age 81 without medical underwriting.  Insurance
            coverage ranges from $10,000 to $40,000 and provides financial assurance to beneficiaries.  This program is designed to be
            self-supporting.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4379â0â3â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  33.0
                  Investments and loans
                  
                  
                  11
               
               
                  42.0
                  Insurance claims and indemnities
                  
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  14
               
               
                  
                     
                  
               
            
         
      
         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 2023, 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, $282,361,131.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â0â1â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  
                  
                  3
               
               
                  0702
                  Loan guarantee subsidy
                  
                  
                  246
               
               
                  0704
                  Subsidy for modifications of loan guarantees
                  68
                  
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  5
                  16
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  5
                  8
                  
               
               
                  0707
                  Reestimates of loan guarantee subsidy
                  544
                  1,860
                  
               
               
                  0708
                  Interest on reestimates of loan guarantee subsidy
                  45
                  23
                  
               
               
                  0709
                  Administrative expenses
                  204
                  204
                  282
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  871
                  2,111
                  531
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  204
                  204
                  282
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  599
                  1,907
                  249
               
               
                  1200
                  Appropriation
                  68
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  667
                  1,907
                  249
               
               
                  1900
                  Budget authority (total)
                  871
                  2,111
                  531
               
               
                  1930
                  Total budgetary resources available
                  871
                  2,111
                  531
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  44
                  187
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  871
                  2,111
                  531
               
               
                  3020
                  Outlays (gross)
                  â728
                  â2,298
                  â531
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  187
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  44
                  187
                  
               
               
                  3200
                  Obligated balance, end of year
                  187
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  204
                  204
                  282
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  20
                  204
                  282
               
               
                  4011
                  Outlays from discretionary balances
                  41
                  187
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  61
                  391
                  282
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  667
                  1,907
                  249
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  667
                  1,907
                  249
               
               
                  4180
                  Budget authority, net (total)
                  871
                  2,111
                  531
               
               
                  4190
                  Outlays, net (total)
                  728
                  2,298
                  531
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â0â1â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Acquired Direct Loans
                  
                  28
                  33
               
               
                  115004
                  Vendee Direct Loans
                  5
                  168
                  179
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  5
                  196
                  212
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Acquired Direct Loans
                  0.00
                  â1.91
                  7.62
               
               
                  132004
                  Vendee Direct Loans
                  â22.54
                  â27.09
                  â26.29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â22.54
                  â23.49
                  â21.01
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Acquired Direct Loans
                  
                  â1
                  3
               
               
                  133004
                  Vendee Direct Loans
                  â2
                  â45
                  â47
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â2
                  â46
                  â44
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Acquired Direct Loans
                  
                  
                  3
               
               
                  134004
                  Vendee Direct Loans
                  â2
                  â45
                  â47
               
               
                  134005
                  Acquired and Vendee Loan Reestimates
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â1
                  â45
                  â44
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Acquired Direct Loans
                  4
                  
                  
               
               
                  135004
                  Vendee Direct Loans
                  â27
                  16
                  
               
               
                  135005
                  Acquired and Vendee Loan Reestimates
                  â23
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â46
                  16
                  
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan levels supportable by subsidy budget authority:
               
               
                  215001
                  Housing Guaranteed Loans
                  422,798
                  305,293
                  314,709
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  215999
                  Total loan guarantee levels
                  422,798
                  305,293
                  314,709
               
               
                  
                  Guaranteed loan subsidy (in percent):
               
               
                  232001
                  Housing Guaranteed Loans
                  -.50
                  -.08
                  0.08
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  232999
                  Weighted average subsidy rate
                  -.50
                  -.08
                  0.08
               
               
                  
                  Guaranteed loan subsidy budget authority:
               
               
                  233001
                  Housing Guaranteed Loans
                  â2,114
                  â236
                  246
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  233999
                  Total subsidy budget authority
                  â2,114
                  â236
                  246
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  Housing Guaranteed Loans
                  â2,046
                  â236
                  246
               
               
                  234002
                  Guaranteed Loan Sale SecuritiesâVendee
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  â2,038
                  â236
                  246
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235001
                  Housing Guaranteed Loans
                  â1,298
                  1,555
                  
               
               
                  235002
                  Guaranteed Loan Sale SecuritiesâVendee
                  â80
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  235999
                  Total guaranteed loan reestimates
                  â1,378
                  1,553
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  204
                  204
                  282
               
               
                  3590
                  Outlays from new authority
                  18
                  204
                  281
               
               
                  
                     
                  
               
            
         
      
      
         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]
         
            
               
                  
                     
                        
                     
                  
                  
                     
                      2021 actual
                      2022 est.
                      2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Construction and valuation
                     700
                     680
                     650
                  
                  
                     Loan processing
                     556
                     548
                     506
                  
                  
                     Loan service and claims
                     162
                     120
                     109
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1119â0â1â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  204
                  204
                  282
               
               
                  41.0
                  Grants, subsidies, and contributions
                  667
                  1,907
                  249
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  871
                  2,111
                  531
               
               
                  
                     
                  
               
            
         
      
         Housing Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0004
                  Property management/other expense
                  3
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  3
                  
                  1
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  5
                  196
                  212
               
               
                  0713
                  Payment of interest to Treasury
                  19
                  28
                  31
               
               
                  0740
                  Negative subsidy obligations
                  2
                  46
                  47
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  36
                  3
                  
               
               
                  0743
                  Interest on downward reestimates
                  18
                  5
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  80
                  278
                  290
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  83
                  278
                  291
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  92
                  66
                  1
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â66
                  â66
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  26
                  
                  1
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  124
                  279
                  288
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  123
                  279
                  288
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  89
                  54
                  40
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â89
                  â54
                  â37
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  
                  
                  3
               
               
                  1900
                  Budget authority (total)
                  123
                  279
                  291
               
               
                  1930
                  Total budgetary resources available
                  149
                  279
                  292
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  66
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  5
                  1
                  3
               
               
                  3010
                  New obligations, unexpired accounts
                  83
                  278
                  291
               
               
                  3020
                  Outlays (gross)
                  â87
                  â276
                  â290
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  3
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  5
                  1
                  3
               
               
                  3200
                  Obligated balance, end of year
                  1
                  3
                  4
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  123
                  279
                  291
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  87
                  276
                  290
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources: Payments from program account
                  â10
                  â24
                  â3
               
               
                  4122
                  Interest on uninvested funds
                  â5
                  
                  
               
               
                  4123
                  Interest and principal received on loans
                  â71
                  â26
                  â32
               
               
                  4123
                  Fees
                  
                  â4
                  â4
               
               
                  4123
                  Cash sale of properties
                  â1
                  
                  â1
               
               
                  4123
                  Other
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â89
                  â54
                  â40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  34
                  225
                  251
               
               
                  4170
                  Outlays, net (mandatory)
                  â2
                  222
                  250
               
               
                  4180
                  Budget authority, net (total)
                  34
                  225
                  251
               
               
                  4190
                  Outlays, net (total)
                  â2
                  222
                  250
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  5
                  196
                  212
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  5
                  196
                  212
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  347
                  292
                  477
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  5
                  196
                  212
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â59
                  â10
                  â11
               
               
                  1263
                  Write-offs for default: Direct loans
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  292
                  477
                  677
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4127â0â3â704
                  2020 actual
                  2021 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  97
                  67
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  9
                  43
               
               
                  1206
                  Non-Federal assets: Receivables, net
                  5
                  5
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  347
                  292
               
               
                  1402
                  Interest receivable
                  16
                  14
               
               
                  1404
                  Foreclosed property
                  1
                  1
               
               
                  1405
                  Allowance for subsidy cost (-)
                  49
                  68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  413
                  375
               
               
                  1901
                  Other Federal assets: Other assets
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  524
                  490
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2101
                  Accounts payable
                  18
                  16
               
               
                  2103
                  Debt
                  503
                  471
               
               
                  2105
                  Other
                  3
                  3
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  
                  
               
               
                  2207
                  Other
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  524
                  490
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  524
                  490
               
               
                  
                     
                  
               
            
         
      
         Housing Guaranteed Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Losses on defaulted loans
                  262
                  4,433
                  1,378
               
               
                  0005
                  Payment to trustee reserve
                  1
                  
                  
               
               
                  0009
                  Property sales expense
                  24
                  103
                  112
               
               
                  0010
                  Property management expense
                  46
                  92
                  97
               
               
                  0011
                  Property improvement expense
                  
                  3
                  3
               
               
                  0012
                  Loans acquired
                  
                  33
                  39
               
               
                  0013
                  Refunds
                  132
                  278
                  300
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  465
                  4,942
                  1,929
               
               
                  
                  Credit program obligations:
               
               
                  0711
                  Default claim payments on principal
                  140
                  1,398
                  1,518
               
               
                  0713
                  Payment of interest to Treasury
                  11
                  
                  
               
               
                  0740
                  Negative subsidy obligations
                  2,114
                  236
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  1,703
                  286
                  
               
               
                  0743
                  Interest on downward reestimates
                  264
                  42
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  4,232
                  1,962
                  1,518
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4,697
                  6,904
                  3,447
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  8,005
                  7,659
                  6,870
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â2
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  8,009
                  7,659
                  6,870
               
               
                  
                  Financing authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3
                  
                  
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  539
                  236
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  4,347
                  6,115
                  4,953
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â3
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â539
                  â236
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  3,805
                  5,879
                  4,953
               
               
                  1900
                  Budget authority (total)
                  4,347
                  6,115
                  4,953
               
               
                  1930
                  Total budgetary resources available
                  12,356
                  13,774
                  11,823
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  7,659
                  6,870
                  8,376
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  137
                  117
                  132
               
               
                  3010
                  New obligations, unexpired accounts
                  4,697
                  6,904
                  3,447
               
               
                  3020
                  Outlays (gross)
                  â4,717
                  â6,889
                  â3,505
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  117
                  132
                  74
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  133
                  116
                  131
               
               
                  3200
                  Obligated balance, end of year
                  116
                  131
                  73
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  4,347
                  6,115
                  4,953
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  4,717
                  6,889
                  3,505
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Payments from program account
                  â657
                  â1,881
                  â246
               
               
                  4120
                  Recoveries from DLFA
                  â8
                  â203
                  â223
               
               
                  4122
                  Interest on uninvested funds
                  â144
                  â184
                  â198
               
               
                  4123
                  Funding fees
                  â3,211
                  â2,328
                  â2,289
               
               
                  4123
                  Cash sale of properties
                  â320
                  â1,180
                  â1,283
               
               
                  4123
                  Redemption of Properties/Other income and receivables
                  â13
                  â339
                  â714
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,353
                  â6,115
                  â4,953
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  3
                  
                  
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4150
                  Additional offsets against budget authority only (total)
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  3
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  364
                  774
                  â1,448
               
               
                  4180
                  Budget authority, net (total)
                  3
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  364
                  774
                  â1,448
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on commitments:
               
               
                  2111
                  Guaranteed loan commitments from current-year authority
                  422,798
                  305,293
                  314,709
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2150
                  Total guaranteed loan commitments
                  422,798
                  305,293
                  314,709
               
               
                  2199
                  Guaranteed amount of guaranteed loan commitments
                  116,693
                  84,261
                  86,860
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  816,524
                  862,728
                  807,616
               
               
                  2231
                  Disbursements of new guaranteed loans
                  422,798
                  305,293
                  314,709
               
               
                  2251
                  Repayments and prepayments
                  â376,192
                  â354,541
                  â340,665
               
               
                  
                  Adjustments:
               
               
                  2262
                  Terminations for default that result in acquisition of property
                  â140
                  â1,398
                  â1,518
               
               
                  2263
                  Terminations for default that result in claim payments
                  â262
                  â4,466
                  â1,417
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  862,728
                  807,616
                  778,725
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  218,279
                  204,327
                  197,013
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4129â0â3â704
                  2020 actual
                  2021 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  8,137
                  7,774
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  615
                  2,884
               
               
                  1206
                  Non-Federal assets: Receivables, net
                  9
                  7
               
               
                  
                  Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:
               
               
                  1504
                  Accounts receivable from foreclosed property
                  
                  
               
               
                  1504
                  Foreclosed property
                  280
                  200
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1599
                  Net present value of assets related to defaulted guaranteed loans
                  280
                  200
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  9,041
                  10,865
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  
                  
               
               
                  2105
                  Other liabilities
                  1,787
                  165
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  137
                  116
               
               
                  2204
                  Non-federal liabilities for loan guarantees
                  7,117
                  10,584
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  9,041
                  10,865
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  9,041
                  10,865
               
               
                  
                     
                  
               
            
         
      
         Housing Liquidating AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  1
                  
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â2
                  â1
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  6
                  4
                  
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  â5
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Sale of homes, cash
                  â1
                  
                  
               
               
                  4123
                  Interest collection on Veteran liability debts
                  â3
                  â2
                  
               
               
                  4123
                  Principal collection on Veteran liability debts
                  â3
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â7
                  â4
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â5
                  â4
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â6
                  â4
                  
               
               
                  4180
                  Budget authority, net (total)
                  â5
                  â4
                  
               
               
                  4190
                  Outlays, net (total)
                  â6
                  â4
                  
               
               
                  
                     
                  
               
               
                  
                  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
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  37
                  37
                  33
               
               
                  1251
                  Repayments: Repayments and prepayments
                  
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  37
                  33
                  33
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  3
                  
                  
               
               
                  2251
                  Repayments and prepayments
                  â3
                  
                  
               
               
                  2262
                  Adjustments: Terminations for default that result in acquisition of property
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  1
                  1
                  
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  
                  
                  
               
               
                  2351
                  Repayments of loans receivable
                  
                  
                  
               
               
                  2364
                  Other adjustments, net
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4025â0â3â704
                  2020 actual
                  2021 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  2
                  2
               
               
                  
                  Non-Federal assets:
               
               
                  1201
                  Investments in non-Federal securities, net
                  106
                  106
               
               
                  1206
                  Receivables, net
                  1
                  1
               
               
                  1601
                  Direct loans, gross
                  37
                  37
               
               
                  1602
                  Interest receivable
                  31
                  31
               
               
                  1603
                  Allowance for estimated uncollectible loans and interest (-)
                  â31
                  â31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1604
                  Direct loans and interest receivable, net
                  37
                  37
               
               
                  1605
                  Accounts receivable from foreclosed property
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1699
                  Value of assets related to direct loans
                  37
                  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
                  146
                  146
               
               
                  2207
                  Other Deferred Revenue
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  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.
      
         VOCATIONAL REHABILITATION LOANS PROGRAM ACCOUNTFor the cost of direct loans, $7,171, 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 $942,330.
      In addition, for administrative expenses necessary to carry out the direct loan program, $445,698, which may be paid to the
            appropriation for "General Operating Expenses, Veterans Benefits Administration". 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  1
                  3
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  
                  1
                  
               
               
                  0709
                  Administrative expenses
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  3
                  6
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  2
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2
                  2
                  2
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  3
                  
               
               
                  1900
                  Budget authority (total)
                  3
                  5
                  2
               
               
                  1930
                  Total budgetary resources available
                  5
                  7
                  3
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  3
                  6
                  2
               
               
                  3020
                  Outlays (gross)
                  â2
                  â6
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  1
                  1
               
               
                  3200
                  Obligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  1
                  2
                  2
               
               
                  4011
                  Outlays from discretionary balances
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1
                  3
                  2
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  3
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  3
                  
               
               
                  4180
                  Budget authority, net (total)
                  3
                  5
                  2
               
               
                  4190
                  Outlays, net (total)
                  2
                  6
                  2
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1120â0â1â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115002
                  Native American Direct Loans
                  12
                  11
                  11
               
               
                  115003
                  Vocational Rehabilitation
                  1
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  13
                  13
                  12
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132002
                  Native American Direct Loans
                  â20.25
                  â17.62
                  â17.15
               
               
                  132003
                  Vocational Rehabilitation
                  1.37
                  0.17
                  0.76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â18.59
                  â14.88
                  â15.66
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  Native American Direct Loans
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â3
                  â2
                  â2
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Native American Direct Loans
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â2
                  â2
                  â2
               
               
                  
                  Direct loan reestimates:
               
               
                  135002
                  Native American Direct Loans
                  
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  
                  3
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  2
                  2
                  2
               
               
                  3590
                  Outlays from new authority
                  1
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      
         The Native American Veteran Housing Loan program provides direct loans to veterans living on trust lands under 38 U.S.C. chapter
            37, section 3761. These loans are available to purchase, construct, or improve homes to be occupied as the veteran's residence.
            This program began as a pilot in 1993 and was made permanent on June 15, 2006, through Public Law 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.
         
      
         Native American Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  12
                  12
                  12
               
               
                  0713
                  Payment of interest to Treasury
                  3
                  3
                  3
               
               
                  0740
                  Negative subsidy obligations
                  3
                  2
                  2
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  19
                  17
                  17
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  10
                  14
                  14
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  2
                  14
                  14
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  24
                  14
                  17
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  22
                  14
                  17
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  16
                  11
                  8
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â7
                  â8
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  9
                  3
                  
               
               
                  1900
                  Budget authority (total)
                  31
                  17
                  17
               
               
                  1930
                  Total budgetary resources available
                  33
                  31
                  31
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  14
                  14
                  14
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2
                  2
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  19
                  17
                  17
               
               
                  3020
                  Outlays (gross)
                  â19
                  â19
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2
                  2
                  
               
               
                  3200
                  Obligated balance, end of year
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  31
                  17
                  17
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  19
                  19
                  17
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1
                  â3
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1
                  
                  
               
               
                  4123
                  Non-federal sources - Repayments and prepayments of principal
                  â11
                  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16
                  â11
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  15
                  6
                  9
               
               
                  4170
                  Outlays, net (mandatory)
                  3
                  8
                  9
               
               
                  4180
                  Budget authority, net (total)
                  15
                  6
                  9
               
               
                  4190
                  Outlays, net (total)
                  3
                  8
                  9
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â704
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  12
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  12
                  12
                  12
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  65
                  67
                  76
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  13
                  14
                  11
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â11
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  67
                  76
                  82
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4130â0â3â704
                  2020 actual
                  2021 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  12
                  15
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  
                  
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  65
                  67
               
               
                  1402
                  Interest receivable
                  2
                  2
               
               
                  1405
                  Other assets
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  69
                  71
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  81
                  86
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Federal liabilities debt
                  81
                  86
               
               
                  2105
                  Other liabilities
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  81
                  86
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  81
                  86
               
               
                  
                     
                  
               
            
         
      
         Transitional Housing Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4258â0â3â704
                  2021 actual
                  2022 est.
                  2023 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
                  2021 actual
                  2022 est.
                  2023 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
                  2020 actual
                  2021 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  5
                  4
               
               
                  1401
                  Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  9
                  8
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  5
                  4
               
               
                  2105
                  Loan Guaranty/Other Liabilities
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  9
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  9
                  8
               
               
                  
                     
                  
               
            
         
      
         Vocational Rehabilitation Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â702
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  1
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1
                  2
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  
                  1
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  
                  
                  1
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Authority to borrow (indefinite)
                  2
                  2
                  1
               
               
                  1422
                  Borrowing authority applied to repay debt
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  1
                  2
                  1
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1
                  2
                  1
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  
                  1
                  
               
               
                  1900
                  Budget authority (total)
                  1
                  3
                  1
               
               
                  1930
                  Total budgetary resources available
                  1
                  3
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  2
                  1
               
               
                  3020
                  Outlays (gross)
                  â1
                  â2
                  â1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  3
                  1
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  1
                  2
                  1
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Repayments and prepayments of principal
                  â1
                  â2
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  1
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â702
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  1
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  1
                  2
                  1
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  1
                  1
                  1
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  1
                  2
                  1
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â1
                  â2
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4112â0â3â702
                  2020 actual
                  2021 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Disenrollments
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 44.0)
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  62
                  61
                  60
               
               
                  1930
                  Total budgetary resources available
                  62
                  61
                  60
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  61
                  60
                  59
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  1
                  1
               
               
                  3200
                  Obligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         The Post-Vietnam Era Veterans' Educational Assistance Program 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 
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Total program obligations (in thousands)
                     $756
                     $1,444
                     $1,430
                  
                  
                     Number of disenrollments
                     831
                     1,060
                     1,049
                  
                  
                     Total refunds (in thousands)
                     $756
                     $1,444
                     $1,430
                  
                  
                     Average Refund
                     $910
                     $1,363
                     $1,363
                  
                  
                     Total trainees
                     0
                     0 
                     0
                  
                  
                     Total trainee cost (in thousands)
                     $0
                     $0
                     $0
                  
                  
                     Average trainee cost
                     $0
                     $0
                     $0
                  
                  
                     Section 901 trainees
                     0
                     0 
                     0
                  
                  
                     Total Section 901 trainee cost (in thousands)
                     $0
                     $0
                     $0
                  
                  
                     Average Section 901 trainee cost
                     $0
                     $0
                     $0
                  
                  
                     
                        
                     
                  
               
            
         
      
         National Service Life Insurance FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1,461
                  1,094
                  788
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  NSLI Fund, Premium and Other Receipts
                  24
                  32
                  23
               
               
                  1140
                  NSLI Fund, Interest
                  61
                  49
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  85
                  81
                  55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  85
                  81
                  55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  1,546
                  1,175
                  843
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  National Service Life Insurance Fund
                  â85
                  â80
                  â55
               
               
                  2103
                  National Service Life Insurance Fund
                  â366
                  â307
                  â244
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â451
                  â387
                  â299
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â451
                  â387
                  â299
               
               
                  5098
                  Rounding adjustment
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1,094
                  788
                  544
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Death claims
                  298
                  247
                  181
               
               
                  0002
                  Disability claims
                  1
                  1
                  1
               
               
                  0003
                  Matured endowments
                  99
                  97
                  86
               
               
                  0004
                  Cash surrenders
                  14
                  13
                  9
               
               
                  0005
                  Dividends
                  19
                  12
                  9
               
               
                  0006
                  Interest paid on dividend credits and deposits
                  8
                  6
                  4
               
               
                  0007
                  Payment to general operating expenses
                  10
                  8
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total operating expenses
                  449
                  384
                  296
               
               
                  0201
                  Capital investment: Policy loans
                  2
                  3
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  451
                  387
                  298
               
               
                  0801
                  Death claims
                  14
                  19
                  16
               
               
                  0803
                  Matured endowments
                  5
                  7
                  7
               
               
                  0804
                  Cash surrenders
                  1
                  1
                  1
               
               
                  0805
                  Dividends
                  1
                  1
                  1
               
               
                  0806
                  Interest paid on dividend credits and deposits
                  
                  1
                  
               
               
                  0807
                  Payment to general operating expenses
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  22
                  30
                  26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  473
                  417
                  324
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  85
                  80
                  55
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  366
                  307
                  244
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  451
                  387
                  299
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  21
                  30
                  26
               
               
                  1900
                  Budget authority (total)
                  472
                  417
                  325
               
               
                  1930
                  Total budgetary resources available
                  473
                  417
                  325
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  492
                  395
                  307
               
               
                  3010
                  New obligations, unexpired accounts
                  473
                  417
                  324
               
               
                  3020
                  Outlays (gross)
                  â569
                  â505
                  â416
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  395
                  307
                  215
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  492
                  395
                  307
               
               
                  3200
                  Obligated balance, end of year
                  395
                  307
                  215
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  472
                  417
                  325
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  106
                  110
                  172
               
               
                  4101
                  Outlays from mandatory balances
                  463
                  395
                  244
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  569
                  505
                  416
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â21
                  â30
                  â26
               
               
                  4180
                  Budget authority, net (total)
                  451
                  387
                  299
               
               
                  4190
                  Outlays, net (total)
                  548
                  475
                  390
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,946
                  1,476
                  1,053
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,476
                  1,053
                  718
               
               
                  
                     
                  
               
            
         
      
      
         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 National Service Life Insurance 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
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     90,489
                     65,552 
                     46,234 
                  
                  
                     Insurance in force (dollars in millions)
                     $1,149 
                     $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 $1,123 million as of September 30, 2022 to $786 million as of September 30, 2023. The actuarial
            estimate of policy obligations as of September 30, 2023, totals $744 million, leaving a balance of $42 million for contingency
            reserves.
         
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Unexpended balance, start of year:
               
               
                  0100
                  Balance, start of year
                  1,953
                  1,489
                  1,095
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0999
                  Total balance, start of year
                  1,953
                  1,489
                  1,095
               
               
                  
                  Cash income during the year:
               
               
                  
                  Current law:
               
               
                  
                  Receipts:
               
               
                  1130
                  NSLI Fund, Premium and Other Receipts
                  24
                  32
                  23
               
               
                  1130
                  National Service Life Insurance Fund
                  21
                  30
                  26
               
               
                  1150
                  NSLI Fund, Interest
                  61
                  49
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Income under present law
                  106
                  111
                  81
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total cash income
                  106
                  111
                  81
               
               
                  
                  Cash outgo during year:
               
               
                  
                  Current law:
               
               
                  2100
                  National Service Life Insurance Fund [Budget Acct]
                  â569
                  â505
                  â416
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â569
                  â505
                  â416
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â569
                  â505
                  â416
               
               
                  
                  Surplus or deficit:
               
               
                  3110
                  Excluding interest
                  â524
                  â443
                  â367
               
               
                  3120
                  Interest
                  61
                  49
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  â463
                  â394
                  â335
               
               
                  3298
                  Reconciliation adjustment
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3299
                  Total adjustments
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total change in fund balance
                  â464
                  â394
                  â335
               
               
                  
                  Unexpended balance, end of year:
               
               
                  4100
                  Uninvested balance (net), end of year
                  13
                  42
                  42
               
               
                  4200
                  National Service Life Insurance Fund
                  1,476
                  1,053
                  718
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total balance, end of year
                  1,489
                  1,095
                  760
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8132â0â7â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  33.0
                  Investments and loans
                  2
                  3
                  2
               
               
                  42.0
                  Insurance claims and indemnities
                  412
                  358
                  277
               
               
                  43.0
                  Interest and dividends
                  37
                  26
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  451
                  387
                  298
               
               
                  99.0
                  Reimbursable obligations
                  22
                  30
                  26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  473
                  417
                  324
               
               
                  
                     
                  
               
            
         
      
         United States Government Life Insurance FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8150â0â7â701
                  2021 actual
                  2022 est.
                  2023 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  
               
               
                  3020
                  Outlays (gross)
                  
                  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:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  1
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  2
                  2
                  1
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  2
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         Note.âDepartment of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously
            shown for this account have been discontinued.
         
         The United States Government Life Insurance Fund (USGLI) 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 table below.  All USGLI program policies have reached the maturity age.  However, the program will continue to disburse
            insurance annuity benefits to beneficiaries.
         
         POLICIES AND INSURANCE IN FORCE
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     3
                     0
                     0
                  
                  
                     Insurance in force (dollars in millions)
                     $.013 
                     $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 $1.3 million as of September 30, 2022, to $1.1 million as of September 30, 2023, as an increasing number of policies
            mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2023, totals $0.7 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Unexpended balance, start of year:
               
               
                  0100
                  Balance, start of year
                  2
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0999
                  Total balance, start of year
                  2
                  2
                  1
               
               
                  
                  Cash outgo during year:
               
               
                  
                  Current law:
               
               
                  2100
                  United States Government Life Insurance Fund [Budget Acct]
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  
                  â1
                  
               
               
                  
                  Surplus or deficit:
               
               
                  3110
                  Excluding interest
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total change in fund balance
                  
                  â1
                  
               
               
                  
                  Unexpended balance, end of year:
               
               
                  4100
                  Uninvested balance (net), end of year
                  
                  
                  
               
               
                  4200
                  United States Government Life Insurance Fund
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total balance, end of year
                  2
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
         Veterans Special Life Insurance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â8455â0â8â701
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Death claims
                  142
                  131
                  121
               
               
                  0802
                  Cash surrenders
                  9
                  7
                  4
               
               
                  0803
                  Dividends
                  10
                  8
                  8
               
               
                  0804
                  All other
                  12
                  11
                  10
               
               
                  0805
                  Payments to insurance account
                  8
                  8
                  6
               
               
                  0806
                  Capital investment
                  2
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  183
                  168
                  152
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  885
                  766
                  661
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  66
                  63
                  51
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  64
                  63
                  51
               
               
                  1930
                  Total budgetary resources available
                  949
                  829
                  712
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  766
                  661
                  560
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  351
                  310
                  266
               
               
                  3010
                  New obligations, unexpired accounts
                  183
                  168
                  152
               
               
                  3020
                  Outlays (gross)
                  â224
                  â212
                  â174
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  310
                  266
                  244
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â12
                  â10
                  â10
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  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
                  339
                  300
                  256
               
               
                  3200
                  Obligated balance, end of year
                  300
                  256
                  234
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  64
                  63
                  51
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  64
                  63
                  51
               
               
                  4101
                  Outlays from mandatory balances
                  160
                  149
                  123
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  224
                  212
                  174
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â45
                  â40
                  â32
               
               
                  4123
                  Non-Federal sources
                  â21
                  â2
                  â2
               
               
                  4123
                  Non-Federal sources
                  
                  â13
                  â11
               
               
                  4123
                  Non-Federal sources
                  
                  â8
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â66
                  â63
                  â51
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  158
                  149
                  123
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  158
                  149
                  123
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,222
                  1,064
                  917
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,064
                  917
                  794
               
               
                  
                     
                  
               
            
         
      
      
         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 Veterans' Special Life Insurance 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
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2021 actual
                     2022 est.
                     2023 est.
                  
                  
                     
                        
                     
                  
                  
                     Number of policies
                     59,612
                     50,717
                     42,147 
                  
                  
                     Insurance in force (dollars in millions)
                     $896
                     $775 
                     $645
                  
                  
                     
                        
                     
                  
               
            
         
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  33.0
                  Investments and loans
                  3
                  3
                  3
               
               
                  42.0
                  Insurance claims and indemnities
                  159
                  147
                  133
               
               
                  43.0
                  Interest and dividends
                  21
                  18
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  183
                  168
                  152
               
               
                  
                     
                  
               
            
         
      
         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, $1,447,890,000,
            of which $731,722,000 shall remain available until September 30, 2027, and of which $716,168,000 shall remain available until
            expended, of which $1,500,000 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
            and the Veterans Health Administration through the land acquisition line items, 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 2023, for each approved project shall be obligated: (1) by
            the awarding of a construction documents contract by September 30, 2023; and (2) by the awarding of a construction contract
            by September 30, 2024: 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. 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0110â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical programs
                  1,074
                  1,766
                  1,707
               
               
                  0002
                  National cemeteries
                  163
                  84
                  241
               
               
                  0005
                  Staff offices
                  4
                  12
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  1,241
                  1,862
                  1,959
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,241
                  1,862
                  1,959
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2,683
                  3,015
                  2,456
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  107
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  166
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  2,956
                  3,015
                  2,456
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,316
                  1,316
                  1,448
               
               
                  1900
                  Budget authority (total)
                  1,316
                  1,316
                  1,448
               
               
                  1930
                  Total budgetary resources available
                  4,272
                  4,331
                  3,904
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â16
                  â13
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3,015
                  2,456
                  1,945
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  806
                  881
                  1,381
               
               
                  3010
                  New obligations, unexpired accounts
                  1,241
                  1,862
                  1,959
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  5
                  7
               
               
                  3020
                  Outlays (gross)
                  â1,043
                  â1,367
                  â1,355
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â107
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  881
                  1,381
                  1,992
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  806
                  881
                  1,381
               
               
                  3200
                  Obligated balance, end of year
                  881
                  1,381
                  1,992
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,316
                  1,316
                  1,448
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  485
                  508
                  558
               
               
                  4011
                  Outlays from discretionary balances
                  558
                  859
                  797
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,043
                  1,367
                  1,355
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â166
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â166
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  166
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  166
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  1,316
                  1,316
                  1,448
               
               
                  4080
                  Outlays, net (discretionary)
                  877
                  1,367
                  1,355
               
               
                  4180
                  Budget authority, net (total)
                  1,316
                  1,316
                  1,448
               
               
                  4190
                  Outlays, net (total)
                  877
                  1,367
                  1,355
               
               
                  
                     
                  
               
            
         
      
      
         The Construction, Major Projects appropriation funds construction projects currently costing more than $20 million.  Funding
            is requested for four on-going projects in Louisville, KY; Alameda, CA; Livermore, CA; and El Paso, TX.  In addition, three
            national cemetery expansion projects in Elmira, NY; Albuquerque, NM; and St. Louis, MO will be funded.  Funds are also requested
            for major construction line item requirements, including salaries and associated expenses for staff for the Office of Construction
            and Facilities Management, to support advance planning and design activities, and for, seismic corrections. 
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0110â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  57
                  86
                  91
               
               
                  25.3
                  Other goods and services from Federal sources
                  90
                  135
                  142
               
               
                  32.0
                  Land and structures
                  1,093
                  1,639
                  1,724
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1,241
                  1,862
                  1,959
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,241
                  1,862
                  1,959
               
               
                  
                     
                  
               
            
         
      
         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, $626,110,000, of which $563,499,000 shall remain available
            until September 30, 2027, and of which $62,611,000 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. 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0111â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Medical programs
                  518
                  264
                  323
               
               
                  0002
                  National cemeteries
                  92
                  92
                  163
               
               
                  0003
                  Regional offices
                  66
                  46
                  60
               
               
                  0004
                  Staff offices
                  45
                  40
                  78
               
               
                  0005
                  Choice Act, P.L. 113â146, Sec. 801
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  724
                  442
                  624
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  708
                  383
                  285
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  704
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  58
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  766
                  383
                  285
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  390
                  390
                  626
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â36
                  â36
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  354
                  354
                  626
               
               
                  1900
                  Budget authority (total)
                  354
                  354
                  626
               
               
                  1930
                  Total budgetary resources available
                  1,120
                  737
                  911
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â13
                  â10
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  383
                  285
                  287
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,147
                  1,154
                  1,112
               
               
                  3010
                  New obligations, unexpired accounts
                  724
                  442
                  624
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  20
                  5
                  4
               
               
                  3020
                  Outlays (gross)
                  â659
                  â489
                  â644
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â58
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,154
                  1,112
                  1,096
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,147
                  1,154
                  1,112
               
               
                  3200
                  Obligated balance, end of year
                  1,154
                  1,112
                  1,096
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  354
                  354
                  626
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  35
                  71
                  117
               
               
                  4011
                  Outlays from discretionary balances
                  616
                  237
                  304
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  651
                  308
                  421
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â6
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  354
                  354
                  626
               
               
                  4080
                  Outlays, net (discretionary)
                  645
                  308
                  421
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  8
                  181
                  223
               
               
                  4180
                  Budget authority, net (total)
                  354
                  354
                  626
               
               
                  4190
                  Outlays, net (total)
                  653
                  489
                  644
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  8
                  8
                  8
               
               
                  25.3
                  Other goods and services from Federal sources
                  29
                  29
                  29
               
               
                  32.0
                  Land and structures
                  687
                  405
                  587
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  724
                  442
                  624
               
               
                  
                     
                  
               
            
         
      
         GRANTS FOR CONSTRUCTION OF STATE EXTENDED CARE FACILITIESFor grants to assist States to acquire or construct State nursing home and domiciliary facilities and to remodel, modify,
            or alter existing hospital, nursing home, and domiciliary facilities in State homes, for furnishing care to veterans as authorized
            by sections 8131 through 8137 of title 38, United States Code, $150,000,000, to remain available until expended.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0181â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants for construction of state extended care facilities
                  298
                  398
                  398
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  298
                  398
                  398
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  266
                  566
                  298
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  266
                  171
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  40
                  150
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  274
                  606
                  448
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  90
                  90
                  150
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  500
                  
                  
               
               
                  1900
                  Budget authority (total)
                  590
                  90
                  150
               
               
                  1930
                  Total budgetary resources available
                  864
                  696
                  598
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  566
                  298
                  200
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  687
                  671
                  942
               
               
                  3010
                  New obligations, unexpired accounts
                  298
                  398
                  398
               
               
                  3020
                  Outlays (gross)
                  â306
                  â87
                  â302
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  â40
                  â150
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  671
                  942
                  888
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  687
                  671
                  942
               
               
                  3200
                  Obligated balance, end of year
                  671
                  942
                  888
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  90
                  90
                  150
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  2
                  3
               
               
                  4011
                  Outlays from discretionary balances
                  306
                  17
                  105
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  306
                  19
                  108
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  500
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  68
                  194
               
               
                  4180
                  Budget authority, net (total)
                  590
                  90
                  150
               
               
                  4190
                  Outlays, net (total)
                  306
                  87
                  302
               
               
                  
                     
                  
               
            
         
      
      
         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. VA obligated $104 million
            in 2021 and plans to obligate the remaining $396 million in 2022.
         
      
         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, $50,000,000, to remain available until expended.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0183â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants for construction of state veterans cemeteries
                  52
                  49
                  54
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  52
                  49
                  54
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  7
                  3
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  3
                  1
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  10
                  4
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  45
                  45
                  50
               
               
                  1930
                  Total budgetary resources available
                  55
                  49
                  54
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  90
                  94
                  53
               
               
                  3010
                  New obligations, unexpired accounts
                  52
                  49
                  54
               
               
                  3020
                  Outlays (gross)
                  â45
                  â89
                  â43
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  â1
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  94
                  53
                  60
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  90
                  94
                  53
               
               
                  3200
                  Obligated balance, end of year
                  94
                  53
                  60
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  45
                  45
                  50
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  20
                  22
               
               
                  4011
                  Outlays from discretionary balances
                  45
                  69
                  21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  45
                  89
                  43
               
               
                  4180
                  Budget authority, net (total)
                  45
                  45
                  50
               
               
                  4190
                  Outlays, net (total)
                  45
                  89
                  43
               
               
                  
                     
                  
               
            
         
      
         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, $435,000,000, of which not to exceed 10 percent shall
            remain available until September 30, 2024: Provided, That funds provided under this heading may be transferred to "General Operating Expenses, Veterans Benefits Administration".
            
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0142â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0014
                  General administration
                  372
                  366
                  435
               
               
                  0806
                  General administration, reimbursable program
                  393
                  395
                  447
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  765
                  761
                  882
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  9
                  10
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  23
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  32
                  12
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  366
                  366
                  435
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â12
                  â12
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  354
                  354
                  435
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  393
                  395
                  447
               
               
                  1900
                  Budget authority (total)
                  747
                  749
                  882
               
               
                  1930
                  Total budgetary resources available
                  779
                  761
                  882
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â4
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  10
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  220
                  247
                  103
               
               
                  3010
                  New obligations, unexpired accounts
                  765
                  761
                  882
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  10
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â731
                  â905
                  â854
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  247
                  103
                  131
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â10
                  â9
                  â9
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â9
                  â9
                  â9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  210
                  238
                  94
               
               
                  3200
                  Obligated balance, end of year
                  238
                  94
                  122
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  747
                  749
                  882
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  558
                  664
                  777
               
               
                  4011
                  Outlays from discretionary balances
                  173
                  241
                  77
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  731
                  905
                  854
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â393
                  â395
                  â447
               
               
                  4033
                  Non-Federal sources
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â396
                  â395
                  â447
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  354
                  354
                  435
               
               
                  4080
                  Outlays, net (discretionary)
                  335
                  510
                  407
               
               
                  4180
                  Budget authority, net (total)
                  354
                  354
                  435
               
               
                  4190
                  Outlays, net (total)
                  335
                  510
                  407
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  208
                  210
                  243
               
               
                  11.5
                  Other personnel compensation
                  4
                  4
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  212
                  214
                  258
               
               
                  12.1
                  Civilian personnel benefits
                  75
                  77
                  91
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  2
                  3
               
               
                  23.1
                  Rent
                  18
                  16
                  21
               
               
                  23.2
                  Rental payments to others
                  4
                  4
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  60
                  51
                  57
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  372
                  366
                  435
               
               
                  99.0
                  Reimbursable obligations
                  393
                  395
                  447
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  765
                  761
                  882
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0142â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,671
                  1,633
                  1,856
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,097
                  1,162
                  1,596
               
               
                  
                     
                  
               
            
         
      
         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, 2024: 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 2023 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. 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1130â0â1â705
                  2021 actual
                  2022 est.
                  2023 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 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705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  
                  
                  2
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  
                  
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  5
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1130â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  20
               
               
                  
                     
                  
               
            
         
      
         BOARD OF VETERANS APPEALSFor necessary operating expenses of the Board of Veterans Appeals, $285,000,000, of which not to exceed 10 percent shall remain
            available until September 30, 2024.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1122â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0014
                  Board of Veterans' Appeals
                  202
                  209
                  288
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  9
                  3
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  5
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  5
                  10
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  196
                  196
                  285
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  197
                  196
                  285
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  
                  6
                  
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  10
                  
                  
               
               
                  1900
                  Budget authority (total)
                  207
                  202
                  285
               
               
                  1930
                  Total budgetary resources available
                  212
                  212
                  288
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  9
                  3
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  12
                  14
                  38
               
               
                  3010
                  New obligations, unexpired accounts
                  202
                  209
                  288
               
               
                  3020
                  Outlays (gross)
                  â199
                  â185
                  â275
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  14
                  38
                  51
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  12
                  14
                  38
               
               
                  3200
                  Obligated balance, end of year
                  14
                  38
                  51
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  197
                  202
                  285
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  182
                  171
                  241
               
               
                  4011
                  Outlays from discretionary balances
                  16
                  14
                  31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  198
                  185
                  272
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  10
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1
                  
                  3
               
               
                  4180
                  Budget authority, net (total)
                  207
                  202
                  285
               
               
                  4190
                  Outlays, net (total)
                  199
                  185
                  275
               
               
                  
                     
                  
               
            
         
      
      
         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 appeals for benefits and services 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 to include a program of comprehensive assistance
            for family caregivers. 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  136
                  139
                  181
               
               
                  11.5
                  Other personnel compensation
                  2
                  2
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  138
                  141
                  193
               
               
                  12.1
                  Civilian personnel benefits
                  47
                  48
                  66
               
               
                  23.2
                  Rental payments to others
                  8
                  10
                  10
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  7
                  7
                  10
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  3
                  8
               
               
                  31.0
                  Equipment
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  202
                  209
                  288
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1122â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,182
                  1,169
                  1,532
               
               
                  
                     
                  
               
            
         
      
         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.), $273,000,000, of which not to exceed 10 percent shall remain available
            until September 30, 2024.
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0170â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Office of Inspector General (Direct)
                  229
                  250
                  276
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0192
                  Total direct program
                  229
                  250
                  276
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  22
                  3
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  14
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  16
                  25
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  228
                  228
                  273
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  10
                  
                  
               
               
                  1900
                  Budget authority (total)
                  238
                  228
                  273
               
               
                  1930
                  Total budgetary resources available
                  254
                  253
                  276
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â3
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  22
                  3
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  26
                  28
                  90
               
               
                  3010
                  New obligations, unexpired accounts
                  229
                  250
                  276
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â224
                  â188
                  â261
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  28
                  90
                  105
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  26
                  28
                  90
               
               
                  3200
                  Obligated balance, end of year
                  28
                  90
                  105
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  228
                  228
                  273
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  192
                  170
                  204
               
               
                  4011
                  Outlays from discretionary balances
                  32
                  18
                  56
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  224
                  188
                  260
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  10
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  1
               
               
                  4180
                  Budget authority, net (total)
                  238
                  228
                  273
               
               
                  4190
                  Outlays, net (total)
                  224
                  188
                  261
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  128
                  141
                  153
               
               
                  11.5
                  Other personnel compensation
                  10
                  10
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  138
                  151
                  164
               
               
                  12.1
                  Civilian personnel benefits
                  55
                  60
                  65
               
               
                  21.0
                  Employee Travel
                  2
                  3
                  7
               
               
                  23.1
                  Rental payments to GSA
                  7
                  8
                  14
               
               
                  23.2
                  Rental payments to others
                  4
                  
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  6
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  18
                  20
                  21
               
               
                  26.0
                  Supplies and materials
                  1
                  
                  
               
               
                  31.0
                  Equipment
                  3
                  2
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  229
                  250
                  276
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  229
                  250
                  276
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0170â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,032
                  1,100
                  1,135
               
               
                  
                     
                  
               
            
         
      
         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, $5,782,000,000, plus reimbursements: Provided, That $1,494,230,000 shall be for pay and associated costs, of which not to exceed 3 percent shall remain available until
            September 30, 2024: Provided further, That $4,145,678,000 shall be for operations and maintenance, of which not to exceed 5 percent shall remain available until
            September 30, 2024: Provided further, That $142,092,000 shall be for information technology systems development, and shall remain available until September 30,
            2024: 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 . 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Development
                  515
                  471
                  142
               
               
                  0002
                  Operations and maintenance
                  3,293
                  3,228
                  4,142
               
               
                  0003
                  Administrative and salaries
                  1,231
                  1,217
                  1,490
               
               
                  0004
                  P.L. 113â146, Sec. 801 - IT Support
                  2
                  1
                  
               
               
                  0005
                  P.L. 116â136, CARES Act - Dev
                  57
                  
                  
               
               
                  0006
                  P.L. 116â136, CARES Act - OM
                  890
                  
                  
               
               
                  0007
                  P.L. 116â136, CARES Act - Pay
                  124
                  
                  
               
               
                  0008
                  P.L. 117â2, ARP, Section 8003
                  
                  100
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  6,112
                  5,017
                  5,774
               
               
                  0804
                  IT Systems, Reimbursable obligations
                  118
                  108
                  126
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  6,230
                  5,125
                  5,900
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,184
                  141
                  
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  1,182
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  58
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  1,242
                  141
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  4,912
                  4,912
                  5,782
               
               
                  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
                  â38
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,911
                  4,866
                  5,774
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1173
                  Advance appropriations transferred from other accounts [036â0160]
                  
                  10
                  
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [P.L. 117â2 Section 8003]
                  100
                  
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  40
                  108
                  126
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  78
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  118
                  108
                  126
               
               
                  1900
                  Budget authority (total)
                  5,129
                  4,984
                  5,900
               
               
                  1930
                  Total budgetary resources available
                  6,371
                  5,125
                  5,900
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  141
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2,203
                  2,748
                  1,345
               
               
                  3010
                  New obligations, unexpired accounts
                  6,230
                  5,125
                  5,900
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  13
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â5,577
                  â6,528
                  â5,845
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â58
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â63
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,748
                  1,345
                  1,400
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â52
                  â82
                  â82
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â78
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  48
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â82
                  â82
                  â82
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2,151
                  2,666
                  1,263
               
               
                  3200
                  Obligated balance, end of year
                  2,666
                  1,263
                  1,318
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  5,029
                  4,984
                  5,900
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,055
                  4,011
                  4,745
               
               
                  4011
                  Outlays from discretionary balances
                  2,522
                  2,427
                  1,090
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  5,577
                  6,438
                  5,835
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â91
                  â108
                  â126
               
               
                  4033
                  Non-Federal sources
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â95
                  â108
                  â126
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â78
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  55
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â23
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  4,911
                  4,876
                  5,774
               
               
                  4080
                  Outlays, net (discretionary)
                  5,482
                  6,330
                  5,709
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  100
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  90
                  10
               
               
                  4180
                  Budget authority, net (total)
                  5,011
                  4,876
                  5,774
               
               
                  4190
                  Outlays, net (total)
                  5,482
                  6,420
                  5,719
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  780
                  880
                  935
               
               
                  11.1
                  Full-time permanent - CARES Act, P.L. 116â136
                  75
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  855
                  880
                  935
               
               
                  12.1
                  Civilian personnel benefits
                  306
                  379
                  402
               
               
                  12.1
                  Civilian personnel benefits - CARES Act, P.L. 116â136
                  30
                  
                  
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  13
                  16
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1,099
                  888
                  1,089
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges - CARES Act, P.L. 116â136
                  5
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  2,352
                  2,450
                  2,957
               
               
                  25.2
                  Other services from non-Federal -Choice Act, P.L. 113â146, Sec. 801
                  2
                  1
                  
               
               
                  25.2
                  Other services from non-Federal sources - CARES Act, P.L. 116â136
                  740
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources - ARP, P.L. 117â2, Section 8003
                  
                  100
                  
               
               
                  26.0
                  Supplies and materials
                  2
                  19
                  23
               
               
                  31.0
                  Equipment
                  499
                  286
                  352
               
               
                  31.0
                  Equipment - CARES Act, P.L. 116â136
                  221
                  
                  
               
               
                  42.0
                  Insurance claims and indemnities
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  6,112
                  5,017
                  5,774
               
               
                  99.0
                  Reimbursable obligations
                  118
                  108
                  126
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  6,230
                  5,125
                  5,900
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0167â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  8,121
                  8,668
                  8,918
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  65
                  78
                  75
               
               
                  
                     
                  
               
            
         
      
         VETERANS ELECTRONIC HEALTH RECORDFor activities related to implementation, preparation, development, interface, management, rollout, and maintenance of a Veterans
            Electronic Health Record system, including contractual costs associated with operations authorized by section 3109 of title
            5, United States Code, and salaries and expenses of employees hired under titles 5 and 38, United States Code, $1,759,000,000,
            to remain available until September 30, 2025: 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. 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1123â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  EHR Contract
                  673
                  1,949
                  1,119
               
               
                  0002
                  PMO Support
                  213
                  330
                  199
               
               
                  0003
                  Infrastructure Readiness
                  1,075
                  1,048
                  441
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,961
                  3,327
                  1,759
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  24
                  720
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  31
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  74
                  720
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2,627
                  2,627
                  1,759
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â20
                  â20
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  2,607
                  2,607
                  1,759
               
               
                  1930
                  Total budgetary resources available
                  2,681
                  3,327
                  1,759
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  720
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,652
                  2,242
                  2,076
               
               
                  3010
                  New obligations, unexpired accounts
                  1,961
                  3,327
                  1,759
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â1,342
                  â3,493
                  â2,200
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â31
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,242
                  2,076
                  1,635
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,652
                  2,242
                  2,076
               
               
                  3200
                  Obligated balance, end of year
                  2,242
                  2,076
                  1,635
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2,607
                  2,607
                  1,759
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  373
                  1,251
                  844
               
               
                  4011
                  Outlays from discretionary balances
                  969
                  2,242
                  1,356
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,342
                  3,493
                  2,200
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â2
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â22
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  3
                  
                  
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  2,607
                  2,607
                  1,759
               
               
                  4080
                  Outlays, net (discretionary)
                  1,320
                  3,493
                  2,200
               
               
                  4180
                  Budget authority, net (total)
                  2,607
                  2,607
                  1,759
               
               
                  4190
                  Outlays, net (total)
                  1,320
                  3,493
                  2,200
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  23
                  29
                  29
               
               
                  12.1
                  Civilian personnel benefits
                  8
                  10
                  10
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  2
                  1
               
               
                  23.1
                  Rental payments to GSA
                  4
                  4
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  51
                  67
                  34
               
               
                  25.2
                  Other services from non-Federal sources
                  1,513
                  2,811
                  1,488
               
               
                  25.3
                  Other goods and services from Federal sources (FTE to VHA)
                  14
                  30
                  13
               
               
                  25.3
                  Other goods and services from Federal sources
                  95
                  117
                  78
               
               
                  31.0
                  Equipment
                  252
                  257
                  106
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1,961
                  3,327
                  1,759
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,961
                  3,327
                  1,759
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1123â0â1â703
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  175
                  222
                  227
               
               
                  
                     
                  
               
            
         
      
         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, $430,000,000 of which not to exceed 10 percent shall remain available
            until September 30, 2024. 
      Note.âA full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
         Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117â43, as
         amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.  
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0201
                  Operations and maintenance
                  368
                  354
                  433
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  6
                  4
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  10
                  6
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  352
                  352
                  430
               
               
                  1121
                  Appropriations transferred from other acct [036â0160]
                  12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  364
                  352
                  430
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  2
                  
                  
               
               
                  1900
                  Budget authority (total)
                  366
                  352
                  430
               
               
                  1930
                  Total budgetary resources available
                  376
                  358
                  434
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  6
                  4
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  72
                  96
                  63
               
               
                  3010
                  New obligations, unexpired accounts
                  368
                  354
                  433
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  3
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â339
                  â387
                  â412
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  96
                  63
                  84
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  72
                  96
                  63
               
               
                  3200
                  Obligated balance, end of year
                  96
                  63
                  84
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  366
                  352
                  430
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  274
                  297
                  363
               
               
                  4011
                  Outlays from discretionary balances
                  64
                  90
                  49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  338
                  387
                  412
               
               
                  
                  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
                  
                  
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  364
                  352
                  430
               
               
                  4190
                  Outlays, net (total)
                  337
                  387
                  412
               
               
                  
                     
                  
               
            
         
      
      
         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 for 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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  139
                  146
                  165
               
               
                  11.5
                  Other personnel compensation
                  5
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  144
                  150
                  169
               
               
                  12.1
                  Civilian personnel benefits
                  58
                  58
                  64
               
               
                  21.0
                  Travel and transportation of persons
                  3
                  3
                  3
               
               
                  22.0
                  Transportation of things
                  3
                  2
                  2
               
               
                  23.1
                  Rent
                  3
                  3
                  3
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  13
                  13
                  14
               
               
                  24.0
                  Printing and reproduction
                  2
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  104
                  91
                  129
               
               
                  26.0
                  Supplies and materials
                  14
                  13
                  18
               
               
                  31.0
                  Equipment
                  19
                  16
                  26
               
               
                  32.0
                  Land and structures
                  5
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  368
                  354
                  433
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â0129â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  2,078
                  2,151
                  2,281
               
               
                  
                     
                  
               
            
         
      
         Supply FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4537â0â4â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Reimbursable program-Merchandizing
                  1,000
                  1,669
                  1,662
               
               
                  0802
                  Reimbursable program-Operations
                  350
                  431
                  438
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,350
                  2,100
                  2,100
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  430
                  456
                  456
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  94
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  524
                  456
                  456
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,249
                  2,100
                  2,100
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  33
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,282
                  2,100
                  2,100
               
               
                  1930
                  Total budgetary resources available
                  1,806
                  2,556
                  2,556
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  456
                  456
                  456
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  947
                  903
                  608
               
               
                  3010
                  New obligations, unexpired accounts
                  1,350
                  2,100
                  2,100
               
               
                  3020
                  Outlays (gross)
                  â1,300
                  â2,395
                  â2,143
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â94
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  903
                  608
                  565
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1,044
                  â1,077
                  â1,077
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â33
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,077
                  â1,077
                  â1,077
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â97
                  â174
                  â469
               
               
                  3200
                  Obligated balance, end of year
                  â174
                  â469
                  â512
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,282
                  2,100
                  2,100
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1,995
                  1,995
               
               
                  4101
                  Outlays from mandatory balances
                  1,300
                  400
                  148
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,300
                  2,395
                  2,143
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1,110
                  â2,100
                  â2,100
               
               
                  4123
                  Non-Federal sources
                  â139
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,249
                  â2,100
                  â2,100
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â33
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  51
                  295
                  43
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  51
                  295
                  43
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  109
                  130
                  136
               
               
                  12.1
                  Civilian personnel benefits
                  40
                  48
                  50
               
               
                  21.0
                  Travel and transportation of persons
                  
                  11
                  13
               
               
                  23.1
                  Rental payments to GSA
                  7
                  7
                  7
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  28
                  24
                  26
               
               
                  24.0
                  Printing and reproduction
                  10
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  280
                  201
                  197
               
               
                  26.0
                  Supplies and materials
                  523
                  713
                  705
               
               
                  31.0
                  Equipment
                  353
                  965
                  965
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,350
                  2,100
                  2,100
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4537â0â4â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,002
                  1,300
                  1,273
               
               
                  
                     
                  
               
            
         
      
         Franchise FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4539â0â4â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Franchise Fund (Reimbursable)
                  1,359
                  1,716
                  1,719
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  178
                  265
                  265
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  129
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  307
                  265
                  265
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1,223
                  1,716
                  1,719
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  94
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  1,317
                  1,716
                  1,719
               
               
                  1930
                  Total budgetary resources available
                  1,624
                  1,981
                  1,984
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  265
                  265
                  265
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  440
                  473
                  497
               
               
                  3010
                  New obligations, unexpired accounts
                  1,359
                  1,716
                  1,719
               
               
                  3020
                  Outlays (gross)
                  â1,197
                  â1,692
                  â1,695
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â129
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  473
                  497
                  521
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â231
                  â325
                  â325
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â94
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â325
                  â325
                  â325
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  209
                  148
                  172
               
               
                  3200
                  Obligated balance, end of year
                  148
                  172
                  196
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,317
                  1,716
                  1,719
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  580
                  1,287
                  1,289
               
               
                  4011
                  Outlays from discretionary balances
                  617
                  405
                  406
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,197
                  1,692
                  1,695
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1,223
                  â1,716
                  â1,719
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â94
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â26
                  â24
                  â24
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â26
                  â24
                  â24
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  167
                  240
                  246
               
               
                  12.1
                  Civilian personnel benefits
                  63
                  78
                  81
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  5
                  5
               
               
                  23.1
                  Rental payments to GSA
                  9
                  11
                  10
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  124
                  166
                  170
               
               
                  24.0
                  Printing and reproduction
                  10
                  13
                  13
               
               
                  25.2
                  Other services from non-Federal sources
                  854
                  1,098
                  1,111
               
               
                  26.0
                  Supplies and materials
                  1
                  7
                  7
               
               
                  31.0
                  Equipment
                  130
                  98
                  76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,359
                  1,716
                  1,719
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â4539â0â4â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,875
                  2,436
                  2,461
               
               
                  
                     
                  
               
            
         
      
         Recurring Expenses Transformational FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 036â1124â0â1â705
                  2021 actual
                  2022 est.
                  2023 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  RETF - Information Technology
                  
                  718
                  
               
               
                  0002
                  RETF - Nonrecurring Maintenance
                  
                  150
                  
               
               
                  0003
                  RETF - Major Construction
                  
                  
                  805
               
               
                  0004
                  RETF - Minor Construction
                  
                  
                  163
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  
                  868
                  968
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  868
                  968
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  868
                  968
                  700
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1070
                  Unobligated balance (total)
                  868
                  1,836
                  1,668
               
               
                  1930
                  Total budgetary resources available
                  868
                  1,836
                  1,668
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  868
                  968
                  700
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  538
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  868
                  968
               
               
                  3020
                  Outlays (gross)
                  
                  â330
                  â1,092
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  538
                  414
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  538
               
               
                  3200
                  Obligated balance, end of year
                  
                  538
                  414
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  
                  330
                  1,092
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  330
                  1,092
               
               
                  
                     
                  
               
            
         
      
      
         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 2023 Budget anticipates a transfer of $968 million in unobligated balances into the Transformational Fund at the end of
            2022, of which $805 million will be obligated in 2023 for three Major Construction projects in Portland, OR; Canandaigua,
            NY; and Ft. Harrison, MT and $163 million will be obligated for Minor Construction projects that improve Veterans Health Administrations
            facilities infrastructure. 
         
      
         ADMINISTRATIVE PROVISIONS'
      			
      (INCLUDING TRANSFER OF FUNDS)SEC. 201. Any appropriation for fiscal year 2023 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 2023, 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 2022.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 2023, 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
      2023 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 2023 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 $86,481,000 for the Office of Resolution Management, Diversity
      and Inclusion, $6,812,000 for the Office of Employment Discrimination Complaint Adjudication, and $4,576,000 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 2023 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 2023 for "Medical Services", "Medical Community
      Care", "Medical Support and Compliance", "Medical Facilities", "Construction, Minor Projects", and "Information Technology
      Systems", up to $330,140,000, 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. 2571) and may be used for operation of the facilities designated as combined Federal
      medical facilities as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009
      (Public Law 110â417; 122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of 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, 2023, for "Medical
      Services", "Medical Community Care", "Medical Support and Compliance", and "Medical Facilities", up to $314,825,000, 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.
      2571) and may be used for operation of the facilities designated as combined Federal medical facilities as described by section
      706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110â417; 122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of 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 2023 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 2023, 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 2023, 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. 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. 227. 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. 228. 
      (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. 229. Of the funds provided to the Department of Veterans Affairs for each of fiscal year 2023 and fiscal year 2024 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. 230. 
      (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. 231. For funds provided to the Department of Veterans Affairs for each of fiscal year 2023 and 2024, section 248 of division A
      of Public Law 114â223 shall apply.SEC. 232. 
      (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, 2022, 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. 233. Amounts made available for the "Veterans Health Administration, Medical Community Care" account in this or any other Act for
      fiscal years 2023 and 2024 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. 234. 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.
      
      
         General and Administrative Provisions
         GENERAL FUND RECEIPT ACCOUNTS(in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2021 actual   
                  2022 est.   
                  2023 est.   
               
               
                  
                     
                  
               
               
                  Offsetting receipts from the public:
               
               
                  036â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  1   
                  6   
                  7   
               
               
                  036â247300
                  Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984
                  132   
                  122   
                  34   
               
               
                  036â273330
                  Housing Downward Reestimates
                  2,022   
                  337   
                     
               
               
                  036â275110
                  Native American Veteran Housing Loans, Negative Subsidies
                  2   
                  2   
                  2   
               
               
                  036â275130
                  Native American Direct Loans, Downward Reestimate of Subsidies
                  1   
                     
                     
               
               
                  036â275510
                  Housing Negative Subsidies
                  2,115   
                  282   
                  47   
               
               
                  036â322000
                  All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                  44   
                  53   
                  54   
               
               
                  General Fund Offsetting receipts from the public
                  4,317   
                  802   
                  144   
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  036â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  8   
                  7   
                  8   
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  8   
                  7   
                  8   
               
               
                  
                     
                  
               
            
         
      
      
          
      
         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.