DEPARTMENT OF VETERANS AFFAIRS

Veterans Health Administration

Federal Funds

Medical Services

For necessary expenses for furnishing, as authorized by law, inpatient and outpatient care and treatment to beneficiaries of the Department of Veterans Affairs and veterans described in section 1705(a) of title 38, United States Code, including care and treatment in facilities not under the jurisdiction of the Department, and including medical supplies and equipment, bioengineering services, food services, and salaries and expenses of healthcare employees hired under title 38, United States Code, aid to State homes as authorized by section 1741 of title 38, United States Code, assistance and support services for caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note), and hospital care and medical services authorized by section 1787 of title 38, United States Code; [$40,000,000] $367,885,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1, [2013] 2014; and, in addition, [$45,015,527,000] $47,603,202,000, plus reimbursements, shall become available on October 1, [2014] 2015, and shall remain available until September 30, [2015] 2016: Provided, That, of the amount made available on October 1, 2015, under this heading, $1,400,000,000, shall remain available until September 30, 2017: 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. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Special and Trust Fund Receipts (in millions of dollars)


Identification code 36–0160–0–1–703 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 217 246 246
Receipts:
0220 Pharmaceutical Co-payments, MCCF 694 692 753
0221 Medical Care Collections Fund, Third Party Prescription Claims 86 87 90
0222 Enhanced-use Lease Proceeds, MCCF 2 2 2
0223 First Party Collections, MCCF 187 189 192
0224 Third Party Collections, MCCF 1,894 1,898 1,962
0225 Parking Fees, MCCF 4 4 3
0226 Compensated Work Therapy, MCCF 60 57 57
0227 MCCF, Long-term Care Copayments 3 4 4
0240 Payments from Compensation and Pension, MCCF 2 2 2



0299 Total receipts and collections 2,932 2,935 3,065



0400 Total: Balances and collections 3,149 3,181 3,311
Appropriations:
0500 Medical Care Collections Fund –2,903 –2,935 –3,065



0799 Balance, end of year 246 246 246

Program and Financing (in millions of dollars)


Identification code 36–0160–0–1–703 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Ambulatory care 19,681 20,817 22,366
0002 Inpatient care 8,027 8,408 8,873
0003 Rehabilitation Care 426 454 476
0004 Mental health care 4,509 5,056 5,383
0005 Long-term care 5,107 5,402 5,677
0006 Prosthetics care 2,235 2,402 2,577
0007 Dental care 573 633 692
0008 CHAMPVA and Other dependent programs 1,542 1,745 1,913
0009 Readjustment counseling 172 188 203



0091 Total operating expenses 42,272 45,105 48,160
0101 Ambulatory care 902 515 226
0102 Inpatient care 417 234 102
0103 Rehabilitation care 28 14 6
0104 Mental health care 252 164 72
0105 Long-term care 165 134 58
0107 Dental care 29 20 9
0109 Readjustment counseling 4 2 1



0191 Total capital investment 1,797 1,083 474



0799 Total direct obligations 44,069 46,188 48,634
0801 Reimbursable program 182 195 199



0900 Total new obligations 44,251 46,383 48,833

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 491 454 405
Budget authority:
Appropriations, discretionary:
1100 Appropriation 1,676 1,440 1,768
1120 Appropriations transferred to other accts [36–0169] –178 –183 –187
1120 Appropriations transferred to other accts [36–0165] –15 –15
1120 Appropriations transferred to other accts [36–0167] –192
1121 Appropriations transferred from other accts [36–5287] 2,887 2,919 3,048
1130 Appropriations permanently reduced –2
1131 Unobligated balance of appropriations permanently reduced –179



1160 Appropriation, discretionary (total) 4,191 3,982 4,614
Advance appropriations, discretionary:
1170 Advance appropriation 41,354 43,557 45,016
1173 Advance appropriations permanently reduced –1,513 –1,400 –1,400



1180 Advanced appropriation, discretionary (total) 39,841 42,157 43,616
Spending authority from offsetting collections, discretionary:
1700 Collected 179 195 199
1701 Change in uncollected payments, Federal sources 3



1750 Spending auth from offsetting collections, disc (total) 182 195 199
1900 Budget authority (total) 44,214 46,334 48,429
1930 Total budgetary resources available 44,705 46,788 48,834
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 454 405 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 7,483 8,638 9,674
3010 Obligations incurred, unexpired accounts 44,251 46,383 48,833
3011 Obligations incurred, expired accounts –524
3020 Outlays (gross) –42,572 –45,347 –47,753



3050 Unpaid obligations, end of year 8,638 9,674 10,754
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –7 –5 –5
3070 Change in uncollected pymts, Fed sources, unexpired –3
3071 Change in uncollected pymts, Fed sources, expired 5



3090 Uncollected pymts, Fed sources, end of year –5 –5 –5
Memorandum (non-add) entries:
3100 Obligated balance, start of year 7,476 8,633 9,669
3200 Obligated balance, end of year 8,633 9,669 10,749

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 44,214 46,334 48,429
Outlays, gross:
4010 Outlays from new discretionary authority 36,897 40,060 41,823
4011 Outlays from discretionary balances 5,675 5,287 5,930



4020 Outlays, gross (total) 42,572 45,347 47,753
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Baseline Program [Medical services] –46 –63 –63
4033 Non-Federal sources –144 –132 –136



4040 Offsets against gross budget authority and outlays (total) –190 –195 –199
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –3
4052 Offsetting collections credited to expired accounts 11



4060 Additional offsets against budget authority only (total) 8



4070 Budget authority, net (discretionary) 44,032 46,139 48,230
4080 Outlays, net (discretionary) 42,382 45,152 47,554
4180 Budget authority, net (total) 44,032 46,139 48,230
4190 Outlays, net (total) 42,382 45,152 47,554

For 2016, the Budget requests $58.7 billion in advance appropriations for the three medical care appropriations: Medical Services, Medical Support and Compliance, and Medical Facilities. 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. Advance appropriations require a multi-year approach to budget planning whereby one year builds off the previous year. This funding enables timely and predictable funding for VA's medical care to prevent our Nation's veterans from being adversely affected by budget delays, and provides opportunities to more effectively use resources in a constrained fiscal environment. For example, estimated savings from management improvements to be achieved in 2014, 2015 and 2016 will reduce the requirements for the 2015 and 2016 appropriations.

For 2015, Medical Care appropriations are increased by $367.9 million over the 2015 advance appropriations request of $55.6 billion. Each year, VA updates its budget estimates to incorporate the most recent data on health care utilization rates, actual program experience, and other factors, such as economic trends in unemployment and inflation. As a result of these updates, the adjusted budget estimates more accurately reflect the projected medical demands of veterans enrolled in the VA health care system.

With the resources requested for 2015 and 2016, VA will provide the highest quality health care services for veterans. VA estimates it will treat 6.7 million patients in 2015 and 6.8 million patients in 2016. Operation Enduring Freedom, Operation Iraqi Freedom and Operation New Dawn (OEF/OIF/OND) veterans are expected to reach 757,674 in 2015 (11.2 percent of the total) and 823,647 in 2016 (12.0 percent of the total).

Medical Services._For Medical Services, the Budget reflects the following appropriation funding: the 2014 enacted advance appropriation of $43.6 billion, augmented by $40 million (as provided in P.L. 113–76); the 2015 appropriation request of $45.4 billion; and the 2016 advance appropriation request of $47.6 billion. This appropriation provides for a comprehensive, integrated health care delivery system that addresses the needs of eligible veterans and beneficiaries in VA medical centers, outpatient clinic facilities, contract hospitals, State homes, and outpatient programs on a fee basis. Hospital and outpatient care is also provided by the private sector for certain dependents and survivors of veterans under the Civilian Health and Medical Programs for the Department of Veterans Affairs (CHAMPVA).

Medical Care Collections Fund (MCCF)._VA estimates collections of over $3.0 billion in 2015 and nearly $3.3 billion in 2016, representing six percent of available Medical Services resources in both years. VA has the authority to collect inpatient and outpatient co-payments, medication co-payments, and nursing home co-payments; authority for certain income verification; authority to recover third-party insurance payments from veterans for nonservice-connected conditions; and authority to collect revenue from enhanced use leases. These collections also include those collected from the Compensated Work Therapy Program, Compensation and Living Expenses Program, and the Parking Program.

WORKLOAD

Ambulatory care._Obligations in the Medical Services account for 2015 are estimated to be $22,186 million for this health service category, which includes funding for ambulatory care in VA hospital-based and community-based clinics. Contract fee care is provided to eligible beneficiaries when VA facilities are not geographically accessible, services are not available at a particular facility, or when care cannot be provided in a timely manner.
Estimated operating levels are:


Outpatient Visits: 2013 actual 2014 est. 2015 est.

Staff 76,475,380 78,974,556 81,138,344
Fee 13,705,130 14,095,598 14,470,076
Total 90,180,510 93,070,154 95,608,420

Inpatient care._Obligations in the Medical Services account for 2015 are estimated to be $8,975 million. VA delivers inpatient acute care in its hospitals and through inpatient contract care.
Estimated operating levels are:


2013 actual 2014 est. 2015 est.

Patients Treated 621,674 622,207 620,483

Rehabilitative care._Obligations in the Medical Services account for 2015 are estimated to be $482 million 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:


2013 actual 2014 est. 2015 est.

Patients treated 15,996 16,155 16,249

Mental health care._Obligations in the Medical Services account for 2015 are estimated to be $5,455 million for the inpatient, residential, and outpatient care of veterans with conditions related to mental illness, including alcohol and drug problems. Mental health services and operations ensure the availability of a range of services, from treatment of a variety of common mental health conditions in primary care to more intensive interventions in specialty mental health programs for more severe and persisting mental health conditions. Specialty services such as evidence-based psychotherapies, intensive outpatient programs, residential rehabilitation treatment, and inpatient care are available to meet the range of veterans' needs.
Estimated operating levels are:


2013 actual 2014 est. 2015 est.

Average daily census (ADC) 9,208 9,216 9,108
Outpatient Visits/Encounters 11,483,120 11,847,946 12,139,991

Long-term care._Obligations in the Medical Services account for 2015 are estimated to be $5,735 million for the care of veteran residents in long-term care programs. VA offers a spectrum of geriatric and extended care services to veterans enrolled in its health care system. The spectrum of long-term care services includes non-institutional and institutional services. All VA medical centers provide home- and community-based long-term care programs. The patient-focused approach supports veterans who wish to live safely at home in their own communities for as long as possible. In addition, veterans receive institutional long-term care through one of four venues: VA Community Living Centers (CLCs); Community Nursing Homes; State Veterans Nursing Homes; and State Veterans Home Domiciliaries.
Estimated operating levels are:


2013 actual 2014 est. 2015 est.

Institutional (ADC) 40,347 40,516 40,697
Non-Institutional Visits/Procedures 12,057,410 12,668,448 13,171,165

Prosthetics care._Obligations in the Medical Services account for 2015 are estimated to be $2,577 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 the independence and enhance their quality of life. This includes, but is not limited to, artificial limbs, hearing aids, and home oxygen; items that improve accessibility such as ramps and vehicle modifications, wheelchairs and mobility aids; and devices surgically placed in the veteran, such as stents.

Dental care._Obligations in the Medical Services account for 2015 are estimated to be $701 million 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:


2013 actual 2014 est. 2015 est.

Dental Procedures 4,182,172 4,356,384 4,528,770

Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) Caregivers (Title I) Programs._Obligations in the Medical Services account for 2015 are estimated to be $1,913 million for the care of veterans and beneficiaries of these programs. The Veterans Health Care Expansion Act of 1973, Public Law 93–82, authorized VA to provide a health benefits program that shares the cost of medical supplies and services with eligible beneficiaries. The Veterans' Survivor Benefits Improvements Act of 2001, Public Law 107–14, extended CHAMPVA benefits, as a secondary payer to Medicare, to CHAMPVA beneficiaries over age 6. CHAMPVA programs also include Foreign Medical Program (FMP), Spina Bifida Health Care Program, and Children of Women Vietnam Veterans Health Care Program (CWVV). The Veterans Caregivers and Veterans Omnibus Health Services Act of 2010, Public Law 111–163, further expanded CHAMPVA to include primary family caregivers of certain seriously injured Veterans. Eligible primary family caregivers are authorized to receive health care benefits through the existing CHAMPVA Program when the primary family caregiver has no other health care coverage (including Medicare and Medicaid).
Estimated operating levels are:


2013 actual 2014 est. 2015 est.

Outpatient Workload 13,764,000 13,704,000 14,710,000

Readjustment Counseling._Obligations in the Medical Services account for 2015 are estimated to be $204 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, 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:


2013 actual 2014 est. 2015 est.

Visits 1,540,000 1,574,000 1,636,960

Object Classification (in millions of dollars)


Identification code 36–0160–0–1–703 2013 actual 2014 est. 2015 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 14,479 15,067 15,659
11.3 Other than full-time permanent 301 313 326
11.5 Other personnel compensation 1,670 1,738 1,806



11.9 Total personnel compensation 16,450 17,118 17,791
12.1 Civilian personnel benefits 4,934 5,137 5,339
21.0 Employee travel 37 39 39
21.0 Beneficiary travel 847 931 969
21.0 Interagency motor pool payments 21 21 22
21.0 All other 6 6 6
22.0 Transportation of things 13 15 16
23.2 Rental payments to others 1
23.3 Communications, utilities, and miscellaneous charges 343 371 401
24.0 Printing and reproduction 23 23 24
25.2 Other contractual services 4,835 5,783 6,200
25.6 Outpatient dental fees 122 134 146
25.6 Medical and nursing fees 1,761 1,868 2,150
25.6 Community nursing homes 650 745 787
25.6 Contract hospitalization 1,803 2,024 2,430
25.6 Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) 1,028 1,069 1,158
26.0 Medical supplies and materials 7,939 8,392 9,020
31.0 Equipment 1,796 1,083 474
32.0 Land and structures 2
41.0 Medical grants, subsidies, and contributions 937 914 947
41.0 Medical grants to private organizations 521 515 715



99.0 Direct obligations 44,069 46,188 48,634
99.0 Reimbursable obligations 182 195 199



99.9 Total new obligations 44,251 46,383 48,833

Employment Summary


Identification code 36–0160–0–1–703 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 193,807 198,311 201,418
2001 Reimbursable civilian full-time equivalent employment 1,872 1,872 1,872

Medical Support and Compliance

For necessary expenses in the administration of the medical, hospital, nursing home, domiciliary, construction, supply, and research activities, as authorized by law; administrative expenses in support of capital policy activities; and administrative and legal expenses of the Department for collecting and recovering amounts owed the Department as authorized under chapter 17 of title 38, United States Code, and the Federal Medical Care Recovery Act (42 U.S.C. 2651 et seq.), [$5,879,700,000] $6,144,000,000, plus reimbursements, shall become available on October 1, [2014] 2015, and shall remain available until September 30, [2015] 2016: Provided, That, of the amount available under this heading, $100,000,000, shall remain available until September 30, 2017. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 36–0152–0–1–703 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Ambulatory care 2,900 2,990 2,794
0002 Inpatient care 1,118 1,200 1,258
0003 Rehabilitation care 76 80 84
0004 Mental health care 760 810 855
0005 Long-term care 612 632 656
0007 Dental care 98 101 110
0008 CHAMPVA and other dependent programs 83 99 101



0091 Total operating expenses 5,647 5,912 5,858
0101 Ambulatory care 37 43 17
0102 Inpatient care 14 19 8
0103 Rehabilitation care 1 1
0104 Mental health care 10 14 6
0105 Long-term care 8 11 5
0107 Dental care 1 2 1



0191 Total capital investment 71 90 37



0293 Total direct program 5,718 6,002 5,895



0799 Total direct obligations 5,718 6,002 5,895
0801 Reimbursable program activity 20 34 35



0900 Total new obligations 5,738 6,036 5,930

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 107 87 48
Budget authority:
Appropriations, discretionary:
1100 Appropriation 200 100 100
1120 Appropriations transferred to other accts [36–0169] –25 –26 –26
1120 Appropriations transferred to other accts [36–0165] –15
1120 Appropriations transferred to other accts [36–0167] –6



1160 Appropriation, discretionary (total) 154 74 74
Advance appropriations, discretionary:
1170 Advance appropriation 5,746 6,033 5,880
1173 Advance appropriations permanently reduced –202 –150 –100



1180 Advanced appropriation, discretionary (total) 5,544 5,883 5,780
Spending authority from offsetting collections, discretionary:
1700 Collected 20 40 41



1750 Spending auth from offsetting collections, disc (total) 20 40 41
1900 Budget authority (total) 5,718 5,997 5,895
1930 Total budgetary resources available 5,825 6,084 5,943
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 87 48 13

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 896 1,046 1,178
3010 Obligations incurred, unexpired accounts 5,738 6,036 5,930
3011 Obligations incurred, expired accounts –135
3020 Outlays (gross) –5,453 –5,904 –5,820



3050 Unpaid obligations, end of year 1,046 1,178 1,288
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –1
3071 Change in uncollected pymts, Fed sources, expired 1
Memorandum (non-add) entries:
3100 Obligated balance, start of year 895 1,046 1,178
3200 Obligated balance, end of year 1,046 1,178 1,288

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 5,718 5,997 5,895
Outlays, gross:
4010 Outlays from new discretionary authority 4,787 5,316 5,226
4011 Outlays from discretionary balances 666 588 594



4020 Outlays, gross (total) 5,453 5,904 5,820
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –20 –40 –41
4033 Non-Federal sources –1



4040 Offsets against gross budget authority and outlays (total) –21 –40 –41
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 1



4070 Budget authority, net (discretionary) 5,698 5,957 5,854
4080 Outlays, net (discretionary) 5,432 5,864 5,779
4180 Budget authority, net (total) 5,698 5,957 5,854
4190 Outlays, net (total) 5,432 5,864 5,779

For 2016, the Budget requests $6.1 billion in advance appropriations for Medical Support and Compliance. 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.

For Medical Support and Compliance, the Budget reflects the following appropriation funding: the 2014 enacted advance appropriation of $6.0 billion provided by P.L. 113–6.; the 2015 appropriation request of $5.9 billion; and the 2016 advance appropriation request of $6.1 billion. The Medical Support and Compliance appropriation finances the expenses of management, security, and administration of the VA health care 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.


Object Classification (in millions of dollars)


Identification code 36–0152–0–1–703 2013 actual 2014 est. 2015 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 2,821 2,918 3,006
11.3 Other than full-time permanent 60 61 62
11.5 Other personnel compensation 325 336 347



11.9 Total personnel compensation 3,206 3,315 3,415
12.1 Civilian personnel benefits 1,026 1,066 1,102
21.0 Employee travel 42 42 42
21.0 All other 4 4 4
22.0 Transportation of things 12 12 11
23.3 Communications, utilities, and miscellaneous charges 128 137 117
24.0 Printing and reproduction 11 11 11
25.2 Other contractual services 1,113 1,229 1,059
25.6 Medical and nursing fees 4 4 4
26.0 Medical supplies and materials 97 92 93
26.0 Provisions 3
31.0 Equipment 71 90 37
32.0 Land and structures 1



99.0 Direct obligations 5,718 6,002 5,895
99.0 Reimbursable obligations 20 34 35



99.9 Total new obligations 5,738 6,036 5,930

Employment Summary


Identification code 36–0152–0–1–703 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 47,741 49,434 48,145
2001 Reimbursable civilian full-time equivalent employment 869 869 869

DOD-VA Health Care Sharing Incentive Fund

Program and Financing (in millions of dollars)


Identification code 36–0165–0–1–703 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 DOD-VA health care sharing incentive fund 50 70 70

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 263 256 216
1021 Recoveries of prior year unpaid obligations 13



1050 Unobligated balance (total) 276 256 216
Budget authority:
Appropriations, discretionary:
1121 Transferred from VA account [36–0152] 15
1121 Transferred from DOD account [97–0130] 15 15 15
1121 Appropriations transferred from other accts [36–0160] 15 15



1160 Appropriation, discretionary (total) 30 30 30
1930 Total budgetary resources available 306 286 246
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 256 216 176

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 36 38 28
3010 Obligations incurred, unexpired accounts 50 70 70
3020 Outlays (gross) –35 –80 –30
3040 Recoveries of prior year unpaid obligations, unexpired –13



3050 Unpaid obligations, end of year 38 28 68
Memorandum (non-add) entries:
3100 Obligated balance, start of year 36 38 28
3200 Obligated balance, end of year 38 28 68

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 30 30 30
Outlays, gross:
4011 Outlays from discretionary balances 35 80 30
4180 Budget authority, net (total) 30 30 30
4190 Outlays, net (total) 35 80 30

The purpose of the Department of Defense-Veterans Affairs Health Care Sharing Incentive Fund, often referred to as the Joint Incentive Fund (JIF), is to enable the Departments to carry out a program to identify and provide incentives to implement creative sharing initiatives at the facility, intra-regional and nationwide levels. The JIF promotes collaboration and new approaches to problem solving to enable the Departments to improve the coordination of health care services. The Departments have established the fund and developed processes and criteria to solicit and select projects. Section 721 of the 2003 National Defense Authorization Act, Public Law 107–314, established the fund and requires VA and Department of Defense to establish a joint incentive program. In 2015, 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 36–0165–0–1–703 2013 actual 2014 est. 2015 est.

Direct obligations:
11.1 Personnel compensation: Full-time permanent 10 13 13
12.1 Civilian personnel benefits 3 3 3
25.1 Advisory and assistance services 33 40 40
26.0 Supplies and materials 2 4 4
31.0 Equipment 1 7 7
32.0 Land and structures 1 3 3



99.9 Total new obligations 50 70 70

Employment Summary


Identification code 36–0165–0–1–703 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 165 219 219

Medical Facilities

For necessary expenses for the maintenance and operation of hospitals, nursing homes, domiciliary facilities, and other necessary facilities of the Veterans Health Administration; for administrative expenses in support of planning, design, project management, real property acquisition and disposition, construction, and renovation of any facility under the jurisdiction or for the use of the Department; for oversight, engineering, and architectural activities not charged to project costs; for repairing, altering, improving, or providing facilities in the several hospitals and homes under the jurisdiction of the Department, not otherwise provided for, either by contract or by the hire of temporary employees and purchase of materials; for leases of facilities; and for laundry services[; $85,000,000 which shall be in addition to funds previously appropriated under this heading that became available on October 1, 2013; and, in addition, $4,739,000,000], $4,915,000,000, plus reimbursements, shall become available on October 1, [2014] 2015, and shall remain available until September 30, [2015] 2016: Provided, That, of the amount available under this heading, $250,000,000, shall remain available until September 30, 2017. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 36–0162–0–1–703 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Ambulatory care 1,905 1,473 1,337
0002 Inpatient care 759 964 1,098
0003 Rehabilitation care 53 59 67
0004 Mental health care 528 646 743
0005 Long-term care 401 488 554
0007 Dental care 64 82 97
0008 CHAMPVA and other dependent programs 6 5 5
0009 Readjustment counseling 27 29 32



0091 Total operating expenses 3,743 3,746 3,933
0101 Ambulatory care 810 562 370
0102 Inpatient care 368 255 168
0103 Rehabilitation care 22 16 10
0104 Mental health care 258 178 118
0105 Long-term care 210 145 96
0107 Dental care 31 21 14
0109 Readjustment counseling 3 2 1



0191 Total capital investment 1,702 1,179 777



0799 Total direct obligations 5,445 4,925 4,710
0801 Reimbursable program 18 22 24



0900 Total new obligations 5,463 4,947 4,734

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 39 3 7
Budget authority:
Appropriations, discretionary:
1100 Appropriation 256 335 250
1120 Appropriations transferred to other accts [36–0169] –38 –31 –32
1121 Appropriations transferred from other accts [36–0169] 3



1160 Appropriation, discretionary (total) 221 304 218
Advance appropriations, discretionary:
1170 Advance appropriation 5,441 4,872 4,739
1173 Advance appropriations permanently reduced –252 –250 –250



1180 Advanced appropriation, discretionary (total) 5,189 4,622 4,489
Spending authority from offsetting collections, discretionary:
1700 Collected 18 25 25



1750 Spending auth from offsetting collections, disc (total) 18 25 25
1900 Budget authority (total) 5,428 4,951 4,732
1930 Total budgetary resources available 5,467 4,954 4,739
Memorandum (non-add) entries:
1940 Unobligated balance expiring –1
1941 Unexpired unobligated balance, end of year 3 7 5

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 3,248 3,153 3,167
3010 Obligations incurred, unexpired accounts 5,463 4,947 4,734
3011 Obligations incurred, expired accounts –34
3020 Outlays (gross) –5,524 –4,933 –4,674



3050 Unpaid obligations, end of year 3,153 3,167 3,227
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –1
3071 Change in uncollected pymts, Fed sources, expired 1
Memorandum (non-add) entries:
3100 Obligated balance, start of year 3,247 3,153 3,167
3200 Obligated balance, end of year 3,153 3,167 3,227

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 5,428 4,951 4,732
Outlays, gross:
4010 Outlays from new discretionary authority 3,468 3,708 3,542
4011 Outlays from discretionary balances 2,056 1,225 1,132



4020 Outlays, gross (total) 5,524 4,933 4,674
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –7 –16 –16
4033 Non-Federal sources –12 –9 –9



4040 Offsets against gross budget authority and outlays (total) –19 –25 –25
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 1



4070 Budget authority, net (discretionary) 5,410 4,926 4,707
4080 Outlays, net (discretionary) 5,505 4,908 4,649
4180 Budget authority, net (total) 5,410 4,926 4,707
4190 Outlays, net (total) 5,505 4,908 4,649

For 2016, the Budget requests advance appropriations of $4.9 billion for Medical Facilities. 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.

For Medical Facilities, the Budget reflects the following appropriation funding from 2014 through 2016: the 2014 enacted advance appropriation of $4.9 billion, augmented by $85 million (as provided in P.L. 113–76); the 2015 appropriation request of $4.7 billion; and the 2016 advance appropriation request of $4.9 billion. Medical Facilities provides for the operations and maintenance of the capital infrastructure required to provide health care 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.

Object Classification (in millions of dollars)


Identification code 36–0162–0–1–703 2013 actual 2014 est. 2015 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 1,084 1,058 1,091
11.3 Other than full-time permanent 23 21 22
11.5 Other personnel compensation 125 122 126



11.9 Total personnel compensation 1,232 1,201 1,239
12.1 Civilian personnel benefits 407 397 408
21.0 Employee travel 4 3 1
21.0 All other 28 28 27
22.0 Transportation of things 16 17 15
23.1 Rental payments to GSA 27 28 26
23.2 Rental payments to others 457 546 652
23.3 Communications, utilities, and miscellaneous charges 530 540 527
25.2 Other contractual services 706 669 763
26.0 Medical supplies and materials 336 317 275
31.0 Equipment 139 143 109
32.0 Medical land and structures 1,563 1,036 668



99.0 Direct obligations 5,445 4,925 4,710
99.0 Reimbursable obligations 18 22 24



99.9 Total new obligations 5,463 4,947 4,734

Employment Summary


Identification code 36–0162–0–1–703 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 23,151 22,328 22,328
2001 Reimbursable civilian full-time equivalent employment 490 490 490

Medical and Prosthetic Research

For necessary expenses in carrying out programs of medical and prosthetic research and development as authorized by chapter 73 of title 38, United States Code, [$585,664,000] $588,922,000, plus reimbursements, shall remain available until September 30, [2015] 2016. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 36–0161–0–1–703 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Bio-medical laboratory science research 602 284 284
0002 Rehabilitation research 95 95
0003 Health services research 96 90
0004 Clinical science research 116 116



0091 Total operating expenses 602 591 585
0101 Bio-medical laboratory science research 18 10
0102 Rehabilitation research 4 1
0103 Health services research 2 1
0104 Clinical science research 3 1



0191 Total capital investment 27 13



0799 Total direct obligations 602 618 598
0801 Reimbursable program 36 40 40



0900 Total new obligations 638 658 638

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 102 80 43
Budget authority:
Appropriations, discretionary:
1100 Appropriation 583 586 589
1130 Appropriations permanently reduced –1



1160 Appropriation, discretionary (total) 582 586 589
Spending authority from offsetting collections, discretionary:
1700 Collected 35 35 40
1701 Change in uncollected payments, Federal sources 1



1750 Spending auth from offsetting collections, disc (total) 36 35 40
1900 Budget authority (total) 618 621 629
1930 Total budgetary resources available 720 701 672
Memorandum (non-add) entries:
1940 Unobligated balance expiring –2
1941 Unexpired unobligated balance, end of year 80 43 34

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 211 271 318
3010 Obligations incurred, unexpired accounts 638 658 638
3011 Obligations incurred, expired accounts –7
3020 Outlays (gross) –571 –611 –619



3050 Unpaid obligations, end of year 271 318 337
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –2 –2
3070 Change in uncollected pymts, Fed sources, unexpired –1
3071 Change in uncollected pymts, Fed sources, expired –1



3090 Uncollected pymts, Fed sources, end of year –2 –2 –2
Memorandum (non-add) entries:
3100 Obligated balance, start of year 211 269 316
3200 Obligated balance, end of year 269 316 335

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 618 621 629
Outlays, gross:
4010 Outlays from new discretionary authority 342 442 448
4011 Outlays from discretionary balances 229 169 171



4020 Outlays, gross (total) 571 611 619
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –22 –35 –40
4033 Non-Federal sources –13



4040 Offsets against gross budget authority and outlays (total) –35 –35 –40
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –1



4070 Budget authority, net (discretionary) 582 586 589
4080 Outlays, net (discretionary) 536 576 579
4180 Budget authority, net (total) 582 586 589
4190 Outlays, net (total) 536 576 579

For 2015, the total budgetary resources of $1.9 billion is comprised of $589 million in direct appropriations, $589 million in medical care support such as physicians' pay, utilities and other overhead, $500 million in Federal and private sector grants, and $185 million in other non-federal resources. The research program will support 3,491 full time equivalents through direct appropriation.

This account is an intramural program that has had outstanding success performing research that has led to critical clinical achievements that improve the health and quality of life for veterans and the Nation. VA is at the forefront of producing new transformational approaches and technologies for preventing, diagnosing, and treating disease. VA research transforms medicine by engaging veterans as research volunteers and utilizing the results of that research in clinical care. Through technology, advancements, innovations, and information, research helps transform VA's health care into a leading example of medicine in the 21st Century.

In 2015, VA's research priorities will emphasize the critical needs of our newest veterans, specifically those who have served in Iraq and Afghanistan, while continuing to address the special health care needs of veterans. VA will continue to support studies dedicated to understanding chronic multi-symptom illness among Gulf War veterans and the long-term health effects of potentially hazardous substances to which they may have been exposed, including the development of a biorepository of blood samples for a wide range of future studies. These efforts will be tightly coordinated with related research undertaken by the Department of Defense.

Enhancing research on genomic medicine and continuing the Million Veteran Program (MVP) will be a major goal for VA Research in 2015. MVP, a groundbreaking genomic medicine program, seeks to collect genetic samples and general health information from one million veterans in the next 5 to 7 years. The program is on track to establish one of the largest genomic and health information research resources available in the world, which should help provide answers to many pressing medical questions and lead to improvements in care and prevention to veterans and the Nation. As of January 31, 2014, MVP had enrolled more than 241,000 veterans.

VA research will also support a wide array of research and development in engineering and technology to improve the lives of veterans with disabilities. Work includes both prosthetic systems that replace a lost limb, and those that activate residual or paralyzed nerves, muscles, and limbs.

A comprehensive research program supports VA's commitment to the health and care of the increasing number of women veterans. Recent areas of inquiry include studying how VA provides for women veterans' general and gender-specific health care needs, and understanding the experiences of women veterans while in service and their health risk factors later in life.

VA research will increase its emphasis on big data/bioinformatics. The goal is to improve the ability to extract knowledge from large, complex collections of digital data to solve some of the Nation's challenges. For VA, it has the potential to impact how VA handles veterans' data and for improving veterans' care. The Office of Research and Development's contribution to this initiative is in the area of bioinformatics, which involves developing and improving methods for storing, retrieving, and analyzing biological data.

The reach and scope of VA research is further expanded by collaborations with other Federal agencies, academic medical centers, nonprofit organizations, and commercial entities nationwide. Through VA's academic affiliations, as well as collaborations with other Federal agencies, VA research is fully integrated with the larger biomedical research community.

Veterans' health issues are addressed comprehensively in the following four program divisions and the medical care research support required for these programs:

Biomedical laboratory._Supports preclinical research to understand life processes from a molecular, genomic, and physiological level in regard to diseases affecting veterans.

Clinical science._Administers investigations (i.e., human subject research such as drug, surgical, single subject, pilot, and multi-center cooperative studies. as well as feasibility trials) aimed at instituting new, more effective clinical care.

Health services._Supports studies to identify and promote effective and efficient strategies to improve the delivery of health care to veterans.

Rehabilitation._Develops novel approaches to restoring veterans with traumatic amputation, central nervous system injuries, loss of sight and/or hearing, or other physical and cognitive impairments to full and productive lives.
VA's Medical and Prosthetic Research programs are included in the Federal Research and Development (R&D) budget.

SUMMARY OF PROGRAM RESOURCES [in millions of dollars]


2013 actual 2014 est. 2015 est.

Medical and prosthetic research appropriation 582 586 589
Federal resources (includes VA Medical Care support funding) 1,067 1,101 1,089

Other non-federal resources 163 195 185




Total program resources 1,812 1,882 1,863




Object Classification (in millions of dollars)


Identification code 36–0161–0–1–703 2013 actual 2014 est. 2015 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 174 177 177
11.3 Other than full-time permanent 15 15 15
11.5 Other personnel compensation 40 41 41



11.9 Total personnel compensation 229 233 233
12.1 Civilian personnel benefits 73 74 73
21.0 Employee travel 3 3 3
23.3 Communications, utilities, and miscellaneous charges 1 1 1
24.0 Printing and reproduction 1 1 1
25.2 Other services from non-Federal sources 220 212 212
26.0 Supplies and materials 38 40 38
31.0 Equipment 37 54 37



99.0 Direct obligations 602 618 598
99.0 Reimbursable obligations 36 40 40



99.9 Total new obligations 638 658 638

Employment Summary


Identification code 36–0161–0–1–703 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 2,964 3,010 3,010
2001 Reimbursable civilian full-time equivalent employment 481 481 481

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

Program and Financing (in millions of dollars)


Identification code 36–0169–0–1–703 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program activity 377 406 414
0801 Reimbursable program activity 9 11 11



0900 Total new obligations 386 417 425

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 7 7 6
Budget authority:
Appropriations, discretionary:
1120 Appropriations transferred to other accts [36–0162] –3
1121 Appropriations transferred from other accts [36–0162] 38 31 32
1121 Appropriations transferred from other accts [36–0152] 25 26 26
1121 Appropriations transferred from other accts [36–0160] 178 183 187
1121 Appropriations transferred from other accts [36–0167] 7 7 7
1121 Appropriations transferred from other accts [97–0130] 118 143 147
1121 Appropriations transferred from other accts [36–5287] 16 16 17



1160 Appropriation, discretionary (total) 379 406 416
Spending authority from offsetting collections, discretionary:
1700 Collected 8 10 7



1750 Spending auth from offsetting collections, disc (total) 8 10 7
1900 Budget authority (total) 387 416 423
1930 Total budgetary resources available 394 423 429
Memorandum (non-add) entries:
1940 Unobligated balance expiring –1
1941 Unexpired unobligated balance, end of year 7 6 4

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 65 83 73
3010 Obligations incurred, unexpired accounts 386 417 425
3011 Obligations incurred, expired accounts –10
3020 Outlays (gross) –358 –427 –438



3050 Unpaid obligations, end of year 83 73 60
Memorandum (non-add) entries:
3100 Obligated balance, start of year 65 83 73
3200 Obligated balance, end of year 83 73 60

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 387 416 423
Outlays, gross:
4010 Outlays from new discretionary authority 310 375 381
4011 Outlays from discretionary balances 48 52 57



4020 Outlays, gross (total) 358 427 438
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –7 –8 –5
4033 Non-Federal sources –1 –2 –2



4040 Offsets against gross budget authority and outlays (total) –8 –10 –7



4070 Budget authority, net (discretionary) 379 406 416
4080 Outlays, net (discretionary) 350 417 431
4180 Budget authority, net (total) 379 406 416
4190 Outlays, net (total) 350 417 431

The Department of Veterans Affairs (VA) and the Department of Defense (DOD) will each contribute funding to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 111–84, the National Defense Authorization Act for Fiscal Year 2010. This funding will support the continuing operations of the Captain James A. Lovell Federal Health Care Center (FHCC), which opened on December 20, 2010. In 2014 and 2015, VA expects to transfer funds from the Medical Services, 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 36–0169–0–1–703 2013 actual 2014 est. 2015 est.

Direct obligations:
11.1 Personnel compensation: Full-time permanent 170 199 203
12.1 Civilian personnel benefits 38 33 34
25.1 Advisory and assistance services 75 73 75
26.0 Supplies and materials 57 63 64
31.0 Equipment 10 11 11
32.0 Land and structures 27 27 27



99.0 Direct obligations 377 406 414
99.0 Reimbursable obligations 9 11 11



99.9 Total new obligations 386 417 425

Employment Summary


Identification code 36–0169–0–1–703 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 2,016 2,104 2,136

Medical Care Collections Fund

Program and Financing (in millions of dollars)


Identification code 36–5287–0–2–703 2013 actual 2014 est. 2015 est.

Budgetary Resources:
Budget authority:
Appropriations, discretionary:
1101 Appropriation (special or trust fund) 2,903 2,935 3,065
1120 Appropriations transferred to other accts [36–0160] –2,887 –2,919 –3,048
1120 Appropriations transferred to other accts [36–0169] –16 –16 –17

VA has the authority to collect co-payments, which are deposited into the Medical Care Collections Fund (MCCF) receipt account. As allowed by the provisions of the appropriations Act, these receipts are transferred to the Medical Services appropriation 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 this account. In 2013, $2.9 billion was collected in the MCCF receipt account and transferred to the Medical Services appropriation and Joint Demonstration Fund to provide health care to our veterans. These collections consist of co-payments from veterans for inpatient, outpatient, and nursing home care, and prescribed medications; third-party insurance payments from veterans for nonservice-connected conditions; and collections from enhanced-use leases, the Compensated Work Therapy Program, Compensation and Living Expensed Program, and the Parking Program.

Canteen Service Revolving Fund

Program and Financing (in millions of dollars)


Identification code 36–4014–0–3–705 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0801 Reimbursable operating expenses 272 272 278
0802 Reimbursable direct operations 155 155 160
0810 Reimbursable capital investment: Sales program: Purchase of equipment and leasehold 18 18 17



0900 Total new obligations 445 445 455

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 16 9 14
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 438 447 457
1801 Change in uncollected payments, Federal sources 3 3



1850 Spending auth from offsetting collections, mand (total) 438 450 460
1930 Total budgetary resources available 454 459 474
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 9 14 19

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 12 35 30
3010 Obligations incurred, unexpired accounts 445 445 455
3020 Outlays (gross) –422 –450 –460



3050 Unpaid obligations, end of year 35 30 25
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –2 –2 –5
3070 Change in uncollected pymts, Fed sources, unexpired –3 –3



3090 Uncollected pymts, Fed sources, end of year –2 –5 –8
Memorandum (non-add) entries:
3100 Obligated balance, start of year 10 33 25
3200 Obligated balance, end of year 33 25 17

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 438 450 460
Outlays, gross:
4100 Outlays from new mandatory authority 395 445 454
4101 Outlays from mandatory balances 27 5 6



4110 Outlays, gross (total) 422 450 460
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –1 –1
4123 Non-Federal sources –438 –446 –456



4130 Offsets against gross budget authority and outlays (total) –438 –447 –457
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired –3 –3
4170 Outlays, net (mandatory) –16 3 3
4190 Outlays, net (total) –16 3 3

The Veterans Canteen Service was established to furnish, at reasonable prices, meals, merchandise, and services necessary for the comfort and well-being of veterans in VA medical facilities.

Financing._ Operations will be financed from current revenues.

Object Classification (in millions of dollars)


Identification code 36–4014–0–3–705 2013 actual 2014 est. 2015 est.

Reimbursable obligations:
Personnel compensation:
11.1 Full-time permanent 124 124 126
11.3 Other than full-time permanent 5 5 5



11.9 Total personnel compensation 129 129 131
12.1 Civilian personnel benefits 30 30 31
21.0 Travel and transportation of persons 2 2 2
25.2 Other services from non-Federal sources 6 6 6
26.0 Supplies and materials 268 268 274
31.0 Equipment 10 10 11



99.9 Total new obligations 445 445 455

Employment Summary


Identification code 36–4014–0–3–705 2013 actual 2014 est. 2015 est.

2001 Reimbursable civilian full-time equivalent employment 3,307 3,375 3,425

Medical Center Research Organizations

Program and Financing (in millions of dollars)


Identification code 36–4026–0–3–703 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0801 Operating expenses 275 252 253

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 10 10
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 285 252 253



1850 Spending auth from offsetting collections, mand (total) 285 252 253
1930 Total budgetary resources available 285 262 263
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 10 10 10

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 10
3010 Obligations incurred, unexpired accounts 275 252 253
3020 Outlays (gross) –285 –252 –253
Memorandum (non-add) entries:
3100 Obligated balance, start of year 10

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 285 252 253
Outlays, gross:
4100 Outlays from new mandatory authority 275 252 253
4101 Outlays from mandatory balances 10



4110 Outlays, gross (total) 285 252 253
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –200 –214 –253
4123 Non-Federal sources –85 –38



4130 Offsets against gross budget authority and outlays (total) –285 –252 –253

These nonprofit corporations provide a flexible funding mechanism for the conduct of approved research at Department of Veterans Affairs medical centers. These organizations will derive funds to operate various research activities from Federal and non-Federal sources. No appropriation is required to support these activities.

Object Classification (in millions of dollars)


Identification code 36–4026–0–3–703 2013 actual 2014 est. 2015 est.

Reimbursable obligations:
21.0 Travel and transportation of persons 9 9 9
25.2 Other services from non-Federal sources 235 212 213
26.0 Supplies and materials 22 22 22
31.0 Equipment 9 9 9



99.9 Total new obligations 275 252 253

Trust Funds

General Post Fund, National Homes

Special and Trust Fund Receipts (in millions of dollars)


Identification code 36–8180–0–7–705 2013 actual 2014 est. 2015 est.

0100 Balance, start of year
Receipts:
0220 General Post Fund, National Homes, Deposits 30 30 31
0240 General Post Fund, National Homes, Interest on Investments 1 2 2



0299 Total receipts and collections 31 32 33



0400 Total: Balances and collections 31 32 33
Appropriations:
0500 General Post Fund, National Homes –31 –32 –33



0799 Balance, end of year

Program and Financing (in millions of dollars)


Identification code 36–8180–0–7–705 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Religious, recreational, and entertainment activities 19 24 25
0003 Therapeutic residence maintenance 1 1



0900 Total new obligations 19 25 26

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 83 95 102
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 31 32 33



1260 Appropriations, mandatory (total) 31 32 33
1930 Total budgetary resources available 114 127 135
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 95 102 109

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 3 2 7
3010 Obligations incurred, unexpired accounts 19 25 26
3020 Outlays (gross) –20 –20 –21



3050 Unpaid obligations, end of year 2 7 12
Memorandum (non-add) entries:
3100 Obligated balance, start of year 3 2 7
3200 Obligated balance, end of year 2 7 12

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 31 32 33
Outlays, gross:
4100 Outlays from new mandatory authority 19 20
4101 Outlays from mandatory balances 20 1 1



4110 Outlays, gross (total) 20 20 21
4180 Budget authority, net (total) 31 32 33
4190 Outlays, net (total) 20 20 21

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 63 86 71
5001 Total investments, EOY: Federal securities: Par value 86 71 54

This fund consists of gifts, bequests, and proceeds from the sale of property left in the care of the facilities by former beneficiaries; patients' fund balances; and proceeds from the sale of effects of beneficiaries who die leaving no heirs or without having otherwise disposed of their estate. Such funds are used to promote the comfort and welfare of veterans at hospitals, nursing homes, and domiciliaries where no general appropriation is available. Public Law 102–54 authorizes compensation work therapy and therapeutic transitional housing and loan programs to be funded from the General Post Fund. (38 U.S.C. chs. 83 and 85.)

Object Classification (in millions of dollars)


Identification code 36–8180–0–7–705 2013 actual 2014 est. 2015 est.

Direct obligations:
25.2 Other services from non-Federal sources 6 9 10
26.0 Supplies and materials 11 13 13
31.0 Equipment 2 2 2
32.0 Land and structures 1 1



99.9 Total new obligations 19 25 26

Benefits Programs

Federal Funds

Veterans Benefits Administration

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, [$71,476,104,000] $78,687,709,000, to remain available until expended: Provided, That not to exceed [$17,049,000] $15,430,000 of the amount appropriated under this heading shall be reimbursed to "General Operating Expenses, Veterans Benefits Administration'' and "Information Technology Systems'' for necessary expenses in implementing the provisions of chapters 51, 53, and 55 of title 38, United States Code, the funding source for which is specifically provided as the "Compensation and Pensions'' appropriation: Provided further, That such sums as may be earned on an actual qualifying patient basis, shall be reimbursed to "Medical Care Collections Fund'' to augment the funding of individual medical facilities for nursing home care provided to pensioners as authorized. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 36–0102–0–1–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0101 Veterans 53,638 60,372 65,527
0102 Survivors 5,831 6,206 6,646



0191 Compensation sub-total 59,469 66,578 72,173



0200 Other compensation expenses 59,469 66,578 72,173
0201 Chapter 18 21 21 22
0202 Clothing allowance 94 107 116
0203 Misc assistance (EAJ, SAFD) 10 11 11
0204 Medical exam pilot program 210 234 235
0205 OBRA payment to VBA and IT 2 4 3
0206 Reinstated entitlement program for survivors 3 4 4



0291 Total other compensation expenses 340 381 391



0293 Total compensation 59,809 66,959 72,564
0302 Veterans 3,597 3,701 3,841
0303 Survivors 1,589 1,785 2,004



0391 Pensions sub total 5,186 5,486 5,845
0401 Reimbursements to GOE, IT and VHA 9 16 15



0492 Total pensions 5,195 5,502 5,860
0502 Burial allowance 34 39 41
0503 Burial plots 19 23 25
0504 Service-connected deaths 49 52 56
0505 Burial flags 19 21 21
0506 Headstones and markers 67 78 85
0508 Graveliners 3 9 10
0509 Pre-Placed Crypts 9 15 26



0591 Total burial program 200 237 264



0900 Total new obligations (object class 42.0) 65,204 72,698 78,688

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 5,001 1,222
Budget authority:
Appropriations, mandatory:
1200 Appropriation 60,600 71,476 78,688
1221 Appropriations transferred from other accts [36–0137] 825



1260 Appropriations, mandatory (total) 61,425 71,476 78,688
1930 Total budgetary resources available 66,426 72,698 78,688
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1,222

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 4,691 5,136 5,849
3010 Obligations incurred, unexpired accounts 65,204 72,698 78,688
3020 Outlays (gross) –64,759 –71,985 –77,916



3050 Unpaid obligations, end of year 5,136 5,849 6,621
Memorandum (non-add) entries:
3100 Obligated balance, start of year 4,691 5,136 5,849
3200 Obligated balance, end of year 5,136 5,849 6,621

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 61,425 71,476 78,688
Outlays, gross:
4100 Outlays from new mandatory authority 55,067 65,627 72,067
4101 Outlays from mandatory balances 9,692 6,358 5,849



4110 Outlays, gross (total) 64,759 71,985 77,916
4180 Budget authority, net (total) 61,425 71,476 78,688
4190 Outlays, net (total) 64,759 71,985 77,916

Summary of Budget Authority and Outlays (in millions of dollars)


2013 actual 2014 est. 2015 est.

Enacted/requested:
Budget Authority 61,425 71,476 78,688
Outlays 64,759 71,985 77,916
Legislative proposal, subject to PAYGO:
Budget Authority –27
Outlays –27
Total:
Budget Authority 61,425 71,476 78,661
Outlays 64,759 71,985 77,889

WORKLOAD


2013 actual 2014 est 2015 est.

Compensation:
Rating-Related Actions 1,017,513 1,089,253 1,297,601
Non Rating Actions 477,049 677,049 677,049
Pension:
Rating-Related Actions 151,572 159,742 159,892
Non Rating Actions 666,300 698,970 686,628

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 VA to perform income matches for certain compensation recipients.

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

Legislation is proposed to provide a cost-of-living adjustment comparable to the annual social security increase to recipients of disability compensation, dependency and indemnity compensation, and clothing allowances. The increase, effective with payments made on January 1, 2015, is expected to be 1.4 percent.

AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS


2013 actual 2014 est 2015 est.

Veterans:
Cases 3,633,155 3,903,412 4,186,547

Average payment per case, per year $14,763 $15,467 $15,652




Total obligations (in millions) $53,638 $60,372 $65,527



Survivors:
Cases 358,157 368,796 382,080

Average payment per case, per year $16,280 $16,828 $17,393




Total obligations (in millions) $5,831 $6,206 $6,646



Chapter 18:
Children 1,186 1,188 1,190

Average payment per case, per year $17,616 $17,880 $18,130




Total obligations (in millions) $21 $21 $22



Clothing allowance:
Number of veterans 125,303 134,624 144,389

Average payment per case, per year $753 $792 $801




Total obligations (in millions) $94 $107 $116



Special Allowance for Dependents:
Cases 50 50 50

Average benefit $2,714 $2,755 $2,794




Total obligations (in millions) $0 $0 $0



Equal Access to Justice Act:
Cases 2,089 2,089 2,089

Average benefit $4,908 $4,982 $5,052




Total Obligations (in millions) $10 $10 $11



REPS:
Cases 137 195 194

Average benefit $25,081 $22,623 $22,662




Total Obligations (in millions) $3 $4 $4




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, 2015, is expected to be 1.4 percent.

AVERAGE NUMBER OF PENSION CASES AND PAYMENTS


2013 actual 2014 est. 2015 est.

Veterans:
Cases 308,995 308,460 308,715

Average payment per case, per year $11,639 $12,000 $12,444




Total obligations (in millions) $3,597 $3,701 $3,841



Survivors:
Cases 206,952 208,785 210,635

Average payment per case, per year $7,680 $8,547 $9,513




Total obligations (in millions) $1,589 $1,785 $2,004




Burial benefits in FY 2014 provide for: (a) the payment of an allowance of $734 (plus transportation charges where death occurs under VA care) to reimburse, in part, the burial and funeral expense of an eligible deceased veteran; (b) the payment of $734 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


2013 actual 2014 est. 2015 est.

Burial allowance 60,630 60,798 64,049
Burial plot 31,071 31,157 32,823
Service-connected deaths 25,823 25,851 27,891
Burial flags 519,730 500,010 497,644
Headstones and markers 358,572 351,953 362,885
Graveliners 28,538 27,310 27,053
Preplaced crypts 38,598 42,000 71,850

Compensation and Pensions

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 36–0102–4–1–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0101 Adjustments to Compensation Program –30
0105 Expand Burial benefits 3



0900 Total new obligations (object class 42.0) –27

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation –27



1260 Appropriations, mandatory (total) –27
1930 Total budgetary resources available –27

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts –27
3020 Outlays (gross) 27

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –27
Outlays, gross:
4100 Outlays from new mandatory authority –27
4180 Budget authority, net (total) –27
4190 Outlays, net (total) –27

Readjustment Benefits

For the payment of readjustment and rehabilitation benefits to or on behalf of veterans as authorized by chapters 21, 30, 31, 33, 34, 35, 36, 39, 41, 51, 53, 55, and 61 of title 38, United States Code, [and for the payment of benefits under the Veterans Retraining Assistance Program, $13,135,898,000] $14,761,862,000, to remain available until expended: Provided, That expenses for rehabilitation program services and assistance which the Secretary is authorized to provide under subsection (a) of section 3104 of title 38, United States Code, other than under paragraphs (1), (2), (5), and (11) of that subsection, shall be charged to this account. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 36–0137–0–1–702 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0101 Sons and daughters 419 450 472
0102 Spouses 64 67 69



0191 Total education and training 483 517 541
0201 Vocational rehabilitation training 564 617 675
0202 Subsistence allowance 367 425 480
0203 Automobiles and adaptive equipment 112 118 124
0204 Housing grants 57 66 72
0205 Housing Technology Grants 1 1



0291 Total special assistance to disabled veterans 1,100 1,227 1,352
0301 Work study 38 46 50
0302 Payments to States 19 19 19
0303 All-volunteer assistance: Basic benefits and all other 10,817 11,649 12,776
0304 Veterans Retraining Assistance Program 428 498
0305 Tuition Assistance 9 8 7
0306 Licensing and Certification 2 2 3
0307 Reporting fees 10 14 14
0308 Reimbursement to GOE 2 1 1



0391 Total All-volunteer assistance and other 11,325 12,237 12,870



0799 Total direct obligations 12,908 13,981 14,763
0801 Veterans and servicepersons basic benefits 1 1
0802 Veterans and servicepersons supplementary benefits 143 107 111
0803 Chapter 1606 reservists benefits 104 86 87
0804 Chapter 1606 reservists supplementary benefits 51 42 42
0805 Chapter 1607 reservists benefits 70 47 31



0899 Total reimbursable obligations 369 283 271



0900 Total new obligations 13,277 14,264 15,034

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 2,555 845
Budget authority:
Appropriations, mandatory:
1200 Appropriation 12,023 13,136 14,762
1220 Appropriations transferred to other accts [36–0102] –825



1260 Appropriations, mandatory (total) 11,198 13,136 14,762
Spending authority from offsetting collections, mandatory:
1800 Collected 369 283 272



1850 Spending auth from offsetting collections, mand (total) 369 283 272
1900 Budget authority (total) 11,567 13,419 15,034
1930 Total budgetary resources available 14,122 14,264 15,034
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 845

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 545 646 1,179
3010 Obligations incurred, unexpired accounts 13,277 14,264 15,034
3020 Outlays (gross) –13,176 –13,731 –14,472



3050 Unpaid obligations, end of year 646 1,179 1,741
Memorandum (non-add) entries:
3100 Obligated balance, start of year 545 646 1,179
3200 Obligated balance, end of year 646 1,179 1,741

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 11,567 13,419 15,034
Outlays, gross:
4100 Outlays from new mandatory authority 10,076 12,240 13,293
4101 Outlays from mandatory balances 3,100 1,491 1,179



4110 Outlays, gross (total) 13,176 13,731 14,472
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –369 –283 –272
4180 Budget authority, net (total) 11,198 13,136 14,762
4190 Outlays, net (total) 12,807 13,448 14,200

Summary of Budget Authority and Outlays (in millions of dollars)


2013 actual 2014 est. 2015 est.

Enacted/requested:
Budget Authority 11,198 13,136 14,762
Outlays 12,807 13,448 14,200
Legislative proposal, subject to PAYGO:
Budget Authority 13
Outlays 13
Total:
Budget Authority 11,198 13,136 14,775
Outlays 12,807 13,448 14,213

WORKLOAD - Vocational Rehabilitation and Employment


2013 actual 2014 est. 2015 est.

Evaluation and planning 88,645 89,531 90,427
Rehabilitation services 105,900 106,959 108,029
Employment services status 20,291 20,494 20,699
Vocational/educational counseling 16,102 16,263 16,426

WORKLOAD - Education


2013 actual 2014 est. 2015 est.

Original claims 561,139 577,412 601,086
Adjustments/supplemental claims 3,952,147 4,066,759 4,233,496

This appropriation finances educational assistance allowances for certain service persons, 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) servicepersons 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 servicepersons and matching contributions provided by the Department of Defense are included in the Post-Vietnam Era Veterans Education Account.

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

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

Survivors and Dependents Educational Assistance (Chapter 35)._Benefits are provided to children and spouses of veterans who died of a service-connected disability or whose service-connected disability is rated permanent and total. In addition, dependents of servicepersons missing in action or interred by a hostile foreign government for more than 90 days are also eligible. The following table provides a comparison of trainees and costs for the Dependents Educational Assistance.
The Veterans Retraining Assistance Program, established under Public Law 112–56, is a program that, from July 1, 2012 through March 31, 2014, provides up to 12 months of retraining assistance to veterans at least 35 years of age but not more than 60 years of age, who are unemployed, received an honorable discharge and have no eligibility remaining for other education benefits. Veterans participating in this program would receive monthly payments equal to the three-year payment rate under the Montgomery GI Bill (MGIB) chapter 30.
The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.

CASELOAD AND AVERAGE COST DATA


2013 actual 2014 est. 2015 est.

Chapter 33:
Number of trainees 754,529 791,501 850,863

Average cost per trainee $13,465 $14,107 $14,570




Total cost (in millions) $10,160 $11,165 $12,397



Chapter 30:
Number of trainees 90,678 65,599 49,219

Average cost per trainee $8,551 $8,825 $9,727




Total cost (in millions) $775 $579 $479



Chapter 1606:
Number of trainees 62,656 48,505 47,964

Average cost per trainee $2,449 $2,579 $2,648




Total cost (in millions) $155 $127 $129



Chapter 1607:
Number of trainees 17,297 11,095 7,214

Average cost per trainee $4,028 $4,241 $4,356




Total cost (in millions) $70 $47 $31






Chapter 35 Sons and Daughters:
Number of trainees 74,560 76,049 77,569

Average cost per trainee (in dollars) $5,625 $5,922 $6,082




Total cost (in millions) $419 $450 $472



Chapter 35 Wives and Widow(ers):
Number of trainees 14,600 14,592 14,583

Average cost per trainee (in dollars) $4,378 $4,608 $4,733




Total cost (in millions) $64 $67 $69



Veterans Retraining Assistance Program:
Number of trainees 67,918 54,000

Average cost per trainee $6,308 $9,231




Total cost (in millions) $428 $498




Vocational Rehabilitation and Employment (Chapter 31)._Servicemembers and veterans with service-connected disabilities receive the assistance necessary to help them prepare for, obtain, and maintain suitable employment. Comprehensive assessments may include interest and aptitude testing as well as specialized assessments such as functional capacity examinations. During the training phase of the program, eligible servicemembers and veterans are provided assistance for necessary training such as tuition, fees, books and supplies at colleges, technical schools and other training programs. A veteran enrolled in training receives a monthly subsistence allowance. Eligible veterans may also receive specialized or adaptive equipment to help them overcome a disability or enable them to compete with non-disabled individuals. At the completion of training, veterans are provided with employment and placement services, including supplies and equipment needed to enter employment, adaptive equipment and workplace accommodations, incentives to employers to reimburse them for hiring and training veterans with disabilities, and two final months of subsistence allowance.

CASELOAD AND AVERAGE COST DATA


2013 actual 2014 est. 2015 est.

Chapter 31:
Rehabilitation, Evaluation, Planning and Service cases 35,653 37,436 39,307
Number of trainees 88,917 93,363 98,031

Average cost per trainee (in dollars) $10,468 $11,164 $11,782




Total cost (in millions) $931 $1,042 $1,155




Specially Adapted Housing Grants._Specially adapted housing grants are provided to certain severely disabled veterans. In 2014, the maximum grant amount was $67,555. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up to $13,511 in 2014.

Specially Adapted Housing Assistive Technology Grants._Under the Veterans Benefits Act of 2010, (Public Law 111–275), VA may provide grants of up to $200,000 per fiscal year to individuals or entities for the development of specially adapted housing assistive technologies and limits to $1 million the aggregate amount of such grants VA may award in any fiscal year.

Automobile Grants and Adaptive Equipment._Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance is provided to certain service-disabled veterans and servicepersons toward the purchase price of an automobile. The maximum allowance increased to $19,905 in 2014, under The Veterans Benefits Act of 2010, (Public Law 111–275) and will continue to increase based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.

CASELOAD AND AVERAGE COST DATA


2013 actual 2014 est. 2015 est.

Housing grants:
Number of housing grants 1,427 2,093 2,149

Average cost per grant $40,077 $31,589 $33,444




Total cost (in millions) $57 $66 $72



Number of housing technology grants 0 5 5

Average cost per grant $0 $200,000 $200,000




Total cost (in millions) $0 $1 $1



Automobiles or other conveyances:
Number of conveyances 2,242 2,262 2,262

Average benefit $17,067 $17,408 $17,756




Obligations (in millions) $40 $39 $40



Adaptive equipment (including maintenance, repair, and installation for automobiles):
Number of items 7,695 7,695 7,695

Average benefit $9,470 $10,179 $10,940




Obligations (in millions) $72 $78 $84




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

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

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

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

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

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

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

Object Classification (in millions of dollars)


Identification code 36–0137–0–1–702 2013 actual 2014 est. 2015 est.

41.0 Direct obligations: Grants, subsidies, and contributions 12,908 13,981 14,762
99.0 Reimbursable obligations 369 283 272



99.9 Total new obligations 13,277 14,264 15,034

Readjustment Benefits

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 36–0137–4–1–702 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0201 Adjustments to the Education Program 1
0204 Improvements to the Vocational Rehabilitation Program 1
0207 Improvements to the Housing Grant Program 11



0293 Total Readjustment Benefits direct program 13



0900 Total new obligations (object class 41.0) 13

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 13



1260 Appropriations, mandatory (total) 13
1900 Budget authority (total) 13
1930 Total budgetary resources available 13

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 13
3020 Outlays (gross) –13

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 13
Outlays, gross:
4100 Outlays from new mandatory authority 13
4180 Budget authority, net (total) 13
4190 Outlays, net (total) 13

Veterans Insurance and Indemnities

For military and naval insurance, national service life insurance, servicemen's indemnities, service-disabled veterans insurance, and veterans mortgage life insurance as authorized by chapters 19 and 21, title 38, United States Code, [$77,567,000] $63,257,000, to remain available until expended. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 36–0120–0–1–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0011 VMLI Death Claims 30 30 30
0012 Payment to Service-Disabled Veterans Insurance 79 55 38



0100 Total direct expenses 109 85 68



0900 Total new obligations 109 85 68

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1 2
Budget authority:
Appropriations, mandatory:
1200 Appropriation 105 78 63



1260 Appropriations, mandatory (total) 105 78 63
Spending authority from offsetting collections, mandatory:
1800 Collected 5 5 5



1850 Spending auth from offsetting collections, mand (total) 5 5 5
1900 Budget authority (total) 110 83 68
1930 Total budgetary resources available 111 85 68
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 2

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1 1 1
3010 Obligations incurred, unexpired accounts 109 85 68
3020 Outlays (gross) –109 –85 –68



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

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 110 83 68
Outlays, gross:
4100 Outlays from new mandatory authority 107 83 67
4101 Outlays from mandatory balances 2 2 1



4110 Outlays, gross (total) 109 85 68
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –5 –5 –5
4180 Budget authority, net (total) 105 78 63
4190 Outlays, net (total) 104 80 63

WORKLOAD


2013 actual 2014 est. 2015 est.

Policy service actions 927,351 902,596 865,227
Collections 820,873 750,315 684,435
Disability claims 42,015 52,310 53,070
Insurance awards 239,347 233,949 221,096

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
The insurance business line administers six life insurance programs, including two trust funds, two public enterprise funds, a trust revolving fund, and Veterans' Mortgage Life Insurance (VMLI), and supervises four additional programs for the benefit of servicepersons, veterans, and their beneficiaries through contracts with a commercial company. All programs are operated on a commercial basis, to the extent possible, consistent with all applicable statutes. The insurance appropriation is the supplemental funding mechanism for the following Government life insurance activities: National Service Life Insurance (NSLI); Service-Disabled Veterans Insurance Fund (S-DVI); and Veterans' Mortgage Life Insurance.

National Service Life Insurance._Payments are made to the NSLI fund for certain World War II veterans for: (a) extra hazards of service; (b) gratuitous insurance granted to certain persons unable to apply for National Service Life Insurance; and (c) death claims on policies under the waiver of a premium while the insured was on active duty.

Payment to Service-Disabled Veterans Insurance Fund._Payments are made to the S-DVI fund to supplement the premiums and other receipts of the fund in amounts necessary to pay claims on insurance policies issued to veterans with service-connected disabilities.

Veterans' Mortgage Life Insurance._Payments are made to mortgage holders under this program, which provides mortgage protection life insurance to veterans who have received a grant for specially adapted housing due to severe disabilities. The trend in the number and amount of insurance policies in force appears in the following table.

POLICIES AND INSURANCE IN FORCE


VMLI Policies 2013 actual 2014 est. 2015 est.

Number of Policies 2,419 2,460 2,450
Amount of Insurance (dollars in millions) $295 $314 $326

Object Classification (in millions of dollars)


Identification code 36–0120–0–1–701 2013 actual 2014 est. 2015 est.

42.0 Direct obligations: Insurance claims and indemnities 105 81 64
99.0 Reimbursable obligations 4 4 4



99.9 Total new obligations 109 85 68

Filipino Veterans Equity Compensation Fund

Program and Financing (in millions of dollars)


Identification code 36–1121–0–1–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Filipino veterans equity compensation fund 1 1



0900 Total new obligations (object class 42.0) 1 1

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 58 57 56
1930 Total budgetary resources available 58 57 56
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 57 56 56

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 1 1
3020 Outlays (gross) –1 –1

Budget authority and outlays, net:
Discretionary:
Outlays, gross:
4011 Outlays from discretionary balances 1 1
4190 Outlays, net (total) 1 1

This fund was established under the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act of 2009 (P.L. 110–329), to make payments to eligible persons who served in the Philippines during World War II. Payments were subsequently authorized by Congress in the American Recovery and Reinvestment Act of 2009 (P.L. 111–5). Original funding of $198,000,000 was supplemented by a transfer of $67,000,000 authorized by P.L. 111–212 that remains available until expended. Payments to citizens of the United States are $15,000. Payments to non-U.S. citizens are $9,000.

Service-disabled Veterans Insurance Fund

Program and Financing (in millions of dollars)


Identification code 36–4012–0–3–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0801 Capital investment 22 22 22
0802 Death claims 97 114 122
0803 All other 10 10 11
0804 Payments to GOE and IT 7 8 9



0900 Total new obligations 136 154 164

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 43 58 40
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 151 136 126



1850 Spending auth from offsetting collections, mand (total) 151 136 126
1900 Budget authority (total) 151 136 126
1930 Total budgetary resources available 194 194 166
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 58 40 2

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 13 16 14
3010 Obligations incurred, unexpired accounts 136 154 164
3020 Outlays (gross) –133 –156 –164



3050 Unpaid obligations, end of year 16 14 14
Memorandum (non-add) entries:
3100 Obligated balance, start of year 13 16 14
3200 Obligated balance, end of year 16 14 14

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 151 136 126
Outlays, gross:
4100 Outlays from new mandatory authority 67 81 110
4101 Outlays from mandatory balances 66 75 54



4110 Outlays, gross (total) 133 156 164
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –79 –54 –38
4123 Baseline Program [Interest on loans] –4 –4 –4
4123 Baseline Program [Premiums Earned] –51 –60 –65
4123 Baseline Program [Repayments of Loan/Liens] –17 –18 –19



4130 Offsets against gross budget authority and outlays (total) –151 –136 –126
4170 Outlays, net (mandatory) –18 20 38
4190 Outlays, net (total) –18 20 38

The Insurance Act of 1951 established the Service-Disabled Veterans Insurance (S-DVI) program for veterans with service-connected disabilities. S-DVI is open to veterans who separated from the service on or after April 25, 1951. This fund finances the payment of claims on existing life insurance policies and remains open for new issues at standard rates to veterans having service-connected disabilities.

Operating costs

Death claims._Represents payments to designated beneficiaries.

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

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

Administration._Represents the administrative costs of claims processing and account maintenance.
The trend in the number and amount of policies in force is indicated in the following table.

POLICIES AND INSURANCE IN FORCE


2013 actual 2014 est. 2015 est.

Number of policies (EOY) 251,497 261,966 271,612
Insurance in force (dollars in millions) (EOY) $2,620 $2,830 $2,978

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

Operating results and financial condition._Since premium and other receipts are insufficient to cover operations, the fund continues to project liabilities in excess of assets. The deficit is expected to reach an estimated $1,285 million by September 30, 2015. 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 36–4012–0–3–701 2013 actual 2014 est. 2015 est.

Reimbursable obligations:
33.0 Investments and loans 22 22 22
42.0 Insurance claims and indemnities 114 132 142



99.9 Total new obligations 136 154 164

Veterans Reopened Insurance Fund

Program and Financing (in millions of dollars)


Identification code 36–4010–0–3–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0801 Death claims 31 30 28
0802 Dividends 4 3 2
0803 All other 4 5 5
0804 Capital investment: policy loans 1 1 1



0900 Total new obligations 40 39 36

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 213 188 162
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 15 13 11



1850 Spending auth from offsetting collections, mand (total) 15 13 11
1930 Total budgetary resources available 228 201 173
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 188 162 137

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 44 42 35
3010 Obligations incurred, unexpired accounts 40 39 36
3020 Outlays (gross) –42 –46 –41



3050 Unpaid obligations, end of year 42 35 30
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –3 –3 –3



3090 Uncollected pymts, Fed sources, end of year –3 –3 –3
Memorandum (non-add) entries:
3100 Obligated balance, start of year 41 39 32
3200 Obligated balance, end of year 39 32 27

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 15 13 11
Outlays, gross:
4100 Outlays from new mandatory authority 11
4101 Outlays from mandatory balances 42 46 30



4110 Outlays, gross (total) 42 46 41
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4121 Baseline Program [Fund Earnings] –12 –10 –8
4123 Baseline Program [Fund Premiums] –1 –1 –1
4123 Baseline Program [Cash Collections] –2 –2 –2



4130 Offsets against gross budget authority and outlays (total) –15 –13 –11
4170 Outlays, net (mandatory) 27 33 30
4190 Outlays, net (total) 27 33 30

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 253 226 193
5001 Total investments, EOY: Federal securities: Par value 226 193 163

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund pays claims and administrative costs on participating life insurance policies issued during the period May 1, 1965, through May 2, 1966, under three life insurance programs: (1) service-disabled standard insurance; (2) service-disabled rated insurance; and (3) nonservice-disabled insurance availing disabled World War II and Korean conflict veterans an opportunity to acquire life insurance coverage who were no longer eligible for other government insurance.
Budget program:

Death claims._Represents payments to designated beneficiaries.

Dividends._Policyholders participate in the distribution of annual dividends.

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

Policy loans made._A policyholder may borrow up to 94 percent of the cash value of his policy at an interest rate adjusted to reflect private sector borrowing costs.._The following table reflects the decrease in the number of policies and the amount of insurance in force:

POLICIES AND INSURANCE IN FORCE


2013 actual 2014 est. 2015 est.

Number of policies 20,568 17,360 14,570
Insurance in force (dollars in millions) $216 $185 $156

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

Object Classification (in millions of dollars)


Identification code 36–4010–0–3–701 2013 actual 2014 est. 2015 est.

Reimbursable obligations:
33.0 Investments and loans 1 1 1
42.0 Insurance claims and indemnities 34 34 32
43.0 Interest and dividends 5 4 3



99.9 Total new obligations 40 39 36

Servicemembers' Group Life Insurance Fund

Program and Financing (in millions of dollars)


Identification code 36–4009–0–3–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0801 Premium payments 774 820 857
0802 Payments to carrier 200 132
0803 Payment to GOE 3 3 3



0900 Total new obligations (object class 41.0) 977 955 860

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1 1 1
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 977 955 860



1850 Spending auth from offsetting collections, mand (total) 977 955 860
1930 Total budgetary resources available 978 956 861
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1 1 1

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 977 955 860
3020 Outlays (gross) –977 –955 –860

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 977 955 860
Outlays, gross:
4100 Outlays from new mandatory authority 976 954 859
4101 Outlays from mandatory balances 1 1 1



4110 Outlays, gross (total) 977 955 860
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –977 –955 –860

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 1 1 1
5001 Total investments, EOY: Federal securities: Par value 1 1 1

This fund finances the payment of group life insurance premiums to private insurance companies under the Servicemembers' Group Life Insurance (SGLI) Act of 1965, as amended. SGLI is a program for Servicemembers on active duty, ready reservists, members of the National Guard, members of the Commissioned Corps of the National Oceanic and Atmospheric Administration and the Public Health Service, cadets and midshipmen of the four service academies, and members of the Reserve Officer Training Corps. SGLI coverage is available in $50,000 increments up to the maximum of $400,000. Veterans' Group Life Insurance (VGLI) is a program of post-separation insurance which allows Servicemembers to convert their SGLI coverage to renewable term insurance. Family Servicemembers' Group Life Insurance (FSGLI) is a program extended to the spouses and dependent children of members insured under the SGLI program. FSGLI provides up to a maximum of $100,000 of insurance coverage for spouses, not to exceed the amount of SGLI the insured member has in force, and $10,000 of free coverage for dependent children. Spousal coverage is issued in increments of $10,000.

The Servicemembers' Group Life Insurance Traumatic Injury Protection Program (TSGLI) became effective December 1, 2005. TSGLI provides for payment between $25,000 and $100,000 (depending on the type of injury) to any member of the uniformed services covered by SGLI who sustains a traumatic injury that results in certain serious losses.

Object Classification (in millions of dollars)


Identification code 36–4009–0–3–701 2013 actual 2014 est. 2015 est.

Reimbursable obligations:
41.0 Grants, subsidies, and contributions 977 955 860
99.0 Reimbursable obligations 977 955 860

Veterans Housing Benefit Program Fund

For the cost of direct and guaranteed loans, such sums as may be necessary to carry out the program, as authorized by subchapters I through III of chapter 37 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974: Provided further, That during fiscal year [2014] 2015, 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, [$158,430,000] $160,881,000. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 36–1119–0–1–704 2013 actual 2014 est. 2015 est.

Obligations by program activity:
Credit program obligations:
0702 Loan guarantee subsidy 249
0705 Reestimates of direct loan subsidy 35 3
0706 Interest on reestimates of direct loan subsidy 16 4
0707 Reestimates of loan guarantee subsidy 1,187 1,789
0708 Interest on reestimates of loan guarantee subsidy 142 248
0709 Administrative expenses 151 158 161



0900 Total new obligations 1,531 2,202 410

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1 1
Budget authority:
Appropriations, discretionary:
1100 Appropriation 158 158 161



1160 Appropriation, discretionary (total) 158 158 161
Appropriations, mandatory:
1200 Appropriation 1,379 2,044 249



1260 Appropriations, mandatory (total) 1,379 2,044 249
1900 Budget authority (total) 1,537 2,202 410
1930 Total budgetary resources available 1,537 2,203 411
Memorandum (non-add) entries:
1940 Unobligated balance expiring –5
1941 Unexpired unobligated balance, end of year 1 1 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1 1
3010 Obligations incurred, unexpired accounts 1,531 2,202 410
3020 Outlays (gross) –1,530 –2,202 –410



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 158 158 161
Outlays, gross:
4010 Outlays from new discretionary authority 151 158 161
Mandatory:
4090 Budget authority, gross 1,379 2,044 249
Outlays, gross:
4100 Outlays from new mandatory authority 1,379 2,044 249
4180 Budget authority, net (total) 1,537 2,202 410
4190 Outlays, net (total) 1,530 2,202 410

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)


Identification code 36–1119–0–1–704 2013 actual 2014 est. 2015 est.

Direct loan levels supportable by subsidy budget authority:
115001 Acquired Direct Loans 2 10 11
115004 Vendee Direct Loans 210 320



115999 Total direct loan levels 2 220 331
Direct loan subsidy (in percent):
132001 Acquired Direct Loans –2.29 –5.00 –5.06
132004 Vendee Direct Loans 0.00 –24.13 –20.79



132999 Weighted average subsidy rate –2.29 –23.26 –20.27
Direct loan subsidy budget authority:
133001 Acquired Direct Loans –1
133004 Vendee Direct Loans –51 –67



133999 Total subsidy budget authority –51 –68
Direct loan subsidy outlays:
134001 Acquired Direct Loans –1
134004 Vendee Direct Loans –51 –67



134999 Total subsidy outlays –51 –68
Direct loan upward reestimates:
135001 Acquired Direct Loans 12 2
135004 Vendee Direct Loans 9 1
135005 Acquired and Vendee Loan Reestimates 29 5



135999 Total upward reestimate budget authority 50 8
Direct loan downward reestimates:
137001 Acquired Direct Loans –1
137004 Vendee Direct Loans –15 –9
137005 Acquired and Vendee Loan Reestimates –1 –6



137999 Total downward reestimate budget authority –16 –16

Guaranteed loan levels supportable by subsidy budget authority:
215001 Housing Guaranteed Loans 134,859 112,026 92,070



215999 Total loan guarantee levels 134,859 112,026 92,070
Guaranteed loan subsidy (in percent):
232001 Housing Guaranteed Loans –0.10 –0.02 0.27



232999 Weighted average subsidy rate –0.10 –0.02 0.27
Guaranteed loan subsidy budget authority:
233001 Housing Guaranteed Loans –135 –22 249



233999 Total subsidy budget authority –135 –22 249
Guaranteed loan subsidy outlays:
234001 Housing Guaranteed Loans –135 –22 249



234999 Total subsidy outlays –135 –22 249
Guaranteed loan upward reestimates:
235001 Housing Guaranteed Loans 1,294 1,970
235002 Guaranteed Loan Sale Securities—Vendee 34 67



235999 Total upward reestimate budget authority 1,328 2,037
Guaranteed loan downward reestimates:
237001 Housing Guaranteed Loans –18 –7
237002 Guaranteed Loan Sale Securities—Vendee –19



237999 Total downward reestimate subsidy budget authority –37 –7

Administrative expense data:
3510 Budget authority 158 158 161
3590 Outlays from new authority 151 158 161

As required by the Federal Credit Reform Act of 1990, this account records, for these programs, the subsidy costs associated with the direct loans obligated and loan guarantees committed in 1992 and beyond, (including modifications of direct loans or loan guarantees that resulted from obligations or commitments in any year), as well as for the administrative expenses of these programs. The subsidy amounts are estimated on a net present value basis.

Veterans Affairs (VA) housing program account._The housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National Guard purchase, retain, and adapt homes in recognition of their service to the Nation. When a borrower purchases a home, the program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required. Under 38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement 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;
(d) 25 percent of the loan amount for loans of $144,001 to $417,000; or
(e) For certain loans in excess of $417,000, the guaranty will be the lesser of: 25 percent of the county loan limit, or 25 percent of the loan.
This appropriation provides for the corporate leadership and operational support to VA's housing business line.
The housing program facilitates the extension of private capital, on more liberal terms than generally available to nonveterans, to assist veterans and servicepersons in obtaining housing credit, and assist veterans in retaining their homes during periods of temporary economic difficulty through intensive supplemental mortgage loan servicing.

Guaranteed transitional housing loans for homeless veterans._Established as a pilot project by the Veterans Benefits Improvement Act of 1998, Public Law 105–368, this program will not execute any new loans. The existing loan will continue to be serviced within the financing account and no further funds will be required from the program account.

WORKLOAD [In thousands]


2013 actual 2014 est. 2015 est.

Construction and valuation 430 314 247
Loan processing 1,333 974 768
Loan service and claims 122 115 115

Object Classification (in millions of dollars)


Identification code 36–1119–0–1–704 2013 actual 2014 est. 2015 est.

Direct obligations:
25.2 Other services from non-Federal sources 152 158 161
41.0 Grants, subsidies, and contributions 1,379 2,044 249



99.9 Total new obligations 1,531 2,202 410

Housing Direct Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 36–4127–0–3–704 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0003 Property sales expense 1 1
0004 Property management/other expense 1 1 5



0091 Direct program activities, subtotal 2 1 6
Credit program obligations:
0710 Direct loan obligations 2 220 332
0713 Payment of interest to Treasury 36 183 210
0740 Negative subsidy obligations 51 67
0742 Downward reestimate paid to receipt account 15 12
0743 Interest on downward reestimates 1 5



0791 Direct program activities, subtotal 54 471 609



0900 Total new obligations 56 472 615

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 88 90
1023 Unobligated balances applied to repay debt –88 –90
Financing authority:
Borrowing authority, mandatory:
1400 Borrowing authority 212 472 615
1422 Borrowing authority applied to repay debt –133



1440 Borrowing authority, mandatory (total) 79 472 615
Spending authority from offsetting collections, mandatory:
1800 Collected 147 66 83
1825 Spending authority from offsetting collections applied to repay debt –80 –66 –83



1850 Spending auth from offsetting collections, mand (total) 67
1900 Financing authority (total) 146 472 615
1930 Total budgetary resources available 146 472 615
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 90

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 4
3010 Obligations incurred, unexpired accounts 56 472 615
3020 Financing disbursements (gross) –56 –468 –613



3050 Unpaid obligations, end of year 4 6
Memorandum (non-add) entries:
3100 Obligated balance, start of year 4
3200 Obligated balance, end of year 4 6

Financing authority and disbursements, net:
Mandatory:
4090 Financing authority, gross 146 472 615
Financing disbursements:
4110 Financing disbursements, gross 56 468 613
Offsets against gross financing authority and disbursements:
Offsetting collections (collected) from:
4120 Federal sources: Payments from program account –50 –8
4120 Reimbursements from DLFA –2
4122 Interest on uninvested funds –12
4123 Interest and principal received on loans –76 –53 –66
4123 Fees –3 –5
4123 Cash sale of properties –8 –2 –10
4123 Other –1



4130 Offsets against gross financing auth and disbursements (total) –147 –66 –83



4160 Financing authority, net (mandatory) –1 406 532
4170 Financing disbursements, net (mandatory) –91 402 530
4180 Financing authority, net (total) –1 406 532
4190 Financing disbursements, net (total) –91 402 530

Status of Direct Loans (in millions of dollars)


Identification code 36–4127–0–3–704 2013 actual 2014 est. 2015 est.

Position with respect to appropriations act limitation on obligations:
1131 Direct loan obligations exempt from limitation 2 220 332



1150 Total direct loan obligations 2 220 332

Cumulative balance of direct loans outstanding:
1210 Outstanding, start of year 598 525 710
1231 Disbursements: Direct loan disbursements 2 220 331
1251 Repayments: Repayments and prepayments –53 –23 –26
Write-offs for default:
1263 Direct loans –14 –12 –8
1264 Other adjustments, Data Reconciliation –8



1290 Outstanding, end of year 525 710 1,007

As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government resulting from direct loans obligated in 1992 and beyond (including modifications of direct loans that resulted from obligations in any year). The amounts in this account are a means of financing and are not included in the budget totals.

Balance Sheet (in millions of dollars)


Identification code 36–4127–0–3–704 2012 actual 2013 actual

ASSETS:
Federal assets:
1101 Fund balances with Treasury 88 91
Investments in US securities:
1106 Receivables, net 28 2
1206 Non-Federal assets: Receivables, net 4
Net value of assets related to post-1991 direct loans receivable:
1401 Direct loans receivable, gross 598 525
1402 Interest receivable 14 15
1404 Foreclosed property 7 16
1405 Allowance for subsidy cost 21 56


1499 Net present value of assets related to direct loans 640 612
1901 Other Federal assets: Other assets 1 1


1999 Total assets 757 710
LIABILITIES:
Federal liabilities:
2103 Debt 749 661
2105 Other 8 47
2207 Non-Federal liabilities: Other 2


2999 Total liabilities 757 710


4999 Total liabilities and net position 757 710

Housing Guaranteed Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 36–4129–0–3–704 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0002 Losses on defaulted loans 1,120 1,026 1,120
0005 Payment to trustee reserve 29 22 21
0009 Property sales expense 111 118 142
0010 Property management expense 129 112 132
0011 Property improvement expense 5 6 8
0012 Loans acquired 2 11 13



0091 Direct program activities, subtotal 1,396 1,295 1,436
Credit program obligations:
0711 Default claim payments on principal 1,507 1,722 2,043
0713 Payment of interest to Treasury 1
0740 Negative subsidy obligations 135 22
0742 Downward reestimate paid to receipt account 25 3
0743 Interest on downward reestimates 12 4



0791 Direct program activities, subtotal 1,680 1,751 2,043



0900 Total new obligations 3,076 3,046 3,479

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 3,909 5,066 7,526
Financing authority:
Borrowing authority, mandatory:
1400 Borrowing authority 20 22



1440 Borrowing authority, mandatory (total) 20 22
Spending authority from offsetting collections, mandatory:
1800 Collected 4,237 5,506 4,239
1825 Spending authority from offsetting collections applied to repay debt –24 –22



1850 Spending auth from offsetting collections, mand (total) 4,213 5,484 4,239
1900 Financing authority (total) 4,233 5,506 4,239
1930 Total budgetary resources available 8,142 10,572 11,765
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 5,066 7,526 8,286

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 306 344 58
3010 Obligations incurred, unexpired accounts 3,076 3,046 3,479
3020 Financing disbursements (gross) –3,038 –3,332 –3,470



3050 Unpaid obligations, end of year 344 58 67
Memorandum (non-add) entries:
3100 Obligated balance, start of year 306 344 58
3200 Obligated balance, end of year 344 58 67

Financing authority and disbursements, net:
Mandatory:
4090 Financing authority, gross 4,233 5,506 4,239
Financing disbursements:
4110 Financing disbursements, gross 3,038 3,332 3,470
Offsets against gross financing authority and disbursements:
Offsetting collections (collected) from:
4120 Payments from program account –1,329 –2,037 –249
4120 Recoveries from DLFA –2 –221 –334
4122 Interest on uninvested funds –141 –464 –526
4123 Funding fees –1,431 –1,595 –1,314
4123 Cash sale of properties –1,250 –1,189 –1,816
4123 Redemption of properties and other –84



4130 Offsets against gross financing auth and disbursements (total) –4,237 –5,506 –4,239



4160 Financing authority, net (mandatory) –4
4170 Financing disbursements, net (mandatory) –1,199 –2,174 –769
4180 Financing authority, net (total) –4
4190 Financing disbursements, net (total) –1,199 –2,174 –769

Status of Guaranteed Loans (in millions of dollars)


Identification code 36–4129–0–3–704 2013 actual 2014 est. 2015 est.

Position with respect to appropriations act limitation on commitments:
2131 Guaranteed loan commitments exempt from limitation 134,859 112,026 92,070



2150 Total guaranteed loan commitments 134,859 112,026 92,070
2199 Guaranteed amount of guaranteed loan commitments 37,221 30,919 25,411

Cumulative balance of guaranteed loans outstanding:
2210 Outstanding, start of year 295,996 348,243 419,493
2231 Disbursements of new guaranteed loans 134,859 112,026 92,070
2251 Repayments and prepayments –79,954 –37,994 –42,669
Adjustments:
2262 Terminations for default that result in acquisition of property –1,507 –1,722 –2,043
2263 Terminations for default that result in claim payments –1,151 –1,060 –1,156



2290 Outstanding, end of year 348,243 419,493 465,695

Memorandum:
2299 Guaranteed amount of guaranteed loans outstanding, end of year 98,421 116,797 128,565

As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government resulting from loan guarantees committed in 1992 and beyond, including modifications of guaranteed loans that resulted from commitments in any year, and from the guarantee of loans sold through the securitization programs. The amounts in this account are a means of financing and are not included in the budget totals.

Balance Sheet (in millions of dollars)


Identification code 36–4129–0–3–704 2012 actual 2013 actual

ASSETS:
Federal assets:
1101 Fund balances with Treasury 4,216 5,410
Investments in US securities:
1106 Receivables, net 895 1,661
Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:
1504 Accounts receivable from foreclosed property 6 6
1504 Foreclosed property 813 1,027


1599 Net present value of assets related to defaulted guaranteed loans 819 1,033


1999 Total assets 5,930 8,104
LIABILITIES:
Federal liabilities:
2103 Debt 24 20
2105 Other liabilities 42 19
Non-Federal liabilities:
2201 Accounts payable 308 345
2204 Non-federal liabilities for loan guarantees 5,556 7,720


2999 Total liabilities 5,930 8,104


4999 Total liabilities and net position 5,930 8,104

Housing Liquidating Account

Program and Financing (in millions of dollars)


Identification code 36–4025–0–3–704 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0105 Other operating expenses 2 1 2
Credit program obligations:
0711 Default claim payments on principal 3 2 1



0900 Total new obligations 5 3 3

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 3 1
1022 Capital transfer of unobligated balances to general fund –3 –1
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 22 13 11
1820 Capital transfer of spending authority from offsetting collections to general fund –16 –10 –8



1850 Spending auth from offsetting collections, mand (total) 6 3 3
1930 Total budgetary resources available 6 3 3
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 2 2
3010 Obligations incurred, unexpired accounts 5 3 3
3020 Outlays (gross) –5 –5 –3



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

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 6 3 3
Outlays, gross:
4100 Outlays from new mandatory authority 3 3 3
4101 Outlays from mandatory balances 2 2



4110 Outlays, gross (total) 5 5 3
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Loan repayments and prepayments –3 –2 –1
4123 Sale of homes, cash –3 –2 –2
4123 Interest on loans –1 –1 –1
4123 Interest on subordinate certificates –1 –1
4123 Interest collection on Veteran liability debts –4 –3 –3
4123 Principal collection on Veteran liability debts –10 –4 –4



4130 Offsets against gross budget authority and outlays (total) –22 –13 –11



4160 Budget authority, net (mandatory) –16 –10 –8
4170 Outlays, net (mandatory) –17 –8 –8
4180 Budget authority, net (total) –16 –10 –8
4190 Outlays, net (total) –17 –8 –8

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

Status of Direct Loans (in millions of dollars)


Identification code 36–4025–0–3–704 2013 actual 2014 est. 2015 est.

Cumulative balance of direct loans outstanding:
1210 Outstanding, start of year 11 8 6
1251 Repayments: Repayments and prepayments –3 –2 –2



1290 Outstanding, end of year 8 6 4

Status of Guaranteed Loans (in millions of dollars)


Identification code 36–4025–0–3–704 2013 actual 2014 est. 2015 est.

Cumulative balance of guaranteed loans outstanding:
2210 Outstanding, start of year 461 341 252
2251 Repayments and prepayments –117 –87 –65
2262 Adjustments: Terminations for default that result in acquisition of property –3 –2 –1



2290 Outstanding, end of year 341 252 186

Memorandum:
2299 Guaranteed amount of guaranteed loans outstanding, end of year 144 106 78

Addendum:
Cumulative balance of defaulted guaranteed loans that result in loans receivable:
2310 Outstanding, start of year 31 31 20
2351 Repayments of loans receivable –10 –11 –7
2364 Other adjustments, net 10



2390 Outstanding, end of year 31 20 13

As required by the Federal Credit Reform Act of 1990, this account records all cash flows to and from the Government resulting from direct loans obligated and loan guarantees committed prior to 1992. All new activity in this program in 1992 and beyond is recorded in the corresponding program and financing accounts.

Balance Sheet (in millions of dollars)


Identification code 36–4025–0–3–704 2012 actual 2013 actual

ASSETS:
1101 Federal assets: Fund balances with Treasury 5 3
Non-Federal assets:
1201 Investments in non-Federal securities, net 140 140
1206 Receivables, net 1
1601 Direct loans, gross 11 8
1602 Interest receivable 35
1603 Allowance for estimated uncollectible loans and interest (-) –29


1604 Direct loans and interest receivable, net 11 14
1606 Foreclosed property direct loans 10


1699 Value of assets related to direct loans 21 14
1701 Defaulted guaranteed loans, gross 31 31
1703 Allowance for estimated uncollectible loans and interest (-) –10


1704 Defaulted guaranteed loans and interest receivable, net 21 31
1706 Foreclosed property 4 3


1799 Value of assets related to loan guarantees 25 34


1999 Total assets 191 192
LIABILITIES:
2103 Federal liabilities: Debt 189
Non-Federal liabilities:
2201 Accounts payable 2
2204 Liabilities for loan guarantees 190
2207 Other 2


2999 Total liabilities 191 192


4999 Total liabilities and net position 191 192

Object Classification (in millions of dollars)


Identification code 36–4025–0–3–704 2013 actual 2014 est. 2015 est.

Direct obligations:
32.0 Land and structures 3 2 2
33.0 Investments and loans 2 1 1



99.9 Total new obligations 5 3 3

Native American Veteran Housing Loan Program Account

For administrative expenses to carry out the direct loan program authorized by subchapter V of chapter 37 of title 38, United States Code, [$1,109,000] $1,130,000.

Vocational Rehabilitation Loans Program Account

For the cost of direct loans, [$5,000] $10,358, as authorized by chapter 31 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974: Provided further, That funds made available under this heading are available to subsidize gross obligations for the principal amount of direct loans not to exceed [$2,500,000] $2,877,000.

In addition, for administrative expenses necessary to carry out the direct loan program, [$354,000] $361,000, which may be paid to the appropriation for "General Operating Expenses, Veterans Benefits Administration''. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 36–1120–0–1–704 2013 actual 2014 est. 2015 est.

Obligations by program activity:
Credit program obligations:
0705 Reestimates of direct loan subsidy 5 1
0706 Interest on reestimates of direct loan subsidy 1
0709 Administrative expenses 1 1 1



0900 Total new obligations 7 2 1

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 2 2 2
Budget authority:
Appropriations, discretionary:
1100 Appropriation 1 1 1



1160 Appropriation, discretionary (total) 1 1 1
Appropriations, mandatory:
1200 Appropriation 6 1



1260 Appropriations, mandatory (total) 6 1
1900 Budget authority (total) 7 2 1
1930 Total budgetary resources available 9 4 3
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 2 2 2

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 7 2 1
3020 Outlays (gross) –7 –2 –1

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 1 1 1
Outlays, gross:
4010 Outlays from new discretionary authority 1 1 1
Mandatory:
4090 Budget authority, gross 6 1
Outlays, gross:
4100 Outlays from new mandatory authority 6 1
4180 Budget authority, net (total) 7 2 1
4190 Outlays, net (total) 7 2 1

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)


Identification code 36–1120–0–1–704 2013 actual 2014 est. 2015 est.

Direct loan levels supportable by subsidy budget authority:
115002 Native American Direct Loans 5 11 11
115003 Vocational Rehabilitation 2 3 3



115999 Total direct loan levels 7 14 14
Direct loan subsidy (in percent):
132002 Native American Direct Loans –17.84 –16.75 –17.04
132003 Vocational Rehabilitation 0.68 0.20 0.36



132999 Weighted average subsidy rate –12.55 –13.12 –13.31
Direct loan subsidy budget authority:
133002 Native American Direct Loans –1 –2 –2



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



134999 Total subsidy outlays –2 –2 –2
Direct loan upward reestimates:
135002 Native American Direct Loans 6 1



135999 Total upward reestimate budget authority 6 1
Direct loan downward reestimates:
137002 Native American Direct Loans –3 –1



137999 Total downward reestimate budget authority –3 –1

Administrative expense data:
3510 Budget authority 1 1 1
3590 Outlays from new authority 1 1 1

The Native American Veterans Housing Loan program provides direct loans to veterans living on trust lands under 38 U.S.C. chapter 37, section 3761. These loans are available to purchase, construct, or improve homes to be occupied as the veteran's residence. This program began as a pilot in 1993 and was made permanent on June 15, 2006, through Public Law 109–233.

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

Object Classification (in millions of dollars)


Identification code 36–1120–0–1–704 2013 actual 2014 est. 2015 est.

Direct obligations:
25.2 Other services from non-Federal sources 1 1 1
41.0 Grants, subsidies, and contributions 6 1



99.9 Total new obligations 7 2 1

Native American Direct Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 36–4130–0–3–704 2013 actual 2014 est. 2015 est.

Obligations by program activity:
Credit program obligations:
0710 Direct loan obligations 5 11 11
0713 Payment of interest to Treasury 3 3 3
0740 Negative subsidy obligations 1 2 2
0742 Downward reestimate paid to receipt account 2
0743 Interest on downward reestimates 1



0900 Total new obligations 12 16 16

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 4 5 6
Financing authority:
Borrowing authority, mandatory:
1400 Borrowing authority 12 12 12



1440 Borrowing authority, mandatory (total) 12 12 12
Spending authority from offsetting collections, mandatory:
1800 Collected 11 10 10
1825 Spending authority from offsetting collections applied to repay debt –10 –5 –6



1850 Spending auth from offsetting collections, mand (total) 1 5 4
1900 Financing authority (total) 13 17 16
1930 Total budgetary resources available 17 22 22
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 5 6 6

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 3
3010 Obligations incurred, unexpired accounts 12 16 16
3020 Financing disbursements (gross) –15 –16 –16
Memorandum (non-add) entries:
3100 Obligated balance, start of year 3

Financing authority and disbursements, net:
Mandatory:
4090 Financing authority, gross 13 17 16
Financing disbursements:
4110 Financing disbursements, gross 15 16 16
Offsets against gross financing authority and disbursements:
Offsetting collections (collected) from:
4120 Federal sources –6 –1
4123 Non-federal sources - Repayments and prepayments of principal –2 –6 –7
4123 Non-Federal sources - Interest received on loans –3 –3 –3



4130 Offsets against gross financing auth and disbursements (total) –11 –10 –10



4160 Financing authority, net (mandatory) 2 7 6
4170 Financing disbursements, net (mandatory) 4 6 6
4180 Financing authority, net (total) 2 7 6
4190 Financing disbursements, net (total) 4 6 6

Status of Direct Loans (in millions of dollars)


Identification code 36–4130–0–3–704 2013 actual 2014 est. 2015 est.

Position with respect to appropriations act limitation on obligations:
1131 Direct loan obligations exempt from limitation 5 11 11



1150 Total direct loan obligations 5 11 11

Cumulative balance of direct loans outstanding:
1210 Outstanding, start of year 56 58 63
1231 Disbursements: Direct loan disbursements 7 11 11
1251 Repayments: Repayments and prepayments –2 –6 –7
1264 Write-offs for default: Other adjustments, net (+ or -) –3



1290 Outstanding, end of year 58 63 67

As required by the Federal Credit Reform Act of 1990, these non-budgetary accounts record all cash flows to and from the Government resulting from direct loans obligated in 1992 and beyond (including modifications of direct loans that resulted from obligations in any year). The amounts in the accounts are a means of financing and are not included in the budget totals.

Balance Sheet (in millions of dollars)


Identification code 36–4130–0–3–704 2012 actual 2013 actual

ASSETS:
Federal assets:
1101 Fund balances with Treasury 6 6
Investments in US securities:
1106 Receivables, net 5 2
Net value of assets related to post-1991 direct loans receivable:
1401 Direct loans receivable, gross 56 58
1402 Interest receivable 1 1


1499 Net present value of assets related to direct loans 57 59
1901 Other Federal assets: Other assets 2 2


1999 Total assets 70 69
LIABILITIES:
Federal liabilities:
2103 Federal liabilities debt 64 68
2105 Other liabilities 6 1


2999 Total liabilities 70 69


4999 Total liabilities and net position 70 69

Transitional Housing Direct Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 36–4258–0–3–704 2013 actual 2014 est. 2015 est.

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 5 5 5
1930 Total budgetary resources available 5 5 5
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 5 5 5

Status of Direct Loans (in millions of dollars)


Identification code 36–4258–0–3–704 2013 actual 2014 est. 2015 est.

Position with respect to appropriations act limitation on obligations:
1121 Limitation available from carry-forward 95 95 95
1143 Unobligated limitation carried forward –95 –95 –95



1150 Total direct loan obligations

Cumulative balance of direct loans outstanding:
1210 Outstanding, start of year 5 5 5



1290 Outstanding, end of year 5 5 5

Balance Sheet (in millions of dollars)


Identification code 36–4258–0–3–704 2012 actual 2013 actual

ASSETS:
1101 Federal assets: Fund balances with Treasury 5 5
Net value of assets related to post-1991 direct loans receivable:
1401 Direct loans receivable, gross 5 5
1405 Allowance for subsidy cost (-) –5 –5


1499 Net present value of assets related to direct loans


1999 Total assets 5 5
LIABILITIES:
2103 Federal liabilities: Debt 5 5


4999 Total liabilities and net position 5 5

Vocational Rehabilitation Direct Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 36–4112–0–3–702 2013 actual 2014 est. 2015 est.

Obligations by program activity:
Credit program obligations:
0710 Direct loan obligations 3 3 3



0900 Total new obligations 3 3 3

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1 1
Financing authority:
Borrowing authority, mandatory:
1400 Authority to borrow (indefinite) 3 3 3



1440 Borrowing authority, mandatory (total) 3 3 3
Spending authority from offsetting collections, mandatory:
1800 Collected 3 3 3
1825 Spending authority from offsetting collections applied to repay debt –2 –3 –3



1850 Spending auth from offsetting collections, mand (total) 1
1900 Financing authority (total) 4 3 3
1930 Total budgetary resources available 4 4 4
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1 1 1

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 3 3 3
3020 Financing disbursements (gross) –3 –3 –3

Financing authority and disbursements, net:
Mandatory:
4090 Financing authority, gross 4 3 3
Financing disbursements:
4110 Financing disbursements, gross 3 3 3
Offsets against gross financing authority and disbursements:
Offsetting collections (collected) from:
4123 Repayments and prepayments of principal –3 –3 –3
4180 Financing authority, net (total) 1

Status of Direct Loans (in millions of dollars)


Identification code 36–4112–0–3–702 2013 actual 2014 est. 2015 est.

Position with respect to appropriations act limitation on obligations:
1111 Limitation on direct loans 3 3 3



1150 Total direct loan obligations 3 3 3

Cumulative balance of direct loans outstanding:
1210 Outstanding, start of year 2 2 2
1231 Disbursements: Direct loan disbursements 3 3 3
1251 Repayments: Repayments and prepayments –3 –3 –3



1290 Outstanding, end of year 2 2 2

Balance Sheet (in millions of dollars)


Identification code 36–4112–0–3–702 2012 actual 2013 actual

ASSETS:
Federal assets: Investments in US securities:
1104 Investments US Securities 1 1
1401 Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross 2 2


1999 Total assets 3 3
LIABILITIES:
2103 Federal liabilities: Debt 3 3


4999 Total liabilities and net position 3 3

Trust Funds

Post-Vietnam Era Veterans Education Account

Program and Financing (in millions of dollars)


Identification code 36–8133–0–7–702 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0003 Participant disenrollments 1 1



0900 Total new obligations (object class 44.0) 1 1

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 64 63 62
1930 Total budgetary resources available 64 63 62
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 63 62 62

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1 1 1
3010 Obligations incurred, unexpired accounts 1 1
3020 Outlays (gross) –1 –1 –1



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

Budget authority and outlays, net:
Mandatory:
Outlays, gross:
4101 Outlays from mandatory balances 1 1 1
4190 Outlays, net (total) 1 1 1

This account consists of voluntary contributions by eligible servicepersons and matching contributions provided by the Department of Defense. The fund provides educational assistance payments to participants who entered the service after December 31, 1976, and are pursuing training under chapter 32, title 38, U.S.C. Section 901 is a non-contributory program with educational assistance provided by the Department of Defense. Public Law 99–576, enacted October 28, 1986, closed the program permanently for new enrollments effective March 31, 1987. Public Law 106–419, enacted November 1, 2000, provides qualified participants in this program another opportunity (through October 31, 2001) to convert to the All-Volunteer Force Educational Assistance program (Montgomery GI Bill). The estimated activity in the fund follows:

CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES [total dollars in millions]


2013 actual 2014 est. 2015 est.

Total program obligations $1 $1 $0
Number of disenrollments 336 286 257
Total refunds $0 $0 $0
Average Refund $1,353 $1,353 $1,353
Total trainees 68 65 62
Total trainee cost $0 $0 $0
Average trainee cost $614 $614 $614
Section 901 trainees 10 10 9
Total Section 901 trainee cost $0 $0 $0
Average Section 901 trainee cost $11,837 $11,837 $11,837

National Service Life Insurance Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 36–8132–0–7–701 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 5,825 5,156 4,386
Receipts:
0220 NSLI Fund, Premium and Other Receipts 58 57 48
0240 NSLI Fund, Interest 317 263 219



0299 Total receipts and collections 375 320 267



0400 Total: Balances and collections 6,200 5,476 4,653
Appropriations:
0500 National Service Life Insurance Fund –375 –320 –267
0501 National Service Life Insurance Fund –669 –770 –733



0599 Total appropriations –1,044 –1,090 –1,000



0799 Balance, end of year 5,156 4,386 3,653

Program and Financing (in millions of dollars)


Identification code 36–8132–0–7–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Death claims 770 718 669
0002 Disability claims 5 4 4
0003 Matured endowments 54 62 70
0004 Cash surrenders 30 26 23
0005 Dividends 110 79 62
0006 Interest paid on dividend credits and deposits 33 36 28
0007 Payment to general operating expenses 18 21 19



0091 Total operating expenses 1,020 946 875
0201 Capital investment: Policy loans 24 25 22



0799 Total direct obligations 1,044 971 897
0801 Death claims 37 90 79
0802 Disability claims 1
0803 Matured endowments 3 8 8
0804 Cash surrenders 1 3 3
0805 Dividends 5 10 8
0806 Interest paid on dividend credits and deposits 2 4 3
0807 Payment to general operating expenses 1 3 2



0899 Total reimbursable obligations 49 119 103



0900 Total new obligations 1,093 1,090 1,000

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 375 320 267
1203 Appropriation (previously unavailable) 669 770 733



1260 Appropriations, mandatory (total) 1,044 1,090 1,000
Spending authority from offsetting collections, mandatory:
1800 Collected 49
1801 Change in uncollected payments, Federal sources –1



1850 Spending auth from offsetting collections, mand (total) 48
1900 Budget authority (total) 1,092 1,090 1,000
1930 Total budgetary resources available 1,093 1,090 1,000

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,090 1,108 1,033
3010 Obligations incurred, unexpired accounts 1,093 1,090 1,000
3020 Outlays (gross) –1,075 –1,165 –1,092



3050 Unpaid obligations, end of year 1,108 1,033 941
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –1
3070 Change in uncollected pymts, Fed sources, unexpired 1
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1,089 1,108 1,033
3200 Obligated balance, end of year 1,108 1,033 941

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 1,092 1,090 1,000
Outlays, gross:
4100 Outlays from new mandatory authority 320 267
4101 Outlays from mandatory balances 1,075 845 825



4110 Outlays, gross (total) 1,075 1,165 1,092
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –49
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired 1



4160 Budget authority, net (mandatory) 1,044 1,090 1,000
4170 Outlays, net (mandatory) 1,026 1,165 1,092
4180 Budget authority, net (total) 1,044 1,090 1,000
4190 Outlays, net (total) 1,026 1,165 1,092

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 6,912 6,256 5,416
5001 Total investments, EOY: Federal securities: Par value 6,256 5,416 4,695

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund was established in 1940. It is for the World War II servicemen's 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


2013 actual 2014 est. 2015 est.

Number of policies 509,337 438,330 371,230
Insurance in force (dollars in millions) $6,297 $5,514 $4,729

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 $5,814 million as of September 30, 2014 to $5,101 million as of September 30, 2015. The actuarial estimate of policy obligations as of September 30, 2015, totals $4,856 million, leaving a balance of $245 million for contingency reserves.

Status of Funds (in millions of dollars)


Identification code 36–8132–0–7–701 2013 actual 2014 est. 2015 est.

Unexpended balance, start of year:
0100 Balance, start of year 6,915 6,264 5,419



0199 Total balance, start of year 6,915 6,264 5,419
Cash income during the year:
Current law:
Offsetting receipts (proprietary):
1220 NSLI Fund, Premium and Other Receipts 58 57 48
Offsetting receipts (intragovernmental):
1240 NSLI Fund, Interest 317 263 219
Offsetting collections:
1280 National Service Life Insurance Fund 49
1299 Income under present law 424 320 267



3299 Total cash income 424 320 267
Cash outgo during year:
Current law:
4500 National Service Life Insurance Fund –1,075 –1,165 –1,092
4599 Outgo under current law (-) –1,075 –1,165 –1,092



6599 Total cash outgo (-) –1,075 –1,165 –1,092
Unexpended balance, end of year:
8700 Uninvested balance (net), end of year 8 3 –101
8701 National Service Life Insurance Fund 6,256 5,416 4,695



8799 Total balance, end of year 6,264 5,419 4,594

Object Classification (in millions of dollars)


Identification code 36–8132–0–7–701 2013 actual 2014 est. 2015 est.

Direct obligations:
33.0 Investments and loans 24 24 22
42.0 Insurance claims and indemnities 859 811 766
43.0 Interest and dividends 161 136 109



99.0 Direct obligations 1,044 971 897
99.0 Reimbursable obligations 49 119 103



99.9 Total new obligations 1,093 1,090 1,000

United States Government Life Insurance Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 36–8150–0–7–701 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 7 6 3
Receipts:
0240 Interest and Profits on Investments in Public Debt Securities, USGLI 1



0400 Total: Balances and collections 8 6 3
Appropriations:
0500 United States Government Life Insurance Fund –1 –1
0501 United States Government Life Insurance Fund –1 –2 –2



0599 Total appropriations –2 –3 –2



0799 Balance, end of year 6 3 1

Program and Financing (in millions of dollars)


Identification code 36–8150–0–7–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Death claims 1 2 1
0007 Other costs 1 1 1



0900 Total new obligations 2 3 2

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 1 1
1203 Appropriation (previously unavailable) 1 2 2



1260 Appropriations, mandatory (total) 2 3 2
1900 Budget authority (total) 2 3 2
1930 Total budgetary resources available 2 3 2

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 5 3 3
3010 Obligations incurred, unexpired accounts 2 3 2
3020 Outlays (gross) –4 –3 –3



3050 Unpaid obligations, end of year 3 3 2
Memorandum (non-add) entries:
3100 Obligated balance, start of year 5 3 3
3200 Obligated balance, end of year 3 3 2

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 2 3 2
Outlays, gross:
4100 Outlays from new mandatory authority 2
4101 Outlays from mandatory balances 2 3 3



4110 Outlays, gross (total) 4 3 3
4180 Budget authority, net (total) 2 3 2
4190 Outlays, net (total) 4 3 3

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 13 10 7
5001 Total investments, EOY: Federal securities: Par value 10 7 4

Note._Department of Veterans Affairs insurance policy loans are not an extension of Federal credit. Credit schedules previously shown for this account have been discontinued.
This fund was established in 1919 to receive premiums and pay claims on insurance issued under the provisions of the War Risk Insurance Act. The general decline in the activity of the fund is indicated in the following table:

POLICIES AND INSURANCE IN FORCE


2013 actual 2014 est. 2015 est.

Number of policies 1,572 966 563
Insurance in force (dollars in millions) $4 $2 $1

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 $6.7 million as of September 30, 2014, to $4.5 million as of September 30, 2015, as an increasing number of policies mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2015, totals $4.2 million, leaving a balance of $0.3 million for contingency reserves.

Status of Funds (in millions of dollars)


Identification code 36–8150–0–7–701 2013 actual 2014 est. 2015 est.

Unexpended balance, start of year:
0100 Balance, start of year 13 10 7



0199 Total balance, start of year