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, assistance and support services for caregivers as authorized by section 1720G of title 38, United States Code, loan repayments authorized by section 604 of the Caregivers and Veterans Omnibus Health Services Act of 2010 (Public Law 111–163; 124 Stat. 1174; 38 U.S.C. 7681 note), monthly assistance allowances authorized by section 322(d) of title 38, United States Code, grants authorized by section 521A of title 38, United States Code, and administrative expenses necessary to carry out sections 322(d) and 521A of title 38, United States Code, and hospital care and medical services authorized by section 1787 of title 38, United States Code; $70,323,116,000, plus reimbursements, shall become available on October 1, 2022, and shall remain available until September 30, 2023: Provided, That, of the amount made available on October 1, 2022, under this heading, $1,500,000,000 shall remain available until September 30, 2024: Provided further, That, notwithstanding any other provision of law, the Secretary of Veterans Affairs shall establish a priority for the provision of medical treatment for veterans who have service-connected disabilities, lower income, or have special needs: Provided further, That, notwithstanding any other provision of law, the Secretary of Veterans Affairs shall give priority funding for the provision of basic medical benefits to veterans in enrollment priority groups 1 through 6: Provided further, That, notwithstanding any other provision of law, the Secretary of Veterans Affairs may authorize the dispensing of prescription drugs from Veterans Health Administration facilities to enrolled veterans with privately written prescriptions based on requirements established by the Secretary: Provided further, That the implementation of the program described in the previous proviso shall incur no additional cost to the Department of Veterans Affairs: Provided further, That the Secretary of Veterans Affairs shall ensure that sufficient amounts appropriated under this heading for medical supplies and equipment are available for the acquisition of prosthetics designed specifically for female veterans.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Special and Trust Fund Receipts (in millions of dollars)


Identification code 036–0160–0–1–703 2020 actual 2021 est. 2022 est.

0100 Balance, start of year 338 219 219
0198 Reconciliation adjustment 1



0199 Balance, start of year 339 219 219
Receipts:
Current law:
1130 Pharmaceutical Co-payments, MCCF 274 185 390
1130 Medical Care Collections Fund, Third Party Prescription Claims 144 151 191
1130 Enhanced-use Lease Proceeds, MCCF 1 1 1
1130 Fee Basis 3rd Party MCCF 552 476 602
1130 Fee Basis First Party Collections, Medical Care Collections Fund 13 11 21
1130 First Party Collections, MCCF 110 41 170
1130 Third Party Collections, MCCF 2,161 2,041 2,649
1130 Parking Fees, MCCF 4 3 3
1130 Compensated Work Therapy, MCCF 48 54 54
1130 MCCF, Long-term Care Copayments 1 1 2
1140 Payments from Compensation and Pension, MCCF 2 2 2



1199 Total current law receipts 3,310 2,966 4,085



1999 Total receipts 3,310 2,966 4,085



2000 Total: Balances and receipts 3,649 3,185 4,304
Appropriations:
Current law:
2101 Medical Care Collections Fund –3,429 –2,966 –4,085
5098 Rounding adjustment –1



5099 Balance, end of year 219 219 219

Program and Financing (in millions of dollars)


Identification code 036–0160–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Outpatient care 21,067 22,101 25,031
0002 Inpatient care 8,925 8,913 6,361
0004 Mental health care 6,429 9,428 10,701
0005 Long-term care 3,955 3,937 4,133
0006 Pharmacy 8,149 9,378 9,299
0007 Prosthetics care 3,154 3,963 4,934
0008 Dental care 691 481 919
0009 Rehabilitation 783 769 765
0010 Homeless Grants 1,165 974 704
0011 Readjustment Counseling 198 217 264
0012 Caregivers (Title I) P.L. 111–163 400 998 1,348
0013 Prior-Year Recoveries 86
0014 CHAMPVA 381 378 489
0015 Outpatient care (ARP P.L. 117–2, Section 8007) 628



0091 Total operating expenses 55,383 61,537 65,576
0101 Outpatient care 1,104 1,640
0102 Inpatient care 324 474
0103 Mental health care 60 61
0104 Long-term care 343 395
0105 Pharmacy 31 38
0107 Dental care 45 45
0108 Rehabilitation 8 8
0109 Readjustment Counseling 24 20
0113 Prior-Year Recoveries 11



0191 Total Capital Investment 1,950 2,681



0799 Total direct obligations 57,333 64,218 65,576
0801 Medical Services (Reimbursable) 124 124 124



0900 Total new obligations, unexpired accounts 57,457 64,342 65,700

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 2,107 12,485 3,473
1001 Discretionary unobligated balance brought fwd, Oct 1 2,082 12,460
1010 Unobligated balance transfer to other accts [036–0140] –3,400
1010 Unobligated balance transfer to other accts [036–0152] –75
1010 Unobligated balance transfer to other accts [036–0162] –100
1021 Recoveries of prior year unpaid obligations 97



1050 Unobligated balance (total) 2,204 8,910 3,473
Budget authority:
Appropriations, discretionary:
1100 Appropriation 14,462 497
1120 Appropriations transferred to other acct [036–0152] –150
1120 Appropriations transferred to other acct [036–0140] –100
1120 Appropriations transferred to other acct [036–0151] –338
1120 Appropriations transferred to other acct [036–1122] –1
1120 Appropriations transferred to other acct [036–0129] –12
1120 Appropriations transferred to other acct [036–4014] –140
1120 Appropriations transferred to other acct [036–0167] –45
1121 Appropriations transferred from other acct [036–5287] 2,846 2,465 3,445
1131 Unobligated balance of appropriations permanently reduced –350 –100



1160 Appropriation, discretionary (total) 16,808 2,226 3,445
Advance appropriations, discretionary:
1170 Advance appropriation 51,411 56,158 58,897
1172 Advance appropriations transferred to other accounts [036–0165] –15 –15 –15
1172 Advance appropriations transferred to other accounts [036–0169] –210 –216 –204
1172 Advance appropriations transferred to other accounts [036–0152] –375



1180 Advanced appropriation, discretionary (total) 50,811 55,927 58,678
Appropriations, mandatory:
1200 Appropriation [P.L. 117–2, Section 8007] 628
Spending authority from offsetting collections, discretionary:
1700 Collected 111 111 111
1701 Change in uncollected payments, Federal sources 13 13 13



1750 Spending auth from offsetting collections, disc (total) 124 124 124
1900 Budget authority (total) 67,743 58,905 62,247
1930 Total budgetary resources available 69,947 67,815 65,720
Memorandum (non-add) entries:
1940 Unobligated balance expiring –5
1941 Unexpired unobligated balance, end of year 12,485 3,473 20

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 6,111 7,542 13,316
3010 New obligations, unexpired accounts 57,457 64,342 65,700
3011 Obligations ("upward adjustments"), expired accounts 117
3020 Outlays (gross) –55,655 –58,568 –64,951
3040 Recoveries of prior year unpaid obligations, unexpired –97
3041 Recoveries of prior year unpaid obligations, expired –391



3050 Unpaid obligations, end of year 7,542 13,316 14,065
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –4 –15 –28
3070 Change in uncollected pymts, Fed sources, unexpired –13 –13 –13
3071 Change in uncollected pymts, Fed sources, expired 2



3090 Uncollected pymts, Fed sources, end of year –15 –28 –41
Memorandum (non-add) entries:
3100 Obligated balance, start of year 6,107 7,527 13,288
3200 Obligated balance, end of year 7,527 13,288 14,024

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 67,743 58,277 62,247
Outlays, gross:
4010 Outlays from new discretionary authority 48,729 50,777 53,916
4011 Outlays from discretionary balances 6,919 7,787 10,466



4020 Outlays, gross (total) 55,648 58,564 64,382
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –106 –42 –42
4033 Non-Federal sources –219 –69 –69



4040 Offsets against gross budget authority and outlays (total) –325 –111 –111
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –13 –13 –13
4052 Offsetting collections credited to expired accounts 214



4060 Additional offsets against budget authority only (total) 201 –13 –13



4070 Budget authority, net (discretionary) 67,619 58,153 62,123
4080 Outlays, net (discretionary) 55,323 58,453 64,271
Mandatory:
4090 Budget authority, gross 628
Outlays, gross:
4101 Outlays from mandatory balances 7 4 569
4180 Budget authority, net (total) 67,619 58,781 62,123
4190 Outlays, net (total) 55,330 58,457 64,840

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


2020 actual 2021 est. 2022 est.

Enacted/requested:
Budget Authority 67,619 58,781 62,123
Outlays 55,330 58,457 64,840
Legislative proposal, subject to PAYGO:
Budget Authority 260
Outlays 30
Total:
Budget Authority 67,619 58,781 62,383
Outlays 55,330 58,457 64,870

Medical Care.— In 2022, the Administration requests an additional $3.3 billion over the 2022 advance appropriation of $94.2 billion for the Department of Veterans Affairs (VA) Medical Care programs, consisting of four appropriations: Medical Services, Medical Community Care, Medical Support and Compliance, and Medical Facilities. Each year, VA updates its budget estimates to incorporate the most recent data on healthcare utilization rates, actual program experience, and other factors, such as economic trends in unemployment and inflation. As a result of these updates, the adjusted budget estimates more accurately reflect the projected medical demands of veterans enrolled in the VA healthcare system.

In 2022, the Budget makes robust investments in VA Medical Care programs, including: $2.1 billion for veterans' homelessness programs; $542 million for veteran suicide prevention initiatives; and over $500 million to begin implementing new and recently expanded healthcare programs for veterans. The Budget also includes $621 million for VA's Opioid Prevention and Treatment programs, including programs in support of the Jason Simcakoski Memorial and Promise Act.

For 2023, the Budget requests $111.3 billion in advance appropriations for VA Medical Care. This request for advance appropriations fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans.

With the resources requested for 2022 and 2023, VA will provide the highest quality healthcare services for veterans. VA estimates it will treat 7.1 million patients in 2022 and 7.1 million patients in 2023. Operation Enduring Freedom, Operation Iraqi Freedom, and Operation New Dawn (OEF/OIF/OND) veterans are expected to be 1,236,559 in 2022 (17.5 percent of the total) and 1,303,055 in 2023 (18.3 percent of the total).

Medical Care Collections Fund (MCCF).—VA estimates collections of nearly $3.0 billion in 2021 and $4.1 billion in 2022, representing about three percent of available Medical Care resources in 2021 and four percent of available Medical Care resources in 2022. VA has the authority to collect inpatient and outpatient co-payments, medication co-payments, and nursing home co-payments; authority for certain income verification; authority to recover third-party insurance payments from veterans for nonservice-connected conditions; and authority to collect revenue from enhanced use leases. These collections also include those collected from the Compensated Work Therapy Program, Compensation and Living Expenses Program, and the Parking Program.

Medical Services.—For Medical Services, the Budget reflects the following discretionary appropriation funding: the 2021 advance appropriation of $56.2 billion, together with an annual appropriation of $497.5 million and a $100 million rescission of unobligated balances included in the Consolidated Appropriations Act, 2021 (Public Law 116–260); the 2022 enacted advance appropriation of $58.9 billion; and the 2023 advance appropriation request of $70.3 billion. This appropriation provides for the component of VA's comprehensive, integrated healthcare delivery system that addresses the needs of eligible veterans and beneficiaries in VA facilities.

WORKLOAD

Estimated obligations and workload for seven categories of healthcare services are shown below: outpatient care, inpatient care, mental healthcare, long term services and supports, prosthetics care, dental care, and rehabilitation care. In addition, estimated obligations and workload are also shown for six programs: CHAMPVA and other dependent programs, readjustment counseling, Caregivers, pharmacy, and the Camp Lejeune Family Member. Estimated obligations and workload reflect care in total provided through the Medical Services and Medical Community Care appropriations, as applicable.

Ambulatory Care (Outpatient care) .—Obligations for 2022 are estimated to be $39,584 million for Medical Services and Medical Community Care for this health service category, which includes funding for ambulatory care in VA facilities and in the community.

Estimated operating levels are:


Number of Outpatient Visits 2020 actual 2021 est. 2022 est.

VA 81,018,256 84,669,689 88,321,123
Community Care 31,253,539 28,215,494 28,601,659



Total 112,271,795 112,885,183 116,922,782

Inpatient care.—Obligations for 2022 are estimated to be $17,622 million for Medical Services and Medical Community Care.

Estimated operating levels are:


Number of Patients Treated, Inpatient 2020 actual 2021 est. 2022est.

Acute Hospital, Medicine 303,377 332,313 331,252
Acute Hospital, Neurology 3,349 3,772 3,320
Acute Hospital, Surgery 67,050 76,765 72,151
Acute Hospital (Community Care) 435,780 263,520 274,288
Subacute (Intermediate) 1,107 969 825



Total 810,663 677,339 681,836

Mental health care.—Obligations for 2022 are estimated to be $11,491 million for Medical Services and Medical Community Care for the inpatient, residential, and outpatient care of veterans with conditions related to mental illness, including alcohol and other substance use disorders. Mental health services and operations ensure the availability of a range of services, from treatment of a variety of common mental health conditions in primary care to more intensive interventions in specialty mental health programs for more severe and persisting mental health conditions. Specialty services such as evidence-based psychotherapies, intensive outpatient programs, residential rehabilitation treatment, and inpatient care are available to meet the range of veterans' needs.

Estimated operating levels are:


Average Daily Census 2020 actual 2021 est. 2022 est.

Acute Psychiatry 1,876 1,816 1,758
Acute Psychiatry (Community Care) 194 186 174
Residential Recovery Programs 3,825 3,616 3,341



Total 5,896 5,618 5,273

Long term services and supports (LTSS).—Obligations for 2022 are estimated to be $8,090 million for Medical Services and Medical Community Care for the care of veteran residents in VA- and community-operated long-term care programs. VA offers a spectrum of geriatric and extended care services to veterans enrolled in its healthcare system. The spectrum of long-term care services includes non-institutional and institutional services. All VA medical centers provide home- and community-based long-term care programs. The patient-focused approach supports veterans who wish to live safely at home in their own communities for as long as possible.

Estimated operating levels are:


LTSS Facility-Based Services: Average Daily Census 2020 actual 2021 est. 2022 est.

VA Community Living Center (Nursing Home) 7,808 8,480 8,374
Community Nursing Home 11,490 11,090 11,566



Total 19,298 19,570 19,940


LTSS Home & Community-Based Services: Number of Visits/Procedures 2020 actual 2021 est. 2022 est.

Community Adult Day Health Care 453,565 538,723 588,072
Community Residential Care 42,082 61,949 76,413
Home Hospice Care 329,206 421,571 526,361
Home Respite Care 16,077 19,134 21,574
Home Telehealth 823,999 796,992 773,112
Home-Based Primary Care 1,179,214 1,484,756 1,760,997
Homemaker/Home Health Aide Programs 7,496,511 11,376,922 14,535,236
Purchased Skilled Home Care 130,733 148,642 162,427
Spinal Cord Injury Home Care 18,385 20,734 23,248
State Adult Day Health Care 7,602 8,248 8,737
VA Adult Day Health Care 50,337 69,752 80,331



Total 10,547,711 14,947,423 18,556,508

Prosthetics care.—Obligations in Medical Services for 2022 are estimated to be $4,934 million for veterans. Prosthetic and Sensory Aids Service is an integrated delivery system designed to provide medically prescribed prosthetic and sensory aids, medical devices, assistive aids, repairs and services to eligible disabled veterans to maximize their independence and enhance their quality of life. This includes, but is not limited to, artificial limbs, hearing aids, and home oxygen; items that improve accessibility such as ramps and vehicle modifications, wheelchairs and mobility aids; and devices surgically placed in the veteran, such as stents.

Dental care.—Obligations for 2022 are estimated to be $1,374 million for Medical Services and Medical Community Care for the treatment of veterans who require dental care. Dental care services are provided to eligible veterans with a "medical condition negatively impacted by poor dentition." These patients may include poorly controlled diabetic patients, patients with head or neck cancer, organ transplant patients, and others. Veterans with a 100-percent service-connected disability are eligible for comprehensive dental care as needed. In addition, homeless veterans enrolled in certain residential treatment programs are also eligible for dental treatment.

Estimated operating levels are:


Number of Procedures 2020 actual 2021 est. 2022 est.

VA 3,120,000 4,303,000 5,486,000
Community Care 522,000 768,000 1,015,000



Total 3,641,000 5,071,000 6,501,000

Rehabilitation.—Obligations for 2022 are estimated to be $825 million for Medical Services for the provision of rehabilitative care, including Blind Rehabilitation and Spinal Cord Injury programs. These services include inpatient and outpatient blind and vision rehabilitation programs, adjustment to blindness counseling, patient and family education, and assistive technology. The mission of Spinal Cord Injury and Disorders (SCI/D) services is to promote the health, independence, quality of life and productivity of individuals with spinal cord injury and disorders through efficient delivery of acute rehabilitation, psychological, social, vocational, medical and surgical care, professional training, as well as patient and family education.

Estimated operating levels are:


Average Daily Census 2020 actual 2021 est. 2022 est.

Rehabilitative Medicine 74 147 146
Blind Rehabilitation 192 241 240
Spinal Cord Injury 625 716 715



Total 891 1,104 1,101

Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) and other Dependent Programs.—Obligations for 2022 are estimated to be $2,206 million for Medical Services and Medical Community Care for pharmacy and medical service personnel for CHAMPVA and other dependent programs.

Estimated operating levels are:


Number of Unique Patients 2020 actual 2021 est. 2022 est.

CHAMPVA In-house Treatment Initiative (CITI) 10,335 9,835 9,335
CHAMPVA (excluding CITI) 390,754 408,060 453,820
Foreign Medical Program (medical only) 4,510 4,710 5,010
Foreign Compensation & Pension Exams 128 81 20
Spina Bifida Health Care Benefits Program 873 868 863



Total 386,137 395,113 404,175

Readjustment Counseling.—Obligations in Medical Services for 2022 are estimated to $263 million. This program provides readjustment counseling services at VA Vet Centers. Vet Centers are community-based counseling centers that provide a wide range of social and psychological services to include: professional readjustment counseling to veterans who have served in a combat zone, military sexual trauma counseling, bereavement counseling for families who experience an active duty death, substance abuse assessments and referral, medical referral, Veterans Benefits Administration (VBA) benefits explanation and referral, and employment counseling. Services are also extended to the family members of eligible veterans for issues related to military service and the readjustment of those veterans.

Estimated operating levels are:


Number of Visits 2020 actual 2021 est. 2022 est.

Total 1,606,000 1,836,000 2,067,000

Caregivers Programs.—Obligations in Medical Services for 2022 are estimated to be $1,348 million. The Caregivers and Veterans Omnibus Health Services Act of 2010 (P.L. 111–163), authorized VA to provide assistance and support services for Caregivers of eligible veterans. The Program of Comprehensive Assistance for Family Caregivers provides a wide range of services for primary caregivers to include: a monthly personal caregiver stipend, respite care, access to mental health services, beneficiary travel, and healthcare benefits through the existing CHAMPVA program.

Estimated operating levels are:


2020 actual 2021 est. 2022 est.

Caregiver Stipend (dollars in millions) $499 $1,050 $1,542
Participants in the Program of Comprehensive Assistance for Family Caregivers 21,113 43,328 51,645

Pharmacy.—Obligations in the Medical Services account for 2021 are estimated to be $9,250 million for pharmacy costs. VA's use of medication therapies is a fundamental underpinning of how VA delivers healthcare today. VA's primary focus is on diagnosis and treatment in an ambulatory environment and home environment basis with institutional care as the modality of last resort.

Estimated operating levels are:


Number of 30-day Prescriptions (in millions) 2020 actual 2021 est. 2022 est.

Total 301 305 309

Camp Lejeune Family Member Program.—Obligations in Medical Community Care for 2022 are estimated to be $2.8 million for the Camp Lejeune Family Member program. The Honoring America's Veterans and Caring for Camp Lejeune Families Act of 2012 (P.L. 112–154) extended eligibility for VA hospital care and medical services to certain veterans who were stationed at Camp Lejeune, North Carolina, for at least 30 days between 1957 and 1987. Family members of such veterans who resided, or were in utero, at Camp Lejeune for at least 30 days during that period are eligible for reimbursement of hospital care and medical services for 15 specified illnesses and conditions, and VA is the payer of last resort.

State Home Programs.—Obligations in Medical Community Care for 2022 are estimated to be $1,766 million for State Home Programs. State Veterans Homes are facilities approved by VA that a State has established primarily for the care of veterans disabled by age, disease, or otherwise, who, because of such disability, are incapable of earning a living. VA pays a per diem to States for the care of eligible veterans, but the per diem rates are different for each of the three levels of care offered: Nursing Home Care, Domiciliary Care, or Adult Day Health Care (ADHC).


Patients Treated 2020 actual 2021 est. 2022 est.

State Home Nursing 26,382 29,440 29,144
State Home Domiciliary 3,757 3,699 3,502
Average Daily Census (ADHC) 104 109 112

Object Classification (in millions of dollars)


Identification code 036–0160–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 22,435 23,941 23,517
11.3 Other than full-time permanent 485 517 508
11.5 Other personnel compensation 2,583 2,755 2,707



11.9 Total personnel compensation 25,503 27,213 26,732
12.1 Civilian personnel benefits 8,917 9,789 9,812
13.0 Benefits for former personnel 8 8 7
21.0 Travel & Transportation of Persons 956 1,058 1,107
22.0 Transportation of things 30 34 38
23.2 Rent, Communications & Utilities 588 638 733
24.0 Printing and reproduction 14 15 18
25.2 Other contractual services 4,918 6,740 9,380
25.2 Other contractual services (ARP P.L. 117–2, Section 8007) 628
26.0 Supplies & Materials 13,058 15,022 16,409
31.0 Equipment 1,938 2,680
32.0 Land and structures 1 1
41.0 Grants, Subsidies & Contributions 1,297 1,012 705
42.0 Insurance claims and indemnities 8 8 8
44.0 Prior-year Recoveries 97



99.0 Direct obligations 57,333 64,218 65,577
99.0 Reimbursable obligations 124 124 123



99.9 Total new obligations, unexpired accounts 57,457 64,342 65,700

Employment Summary


Identification code 036–0160–0–1–703 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 256,522 268,721 256,522
2001 Reimbursable civilian full-time equivalent employment 375 375 375

Medical Services

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 036–0160–4–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Outpatient care 30

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 260
1930 Total budgetary resources available 260
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 230

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 30
3020 Outlays (gross) –30

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 260
Outlays, gross:
4100 Outlays from new mandatory authority 30
4180 Budget authority, net (total) 260
4190 Outlays, net (total) 30

In 2022, the Budget includes $260 million to support the President's American Families Plan. With a growing population of women veterans and younger veterans, the Department of Veterans Affairs (VA) is committed to providing additional support to veterans who are parents in order to offer a holistic, family-friendly approach to care. The proposal would place a Family Coordinator at each medical center, an expert in resources for children and families who would provide additional referrals, supports, and connections for veteran parents.

Object Classification (in millions of dollars)


Identification code 036–0160–4–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
11.1 Personnel compensation: Full-time permanent 16
25.2 Other services from non-Federal sources 14



99.9 Total new obligations, unexpired accounts 30

Employment Summary


Identification code 036–0160–4–1–703 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 160

MEDICAL COMMUNITY CARE

For necessary expenses for furnishing health care to individuals pursuant to chapter 17 of title 38, United States Code, at non-Department facilities, $3,269,000,000, which shall remain available until September 30, 2023, and shall be in addition to funds previously appropriated under this heading that became available on October 1, 2021; and, in addition, $24,156,659,000, plus reimbursements, shall become available on October 1, 2022, and shall remain available until September 30, 2024.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0140–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Ambulatory 8,036 6,836 6,483
0002 Dental Care 296 201 378
0003 Inpatient Care 4,442 7,341 8,071
0004 LTSS: Facility Based Services 1,242 1,359 1,671
0005 LTSS: Home & Community Based Services 1,215 1,732 1,901
0006 Mental Health Care 272 516 579
0007 CHAMPVA & Other Dependent Programs 136 1,660 1,717
0008 State Home Programs 1,425 1,988 1,766
0009 Camp Lejeune, Veterans Families 3 4 3
0010 Network Development and Maintenance 569 1,267 1,234
0013 Prior Year Recoveries 89
0014 Urgent Care 33 241 266
0015 Timing of Obligations Adjustment 5,008



0900 Total new obligations, unexpired accounts 22,766 23,145 24,069

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 143 424 72
1011 Unobligated balance transfer from other acct [036–0172] 615
1011 Unobligated balance transfer from other acct [036–0160] 3,400
1021 Recoveries of prior year unpaid obligations 81
1033 Recoveries of prior year paid obligations 8



1050 Unobligated balance (total) 847 3,824 72
Budget authority:
Appropriations, discretionary:
1100 Appropriation 6,036 1,381 3,269
1121 Appropriations transferred from other acct [036–5287] 569 487 623
1121 Appropriations transferred from other acct [036–0160] 100



1160 Appropriation, discretionary (total) 6,605 1,968 3,892
Advance appropriations, discretionary:
1170 Advance appropriation 10,758 17,131 20,148
1172 Advance appropriations transferred to other accounts [036–0169] –28 –28 –44



1180 Advanced appropriation, discretionary (total) 10,730 17,103 20,104
Appropriations, mandatory:
1200 Appropriation [P.L. 117–2, Section 8004] 250
1200 Appropriation [P.L. 117–2, Section 8007] 72



1260 Appropriations, mandatory (total) 322
1900 Budget authority (total) 17,335 19,393 23,996
1930 Total budgetary resources available 18,182 23,217 24,068
Memorandum (non-add) entries:
1940 Unobligated balance expiring 5,008
1941 Unexpired unobligated balance, end of year 424 72

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 591 9,525 8,388
3001 Adjustments to unpaid obligations, brought forward, Oct 1 4,295 –9,303
3010 New obligations, unexpired accounts 22,766 23,145 24,069
3011 Obligations ("upward adjustments"), expired accounts 170
3020 Outlays (gross) –18,124 –14,979 –21,270
3040 Recoveries of prior year unpaid obligations, unexpired –81
3041 Recoveries of prior year unpaid obligations, expired –92



3050 Unpaid obligations, end of year 9,525 8,388 11,187
Memorandum (non-add) entries:
3100 Obligated balance, start of year 4,886 222 8,388
3200 Obligated balance, end of year 9,525 8,388 11,187

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 17,335 19,071 23,996
Outlays, gross:
4010 Outlays from new discretionary authority 16,797 14,303 17,997
4011 Outlays from discretionary balances 1,327 488 3,168



4020 Outlays, gross (total) 18,124 14,791 21,165
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –1
4033 Non-Federal sources –40



4040 Offsets against gross budget authority and outlays (total) –41
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 33
4053 Recoveries of prior year paid obligations, unexpired accounts 8



4060 Additional offsets against budget authority only (total) 41



4070 Budget authority, net (discretionary) 17,335 19,071 23,996
4080 Outlays, net (discretionary) 18,083 14,791 21,165
Mandatory:
4090 Budget authority, gross 322
Outlays, gross:
4100 Outlays from new mandatory authority 188
4101 Outlays from mandatory balances 105



4110 Outlays, gross (total) 188 105
4180 Budget authority, net (total) 17,335 19,393 23,996
4190 Outlays, net (total) 18,083 14,979 21,270

The Medical Community Care appropriation provides funding for community care services to eligible veterans and other beneficiaries, which has been an essential part of the Department of Veterans Affairs (VA) healthcare system for decades.

The Budget reflects the following discretionary appropriation funding from 2021 through 2023: the 2021 advance appropriation of $17.1 billion, together with an annual appropriation of $1.4 billion included in the Consolidated Appropriations Act, 2021 (Public Law 116–260); the 2022 enacted advance appropriation of $20.1 billion, together with an annual appropriation request of $3.3 billion; and the 2023 advance appropriation request of $24.2 billion.

The 2023 request for advance appropriation fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans.

Section 8004 of the American Rescue Plan Act of 2021 (P.L. 117–2) provided $250 million in 2021 for a one-time only obligation and expenditure to existing State extended care facilities for veterans in proportion to each State's share of the total resident capacity in such facilities as of the date of enactment of this Act. Capacity includes only veterans on whose behalf the Department pays a per diem payment pursuant to section 1741 or 1745 of title 38, United States Code. The period of availability is from the date of the enactment of the Act, March 11, 2021, through September 30, 2022.

Prior to FY 2019, VA recorded obligations for Community Care at the time the care was authorized by a VA healthcare provider. In FY 2019, VA started recording obligations for Community Care at the time VA issued payment to healthcare providers and to third-party administrators. In September 2020, to comply with a VA General Counsel (OGC) opinion following significant changes to VA's Community Care program, VA reverted to its old practice of recording obligations at the time of authorization and recorded obligations of $5,008 million in FY 2020 in the Medical Community Care account. VA lacked sufficient funds within the account to cover the full obligations recorded in FY 2020 consistent with VA OGC's opinion. Section 1601 of division FF of the Consolidated Appropriations Act, 2021 (Public Law 116–260) authorized the practice of recording obligations at the time of approval of payment to healthcare providers and contractors, and also made it retroactive to October 1, 2018, thereby voiding an Antideficiency Act (ADA) violation that would have occurred in FY 2020 absent its enactment. To implement the law, VA made an accounting adjustment in FY 2021, the year Public Law 116–260 was enacted.

Object Classification (in millions of dollars)


Identification code 036–0140–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
25.2 Other Contractual Services 16,240 20,772 21,890
26.0 Supplies and materials 4 382 413
41.0 State Homes 1,425 1,741 1,766
41.0 State Homes: ARP 250
44.0 Prior Year Recoveries 89
44.0 Timing of Obligations Fix 5,008



99.9 Total new obligations, unexpired accounts 22,766 23,145 24,069

MEDICAL SUPPORT AND 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.), $9,673,409,000, plus reimbursements, shall become available on October 1, 2022, and shall remain available until September 30, 2023: Provided, That, of the amount made available on October 1, 2022, under this heading, $300,000,000 shall remain available until September 30, 2024.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0152–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 VAMCs & Other Field Activities 4,285 4,706 5,079
0002 VISN Headquarters 583 604 649
0003 VHA Central Office 1,038
0005 Office of Informatics and Information Governance 187
0008 Employee Education Service Center 81
0009 VHA Service Center 281
0013 Consolidated Mail Outpatient Pharmacies 20
0014 National Center for Patient Safety 8
0016 Community Care 935 1,023 1,038
0017 VHA Member Services 213
0019 Readjustment Counseling 4
0021 Clinical Services 144 172
0022 Operations 176 189
0023 Patient Care Services 181 194
0024 Quality and Patient Safety 428 454
0025 Support Services 494
0027 Discovery, Education and Affiliate Networks 46 44
0028 Human Capital Management 217 234
0029 Health Informatics 102 109
0030 All Other Support and Program Offices 251 262



0091 Total operating expenses 7,635 8,372 8,424
0101 VAMCs & Other Field Activities 34 43 49
0102 VISN Headquarters 1 1 1
0103 VHA Central Office 3
0110 Consolidated Mail Outpatient Pharmacies 1



0191 Total Capital Investment 39 44 50



0293 Total direct program 7,674 8,416 8,474



0799 Total direct obligations 7,674 8,416 8,474
0801 Medical Support and Compliance (Reimbursable) 48 48 48



0900 Total new obligations, unexpired accounts 7,722 8,464 8,522

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 36 285 113
1001 Discretionary unobligated balance brought fwd, Oct 1 22 271
1011 Unobligated balance transfer from other acct [036–0160] 75



1050 Unobligated balance (total) 36 360 113
Budget authority:
Appropriations, discretionary:
1100 Appropriation 199 300
1121 Appropriations transferred from other acct [036–0160] 150
1131 Unobligated balance of appropriations permanently reduced [Rescission P.L. 116–94] –10 –15



1160 Appropriation, discretionary (total) 339 285
Advance appropriations, discretionary:
1170 Advance appropriation 7,239 7,914 8,403
1172 Advance appropriations transferred to other accounts [036–0169] –29 –30 –31
1173 Advance appropriations transferred from other accounts [036–0160] 375



1180 Advanced appropriation, discretionary (total) 7,585 7,884 8,372
Spending authority from offsetting collections, discretionary:
1700 Collected 47 48 48
1701 Change in uncollected payments, Federal sources 1



1750 Spending auth from offsetting collections, disc (total) 48 48 48
1900 Budget authority (total) 7,972 8,217 8,420
1930 Total budgetary resources available 8,008 8,577 8,533
Memorandum (non-add) entries:
1940 Unobligated balance expiring –1
1941 Unexpired unobligated balance, end of year 285 113 11

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,277 1,249 1,546
3010 New obligations, unexpired accounts 7,722 8,464 8,522
3011 Obligations ("upward adjustments"), expired accounts 51
3020 Outlays (gross) –7,633 –8,167 –8,391
3041 Recoveries of prior year unpaid obligations, expired –168



3050 Unpaid obligations, end of year 1,249 1,546 1,677
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –1 –2 –2
3070 Change in uncollected pymts, Fed sources, unexpired –1



3090 Uncollected pymts, Fed sources, end of year –2 –2 –2
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1,276 1,247 1,544
3200 Obligated balance, end of year 1,247 1,544 1,675

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 7,972 8,217 8,420
Outlays, gross:
4010 Outlays from new discretionary authority 6,585 7,295 7,456
4011 Outlays from discretionary balances 1,047 870 933



4020 Outlays, gross (total) 7,632 8,165 8,389
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –65 –19 –19
4033 Non-Federal sources –12 –29 –29



4040 Offsets against gross budget authority and outlays (total) –77 –48 –48
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –1
4052 Offsetting collections credited to expired accounts 30



4060 Additional offsets against budget authority only (total) 29



4070 Budget authority, net (discretionary) 7,924 8,169 8,372
4080 Outlays, net (discretionary) 7,555 8,117 8,341
Mandatory:
Outlays, gross:
4101 Outlays from mandatory balances 1 2 2
4180 Budget authority, net (total) 7,924 8,169 8,372
4190 Outlays, net (total) 7,556 8,119 8,343

Medical Support and Compliance finances the expenses of management, security, and administration of the Department of Veterans Affairs (VA) healthcare system through the operation of VA medical centers, other facilities, Veterans Integrated Service Network offices and facility director offices, chief of staff operations, quality of care oversight, legal services, billing and coding activities, procurement, financial management, and human resource management.

For Medical Support and Compliance, the Budget reflects the following discretionary appropriation funding from 2021 through 2023: the 2021 advance appropriation of $7.9 billion, together with an annual appropriation of $300 million and a $15 million rescission of unobligated balances included in the Consolidated Appropriations Act, 2021 (Public Law 116–260); the 2022 enacted advance appropriation of $8.4 billion; and the 2023 advance appropriation request of $9.7 billion.

The 2023 advance appropriation request continues the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans.

Object Classification (in millions of dollars)


Identification code 036–0152–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 3,720 3,920 4,087
11.3 Other than full-time permanent 80 84 88
11.5 Other personnel compensation 431 454 473



11.9 Total personnel compensation 4,231 4,458 4,648
12.1 Civilian personnel benefits 1,568 1,685 1,781
13.0 Benefits for former personnel 2 2 2
21.0 Travel & Transportation of Persons 34 38 43
22.0 Transportation of things 14 15 18
23.3 Communications, utilities, and miscellaneous charges 111 119 139
24.0 Printing and reproduction 16 18 20
25.2 Other contractual services 1,536 1,901 1,619
26.0 Medical supplies and materials 103 117 131
31.0 Equipment 39 43 50
42.0 Insurance claims and indemnities 20 20 23



99.0 Direct obligations 7,674 8,416 8,474
99.0 Reimbursable obligations 48 48 48



99.9 Total new obligations, unexpired accounts 7,722 8,464 8,522

Employment Summary


Identification code 036–0152–0–1–703 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 55,224 56,877 57,412
2001 Reimbursable civilian full-time equivalent employment 324 324 324

DOD-VA Health Care Sharing Incentive Fund

Program and Financing (in millions of dollars)


Identification code 036–0165–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 DOD-VA health care sharing incentive fund 13 13 13
0002 Capital Investment 1



0900 Total new obligations, unexpired accounts 14 13 13

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 80 81 98
1021 Recoveries of prior year unpaid obligations 1



1050 Unobligated balance (total) 81 81 98
Budget authority:
Appropriations, discretionary:
1121 Appropriations transferred from other acct [097–0130] 15 15 15
1131 Unobligated balance of appropriations permanently reduced –16



1160 Appropriation, discretionary (total) –1 15 15
Advance appropriations, discretionary:
1173 Advance appropriations transferred from other accounts [036–0160] 15 15 15
1900 Budget authority (total) 14 30 30
1930 Total budgetary resources available 95 111 128
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 81 98 115

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 22 20 21
3010 New obligations, unexpired accounts 14 13 13
3020 Outlays (gross) –15 –12 –18
3040 Recoveries of prior year unpaid obligations, unexpired –1



3050 Unpaid obligations, end of year 20 21 16
Memorandum (non-add) entries:
3100 Obligated balance, start of year 22 20 21
3200 Obligated balance, end of year 20 21 16

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 14 30 30
Outlays, gross:
4011 Outlays from discretionary balances 15 12 18
4180 Budget authority, net (total) 14 30 30
4190 Outlays, net (total) 15 12 18

The purpose of the Department of Defense-Veterans Affairs Health Care Sharing Incentive Fund, often referred to as the Joint Incentive Fund (JIF), is to enable the Departments to carry out a program to identify and provide incentives to implement creative sharing initiatives at the facility, intra-regional and nationwide levels. The JIF promotes collaboration and new approaches to problem solving to enable the Departments to improve the coordination of health care services. The Departments have established the fund and developed processes and criteria to solicit and select projects. Section 721 of the National Defense Authorization Act for Fiscal Year 2003, Public Law 107–314, established the fund and requires the Departments to establish a joint incentive program. In 2022, each Secretary shall contribute a minimum of $15 million to the fund after the appropriation is enacted.

Object Classification (in millions of dollars)


Identification code 036–0165–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
11.1 Personnel compensation: Full-time permanent 1 1 1
25.1 Advisory and assistance services 11 12 12
31.0 Equipment 1
44.0 Prior Year Recoveries 1



99.9 Total new obligations, unexpired accounts 14 13 13

Employment Summary


Identification code 036–0165–0–1–703 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 11 11 11

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; $7,133,816,000, plus reimbursements, shall become available on October 1, 2022, and shall remain available until September 30, 2023: Provided, That, of the amount made available on October 1, 2022, under this heading, $500,000,000 shall remain available until September 30, 2024.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0162–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0002 Engineering & Environmental Management Services 749 832 1,013
0003 Engineering Service 990 1,026 1,154
0004 Grounds Maintenance & Fire Protection 109 115 128
0005 Leases 787 707 899
0007 Non-Recurring Maintenance 32
0008 Operating Equipment Maintenance & Repair 263 290 330
0009 Other Facilities Operation Support 68 101 117
0011 Plant Operation 798 798 904
0012 Recurring Maintenance & Repair 590 629 716
0013 Textile Care Processing & Management 170 172 202
0014 Transportation 204 206 232
0023 Prior-Year Recoveries 19



0091 Total operating expenses 4,779 4,876 5,695
0102 Engineering & Environmental Management Services 75 137 79
0103 Engineering Service 18 26 34
0104 Grounds Maintenance & Fire Protection 6 9 12
0105 Leases 386 347 401
0106 Non-Recurring Maintenance 1,395 2,097 491
0107 Operating Equipment Maintenance & Repair 17 20 20
0108 Other Facilities Operation Support 13 24 24
0109 Plant Operation 26 34 34
0110 Recurring Maintenance & Repair 42 52 52
0111 Textile Care Processing & Management 43 67 67
0122 Transportation 1 1 1



0191 Total capital investment 2,022 2,814 1,215



0799 Total direct obligations 6,801 7,690 6,910
0801 Medical Facilities (Reimbursable) 17 17 17



0900 Total new obligations, unexpired accounts 6,818 7,707 6,927

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1,404 1,331 285
1001 Discretionary unobligated balance brought fwd, Oct 1 1,378
1011 Unobligated balance transfer from other acct [036–0160] 100
1021 Recoveries of prior year unpaid obligations 19



1050 Unobligated balance (total) 1,423 1,431 285
Budget authority:
Appropriations, discretionary:
1100 Appropriation 606 150
Advance appropriations, discretionary:
1170 Advance appropriation 6,142 6,433 6,735
1172 Advance appropriations transferred to other accounts [036–0169] –39 –40 –93



1180 Advanced appropriation, discretionary (total) 6,103 6,393 6,642
Spending authority from offsetting collections, discretionary:
1700 Collected 18 18 18
1900 Budget authority (total) 6,727 6,561 6,660
1930 Total budgetary resources available 8,150 7,992 6,945
Memorandum (non-add) entries:
1940 Unobligated balance expiring –1
1941 Unexpired unobligated balance, end of year 1,331 285 18

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 4,120 4,430 5,568
3010 New obligations, unexpired accounts 6,818 7,707 6,927
3011 Obligations ("upward adjustments"), expired accounts 185
3020 Outlays (gross) –6,505 –6,569 –7,453
3040 Recoveries of prior year unpaid obligations, unexpired –19
3041 Recoveries of prior year unpaid obligations, expired –169



3050 Unpaid obligations, end of year 4,430 5,568 5,042
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 4,119 4,430 5,568
3200 Obligated balance, end of year 4,430 5,568 5,042

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 6,727 6,561 6,660
Outlays, gross:
4010 Outlays from new discretionary authority 4,154 4,941 5,156
4011 Outlays from discretionary balances 2,302 1,588 2,262



4020 Outlays, gross (total) 6,456 6,529 7,418
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –40 –8 –8
4033 Non-Federal sources –21 –10 –10



4040 Offsets against gross budget authority and outlays (total) –61 –18 –18
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 43



4060 Additional offsets against budget authority only (total) 43



4070 Budget authority, net (discretionary) 6,709 6,543 6,642
4080 Outlays, net (discretionary) 6,395 6,511 7,400
Mandatory:
Outlays, gross:
4101 Outlays from mandatory balances 49 40 35
4180 Budget authority, net (total) 6,709 6,543 6,642
4190 Outlays, net (total) 6,444 6,551 7,435

Medical Facilities provides for the operations and maintenance of the capital infrastructure required to provide healthcare to the Nation's veterans. These costs include utilities, engineering, capital planning, leases, laundry services, grounds maintenance, trash removal, housekeeping, fire protection, pest management, facility repair and maintenance, and property disposition and acquisition.

For Medical Facilities, the Budget reflects the following discretionary appropriation funding from 2021 through 2023: the 2021 advance appropriation of $6.4 billion and annual appropriation of $150 million; the 2022 enacted advance appropriation of $6.7 billion and the 2023 advance appropriation request of $7.1 billion.

The 2023 advance appropriation request fulfills the Administration's commitment to provide reliable and timely resources to support the delivery of accessible and high-quality medical services for veterans.

Object Classification (in millions of dollars)


Identification code 036–0162–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 1,309 1,354 1,417
11.3 Other than full-time permanent 28 29 30
11.5 Other personnel compensation 151 157 164



11.9 Total personnel compensation 1,488 1,540 1,611
12.1 Civilian personnel benefits 555 591 631
13.0 Benefits for former personnel 1 1 1
21.0 Travel & Transportation of Persons 47 47 54
22.0 Transportation of things 15 16 18
23.2 Rent, Communications & Utilities 1,346 1,307 1,585
25.2 Other Contractual Services 894 960 1,384
26.0 Supplies & Materials 412 412 408
31.0 Equipment 143 156 134
32.0 Lands & Structures 1,879 2,658 1,082
42.0 Insurance claims and indemnities 2 2 2
44.0 Prior Year Recoveries 19



99.0 Direct obligations 6,801 7,690 6,910
99.0 Reimbursable obligations 17 17 17



99.9 Total new obligations, unexpired accounts 6,818 7,707 6,927

Employment Summary


Identification code 036–0162–0–1–703 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 25,545 26,048 26,555
2001 Reimbursable civilian full-time equivalent employment 99 99 99

Veterans Medical Care and Health Fund

Program and Financing (in millions of dollars)


Identification code 036–0173–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Medical Services 7,274
0002 Medical Support and Compliance 979
0003 Medical Facilities 800
0004 Community Care 1,901
0005 Research 9



0091 Direct program activities, subtotal 9 10,954
0101 Medical Services 1,746
0103 Medical Facilities 1,773



0191 Direct program activities, subtotal 3,519



0900 Total new obligations, unexpired accounts 9 14,473

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 14,473
Budget authority:
Appropriations, mandatory:
1200 Appropriation 14,482
1930 Total budgetary resources available 14,482 14,473
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 14,473

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 3
3010 New obligations, unexpired accounts 9 14,473
3020 Outlays (gross) –6 –13,183



3050 Unpaid obligations, end of year 3 1,293
Memorandum (non-add) entries:
3100 Obligated balance, start of year 3
3200 Obligated balance, end of year 3 1,293

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 14,482
Outlays, gross:
4100 Outlays from new mandatory authority 6
4101 Outlays from mandatory balances 13,183



4110 Outlays, gross (total) 6 13,183
4180 Budget authority, net (total) 14,482
4190 Outlays, net (total) 6 13,183

Section 8002 of the American Rescue Plan Act of 2021 (Public Law 117–2) provided $14.482 billion in 2021 to remain available until September 30, 2023 for allocation under chapters 17, 20, 73, and 81 of title 38, United States Code, of which not more than $4 billion shall be available pursuant to section 1703 of title 38, United States Code for healthcare furnished through the Veterans Community Care program. The Veterans Medical Care and Health Fund was established to execute section 8002 of the American Rescue Plan Act, and the Budget displays estimated allocations by categories of activity funded by section 8002. Final funding allocations among categories may change based on 2021 actuals and in response to workload demand requirements throughout 2022.

Object Classification (in millions of dollars)


Identification code 036–0173–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 3 2,565
11.3 Other than full-time permanent 55
11.5 Other personnel compensation 295



11.9 Total personnel compensation 3 2,915
12.1 Civilian personnel benefits 1 1,070
13.0 Benefits for former personnel 1
23.3 Communications, utilities, and miscellaneous charges 800
25.2 Other Contractual Services 5 4,630
26.0 Supplies and materials 1,000
31.0 Equipment 1,746
32.0 Land and structures 1,773
41.0 Grants, subsidies, and contributions 538



99.9 Total new obligations, unexpired accounts 9 14,473

Employment Summary


Identification code 036–0173–0–1–703 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 34 28,400

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, $882,000,000, plus reimbursements, shall remain available until September 30, 2023: Provided, That the Secretary of Veterans Affairs shall ensure that sufficient amounts appropriated under this heading are available for prosthetic research specifically for female veterans, and for toxic exposure research.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0161–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Bio-medical laboratory science research 338 343 358
0002 Rehabilitation research 107 111 116
0003 Health services research 117 121 127
0004 Clinical science research 256 296 309



0091 Total operating expenses 818 871 910



0799 Total direct obligations 818 871 910
0801 Medical and Prosthetic Research (Reimbursable) 29 81 61



0900 Total new obligations, unexpired accounts 847 952 971

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 180 158 82
1021 Recoveries of prior year unpaid obligations 47



1050 Unobligated balance (total) 227 158 82
Budget authority:
Appropriations, discretionary:
1100 Appropriation 800 815 882
1131 Unobligated balance of appropriations permanently reduced –50 –20



1160 Appropriation, discretionary (total) 750 795 882
Spending authority from offsetting collections, discretionary:
1700 Collected 27 81 61
1701 Change in uncollected payments, Federal sources 1



1750 Spending auth from offsetting collections, disc (total) 28 81 61
1900 Budget authority (total) 778 876 943
1930 Total budgetary resources available 1,005 1,034 1,025
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 158 82 54

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 356 342 451
3010 New obligations, unexpired accounts 847 952 971
3011 Obligations ("upward adjustments"), expired accounts 2
3020 Outlays (gross) –806 –843 –918
3040 Recoveries of prior year unpaid obligations, unexpired –47
3041 Recoveries of prior year unpaid obligations, expired –10



3050 Unpaid obligations, end of year 342 451 504
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –1 –2 –2
3070 Change in uncollected pymts, Fed sources, unexpired –1



3090 Uncollected pymts, Fed sources, end of year –2 –2 –2
Memorandum (non-add) entries:
3100 Obligated balance, start of year 355 340 449
3200 Obligated balance, end of year 340 449 502

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 778 876 943
Outlays, gross:
4010 Outlays from new discretionary authority 401 623 669
4011 Outlays from discretionary balances 405 220 249



4020 Outlays, gross (total) 806 843 918
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –13 –37 –45
4033 Non-Federal sources –15 –44 –16



4040 Offsets against gross budget authority and outlays (total) –28 –81 –61
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –1
4052 Offsetting collections credited to expired accounts 1



4070 Budget authority, net (discretionary) 750 795 882
4080 Outlays, net (discretionary) 778 762 857
4180 Budget authority, net (total) 750 795 882
4190 Outlays, net (total) 778 762 857

For 2022, the total budgetary resources of over $2.2 billion is comprised of $882 million in direct appropriations, $749.7 million in medical care support such as physicians' pay, utilities and other overhead, $540 million in Federal grants and other non-Federal resources, and $61 million in reimbursements. The Department of Veterans Affairs (VA) research program will support 3,585 full time equivalents through direct appropriations and reimbursable resources. These combined resources will support approximately 2,563 research projects.

This account is an intramural research program with outstanding success leading to critical clinical achievements that improve the health and quality of life for veterans and the Nation. As a health research program focused exclusively on the needs of veterans, VA research continues to play a vital role in the care and rehabilitation of our men and women who have served in uniform. Building on more than 90 years of discovery and innovation engaging veterans as research volunteers, VA research has a proud track record of transforming VA healthcare by bringing new evidence-based treatments and technologies into everyday clinical care. The 2022 request is the largest year-over-year increase in recent history for medical and prosthetic research. This historic investment advances VA's research mission, including critical studies to understand the impact of traumatic brain injury and toxic exposure on long-term health outcomes, while continuing to prioritize research focused on the needs of disabled veterans.

SUMMARY OF PROGRAM RESOURCES [in millions of dollars]


2020 Actual 2021 Est. 2022 Est.

Medical and Prosthetic Research Appropriation1 750 795 882
American Rescue Plan Act (P.L. 117–2, Section 8002) (Mandatory)2 0 9 0
Medical Care Support3 648 669 750
Other Federal and Non-Federal Resources 523 540 540
Reimbursements 28 81 61



Total Program Resources 1,949 2,093 2,233

1 The appropriation amounts are net of rescissions of $50 million for FY 2020 in P.L. 116–94 and $20 million for FY 2021 in P.L. 116–260. 2 VA plans to use $9 million of the funding provided in section 8002 of the American Rescue Plan Act for research, which will be executed out of a new budget account, the Veterans Medical Care and Health Fund.3 Medical Care Support includes funding from the Medical Services, Medical Support and Compliance, and Medical Facilities appropriations to support research activities.

FTE 2020 actual 2021 est. 2022 est.

3,418 3,420 3,585

Object Classification (in millions of dollars)


Identification code 036–0161–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 280 285 299
11.3 Other than full-time permanent 1 1
11.5 Other personnel compensation 2 1



11.9 Total personnel compensation 283 287 299
12.1 Civilian personnel benefits 111 111 115
21.0 Employee travel 2 1 2
23.3 Communications, utilities, and miscellaneous charges 1 1 1
25.2 Other services from non-Federal sources 339 370 405
26.0 Supplies and materials 45 47 44
31.0 Equipment 37 54 44



99.0 Direct obligations 818 871 910
99.0 Reimbursable obligations 29 81 61



99.9 Total new obligations, unexpired accounts 847 952 971

Employment Summary


Identification code 036–0161–0–1–703 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 3,311 3,282 3,447
2001 Reimbursable civilian full-time equivalent employment 107 138 138

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

Program and Financing (in millions of dollars)


Identification code 036–0169–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Joint DOD-VA Medical Facility Demonstration Fund (Direct) 458 481 533
0801 Joint DOD-VA Medical Facility Demonstration Fund (Reimbursable) 11 13 13



0900 Total new obligations, unexpired accounts 469 494 546

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 11 8
Budget authority:
Appropriations, discretionary:
1121 Appropriations transferred from other acct [036–0167] 8 8 8
1121 Appropriations transferred from other acct [097–0130] 127 137 137
1121 Appropriations transferred from other acct [036–5287] 14 14 17



1160 Appropriation, discretionary (total) 149 159 162
Advance appropriations, discretionary:
1173 Advance appropriations transferred from other accounts [036–0160] 210 216 204
1173 Advance appropriations transferred from other accounts [036–0140] 28 28 44
1173 Advance appropriations transferred from other accounts [036–0152] 29 30 31
1173 Advance appropriations transferred from other accounts [036–0162] 39 40 93



1180 Advanced appropriation, discretionary (total) 306 314 372
Spending authority from offsetting collections, discretionary:
1700 Collected 11 13 13
1900 Budget authority (total) 466 486 547
1930 Total budgetary resources available 477 494 547
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 8 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 72 55 73
3010 New obligations, unexpired accounts 469 494 546
3011 Obligations ("upward adjustments"), expired accounts 26
3020 Outlays (gross) –490 –476 –543
3041 Recoveries of prior year unpaid obligations, expired –22



3050 Unpaid obligations, end of year 55 73 76
Memorandum (non-add) entries:
3100 Obligated balance, start of year 72 55 73
3200 Obligated balance, end of year 55 73 76

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 466 486 547
Outlays, gross:
4010 Outlays from new discretionary authority 416 439 493
4011 Outlays from discretionary balances 74 37 50



4020 Outlays, gross (total) 490 476 543
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –16 –12 –12
4033 Non-Federal sources –5 –1 –1



4040 Offsets against gross budget authority and outlays (total) –21 –13 –13
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 10



4070 Budget authority, net (discretionary) 455 473 534
4080 Outlays, net (discretionary) 469 463 530
4180 Budget authority, net (total) 455 473 534
4190 Outlays, net (total) 469 463 530

The Department of Veterans Affairs (VA) and the Department of Defense (DOD) will each contribute funding to the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of Public Law 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 2022, VA expects to transfer funds from the Medical Services, Medical Community Care, Medical Support and Compliance, Medical Facilities, and Information Technology Systems accounts, while DOD expects to transfer funds from the Defense Health Program account.

Object Classification (in millions of dollars)


Identification code 036–0169–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 175 186 186
11.3 Other than full-time permanent 4 4 4
11.5 Other personnel compensation 21 23 23



11.9 Total personnel compensation 200 213 213
12.1 Civilian personnel benefits 67 73 73
21.0 Travel and transportation of persons 4 4 4
23.3 Communications, utilities, and miscellaneous charges 3 3 3
25.1 Advisory and assistance services 97 98 98
26.0 Supplies and materials 72 71 71
31.0 Equipment 11 11 11
32.0 Land and structures 3 7 59
41.0 Grants, subsidies, and contributions 1 1 1



99.0 Direct obligations 458 481 533
99.0 Reimbursable obligations 11 13 13



99.9 Total new obligations, unexpired accounts 469 494 546

Employment Summary


Identification code 036–0169–0–1–703 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 2,178 2,290 2,308

Medical Care Collections Fund

Program and Financing (in millions of dollars)


Identification code 036–5287–0–2–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Refunds 300



0900 Total new obligations, unexpired accounts (object class 44.0) 300

Budgetary resources:
Budget authority:
Appropriations, discretionary:
1101 Appropriation (special or trust) 3,429 2,966 4,085
1120 Appropriations transferred to other accts [036–0160] –2,846 –2,465 –3,445
1120 Appropriations transferred to other accts [036–0169] –14 –14 –17
1120 Appropriations transferred to other acct [036–0140] –569 –487 –623
Appropriations, mandatory:
1200 Appropriation 300
1900 Budget authority (total) 300
1930 Total budgetary resources available 300

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 3
3010 New obligations, unexpired accounts 300
3020 Outlays (gross) –297 –3



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

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 300
Outlays, gross:
4100 Outlays from new mandatory authority 297
4101 Outlays from mandatory balances 3



4110 Outlays, gross (total) 297 3
4180 Budget authority, net (total) 300
4190 Outlays, net (total) 297 3

The Department of Veterans Affairs has the authority to collect co-payments, which are deposited into the Medical Care Collections Fund (MCCF) account. As allowed by the provisions of the appropriations Act, these receipts are transferred to Medical Services, Medical Community Care, and the Joint Department of Defense-Department of Veterans Affairs Medical Facility Demonstration Fund (Joint Demonstration Fund) where they remain available until expended for the purposes of the account. In 2022, VA anticipates collecting $4.1 billion in the MCCF account, which will be transferred to Medical Services, Medical Community Care, and the Joint Demonstration Fund to provide healthcare to veterans. These collections consist of co-payments from veterans for inpatient, outpatient, and nursing home care, and prescribed medications; third-party insurance payments from veterans for nonservice-connected conditions; and collections from enhanced-use leases, the Compensated Work Therapy Program, Compensation and Living Expensed Program, and the Parking Program.

Section 8007 of the American Rescue Plan Act of 2021 directed the Department of Veterans Affairs to provide for any copayment or other cost sharing with respect to healthcare, and reimburse any veteran who paid a copayment or other cost sharing related to healthcare, during the period beginning on April 6, 2020, and ending on September 30, 2021. The Department was appropriated $1 billion, to remain available until expended, to carry out this section. Of that amount, VA estimates $300 million will be executed from the MCCF account and used to reimburse veterans who paid a copayment or other cost sharing during the specified period. The remaining $700 million will be used to supplement VA Medical Centers for lost collections revenue and will be executed from the Medical Services and Medical Community Care accounts.

Canteen Service Revolving Fund

Program and Financing (in millions of dollars)


Identification code 036–4014–0–3–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Direct program activity 140
0801 Reimbursable operating expenses 297 178 337
0802 Reimbursable direct operations 6 6 10
0810 Reimbursable capital investment: Sales program: Purchase of equipment and leasehold 7 7 10



0899 Total reimbursable obligations 310 191 357



0900 Total new obligations, unexpired accounts 310 331 357

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 16 2
1021 Recoveries of prior year unpaid obligations 2 2 2



1050 Unobligated balance (total) 18 2 4
Budget authority:
Appropriations, mandatory:
1221 Appropriations transferred from other acct [036–0160] 140
Spending authority from offsetting collections, mandatory:
1800 Collected 293 191 364
1801 Change in uncollected payments, Federal sources –1



1850 Spending auth from offsetting collections, mand (total) 292 191 364
1900 Budget authority (total) 292 331 364
1930 Total budgetary resources available 310 333 368
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 2 11

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 19 18 46
3010 New obligations, unexpired accounts 310 331 357
3020 Outlays (gross) –309 –301 –388
3040 Recoveries of prior year unpaid obligations, unexpired –2 –2 –2



3050 Unpaid obligations, end of year 18 46 13
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –2 –1 –1
3070 Change in uncollected pymts, Fed sources, unexpired 1



3090 Uncollected pymts, Fed sources, end of year –1 –1 –1
Memorandum (non-add) entries:
3100 Obligated balance, start of year 17 17 45
3200 Obligated balance, end of year 17 45 12

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 292 331 364
Outlays, gross:
4100 Outlays from new mandatory authority 275 292 356
4101 Outlays from mandatory balances 34 9 32



4110 Outlays, gross (total) 309 301 388
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –293 –191 –364
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired 1



4160 Budget authority, net (mandatory) 140
4170 Outlays, net (mandatory) 16 110 24
4180 Budget authority, net (total) 140
4190 Outlays, net (total) 16 110 24

The Veterans Canteen Service was established to furnish, at reasonable prices, meals, merchandise, and services necessary for the comfort and well-being of veterans in Department of Veterans Affairs medical facilities. In 2022, operations will be financed from current revenues.

Object Classification (in millions of dollars)


Identification code 036–4014–0–3–705 2020 actual 2021 est. 2022 est.

11.1 Direct obligations: Personnel compensation: Full-time permanent 140
11.1 Reimbursable obligations: Personnel compensation: Full-time permanent 101 138



11.9 Total personnel compensation 101 138
12.1 Civilian personnel benefits 30 30 30
21.0 Travel and transportation of persons 1 1 1
22.0 Transportation of things 1 1 1
26.0 Supplies and materials 170 152 180
31.0 Equipment 7 7 7



99.0 Reimbursable obligations 310 191 357



99.9 Total new obligations, unexpired accounts 310 331 357

Employment Summary


Identification code 036–4014–0–3–705 2020 actual 2021 est. 2022 est.

2001 Reimbursable civilian full-time equivalent employment 2,977 3,285 3,500

Veterans Choice Fund

Program and Financing (in millions of dollars)


Identification code 036–0172–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Veterans Choice Fund - Administrative 1 36 3
0002 Veterans Choice Fund - Program 176 63 27
0004 Emergency Non-VA Care 2 5
0006 MCC (0140) Expenditure Transfers 1,932 15



0091 Direct program activities, subtotal 2,111 119 30



0900 Total new obligations, unexpired accounts 2,111 119 30

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 2,532 –248 30
1010 Unobligated balance transfer to other accts [036–0140] –615
1020 Adjustment of unobligated bal brought forward, Oct 1 –397 397
1021 Recoveries of prior year unpaid obligations 334
1033 Recoveries of prior year paid obligations 9



1050 Unobligated balance (total) 1,863 149 30
1930 Total budgetary resources available 1,863 149 30
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year –248 30

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 387 453 340
3001 Adjustments to unpaid obligations, brought forward, Oct 1 397
3010 New obligations, unexpired accounts 2,111 119 30
3020 Outlays (gross) –2,108 –232 –200
3040 Recoveries of prior year unpaid obligations, unexpired –334



3050 Unpaid obligations, end of year 453 340 170
Memorandum (non-add) entries:
3100 Obligated balance, start of year 784 453 340
3200 Obligated balance, end of year 453 340 170

Budget authority and outlays, net:
Mandatory:
Outlays, gross:
4101 Outlays from mandatory balances 2,108 232 200
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –9
Additional offsets against gross budget authority only:
4143 Recoveries of prior year paid obligations, unexpired accounts 9
4170 Outlays, net (mandatory) 2,099 232 200
4180 Budget authority, net (total)
4190 Outlays, net (total) 2,099 232 200

The Veterans Access, Choice, and Accountability Act of 2014 ("Veterans Choice Act"), Public Law 113–146, provided $10 billion in mandatory funding to establish a temporary program ("Veterans Choice Program") improving veterans' access to health care by allowing eligible veterans who met certain wait time or distance standards to use eligible healthcare providers outside the Department of Veterans Affairs (VA) system. The law directed that this funding be deposited in the Veterans Choice Fund. In July 2015, the Congress passed Public Law 114–41, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, which gave VA temporary authority, ending October 1, 2015, to use a certain level of Veterans Choice Fund dollars for pharmaceutical expenses related to treatment of Hepatitis C and for Care in the Community.

Public Law 115–26 amended the Veterans Choice Act to eliminate the original August 7, 2017, sunset date for the Veterans Choice Program and allowed the program to operate until all of the funds in the Veterans Choice Fund were expended.

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

Prior to FY 2019, VA recorded obligations for Community Care at the time the care was authorized by a VA healthcare provider. In FY 2019, VA started recording obligations for Community Care at the time VA issued payment to healthcare providers and to third-party administrators. In September 2020, to comply with a VA General Counsel (OGC) opinion following significant changes to VA's Community Care program, VA reverted to its old practice of recording obligations at the time of authorization and adjusted obligations upwards by $397 million in the Veterans Choice Fund account. VA lacked sufficient funds within the account to cover the full obligations recorded consistent with VA OGC's opinion. Section 1601 of division FF of the Consolidated Appropriations Act, 2021 (Public Law 116–260) authorized the practice of recording obligations at the time of approval of payment to healthcare providers and contractors, and also made it retroactive to October 1, 2018, thereby voiding an Antideficiency Act (ADA) violation that would have occurred in FY 2019 absent its enactment. To implement the law, VA made an accounting adjustment in FY 2021, the year Public Law 116–260 was enacted.

Object Classification (in millions of dollars)


Identification code 036–0172–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
21.0 Travel and transportation of persons 11
25.2 Other contract services 1,774 119 30
26.0 Supplies and materials 326



99.9 Total new obligations, unexpired accounts 2,111 119 30

Emergency Department of Veterans Affairs Employee Leave Fund

Program and Financing (in millions of dollars)


Identification code 036–0131–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Employee reimbursement 80



0900 Total new obligations, unexpired accounts (object class 44.0) 80

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation [P.L. 117–2, Section 8008] 80
1930 Total budgetary resources available 80

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 80
3020 Outlays (gross) –80

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 80
Outlays, gross:
4100 Outlays from new mandatory authority 80
4180 Budget authority, net (total) 80
4190 Outlays, net (total) 80

Section 8008 of the American Rescue Plan Act of 2021 (P.L. 117–2) provided $80 million to establish the Emergency Department of Veterans Affairs Employee Leave Fund. The law directed that the funds be available for payment to the Department for the use of paid leave by any employee appointed under chapter 74 of title 38, United States Code who is unable to work due to certain circumstances resulting from the COVID-19 pandemic. The authorization for the paid leave under Section 8008 is from the date of enactment of the Act, March 11, 2021, through September 30, 2021. The period of availability for Section 8008 funding is from the date of enactment of the Act, March 11, 2021, through September 20, 2022.

Trust Funds

General Post Fund, National Homes

Special and Trust Fund Receipts (in millions of dollars)


Identification code 036–8180–0–7–705 2020 actual 2021 est. 2022 est.

0100 Balance, start of year 35
Receipts:
Current law:
1130 General Post Fund, National Homes, Deposits 17 52 53
1140 General Post Fund, National Homes, Interest on Investments 2 3 3



1199 Total current law receipts 19 55 56



1999 Total receipts 19 55 56



2000 Total: Balances and receipts 19 55 91
Appropriations:
Current law:
2101 General Post Fund, National Homes –19 –20 –21



5099 Balance, end of year 35 70

Program and Financing (in millions of dollars)


Identification code 036–8180–0–7–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Religious, recreational, and entertainment activities 16 23 24
0003 Therapeutic residence maintenance 1 1 1



0900 Total new obligations, unexpired accounts 17 24 25

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 118 120 119
1021 Recoveries of prior year unpaid obligations 3 3



1050 Unobligated balance (total) 118 123 122
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 19 20 21
1930 Total budgetary resources available 137 143 143
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 120 119 118

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 3 4 7
3010 New obligations, unexpired accounts 17 24 25
3020 Outlays (gross) –16 –18 –19
3040 Recoveries of prior year unpaid obligations, unexpired –3 –3



3050 Unpaid obligations, end of year 4 7 10
Memorandum (non-add) entries:
3100 Obligated balance, start of year 3 4 7
3200 Obligated balance, end of year 4 7 10

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 19 20 21
Outlays, gross:
4100 Outlays from new mandatory authority 18 19
4101 Outlays from mandatory balances 16



4110 Outlays, gross (total) 16 18 19
4180 Budget authority, net (total) 19 20 21
4190 Outlays, net (total) 16 18 19

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 119 112 85
5001 Total investments, EOY: Federal securities: Par value 112 85 85

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

Object Classification (in millions of dollars)


Identification code 036–8180–0–7–705 2020 actual 2021 est. 2022 est.

Direct obligations:
21.0 Travel and transportation of persons 1 1 1
23.3 Communications, utilities, and miscellaneous charges 1 1 1
25.2 Other services from non-Federal sources 4 6 6
26.0 Supplies and materials 9 14 15
31.0 Equipment 1 1 1
32.0 Land and structures 1 1 1



99.9 Total new obligations, unexpired accounts 17 24 25

Benefits Programs

Federal Funds

Compensation and Pensions

(INCLUDING TRANSFER OF FUNDS)

For the payment of compensation benefits to or on behalf of veterans and a pilot program for disability examinations as authorized by section 107 and chapters 11, 13, 18, 51, 53, 55, and 61 of title 38, United States Code; pension benefits to or on behalf of veterans as authorized by chapters 15, 51, 53, 55, and 61 of title 38, United States Code; and burial benefits, the Reinstated Entitlement Program for Survivors, emergency and other officers' retirement pay, adjusted-service credits and certificates, payment of premiums due on commercial life insurance policies guaranteed under the provisions of title IV of the Servicemembers Civil Relief Act (50 U.S.C. App. 541 et seq.) and for other benefits as authorized by sections 107, 1312, 1977, and 2106, and chapters 23, 51, 53, 55, and 61 of title 38, United States Code, $7,347,837,000, which shall be in addition to funds previously appropriated under this heading that became available on October 1, 2021, to remain available until expended; and, in addition, $147,569,474,000, which shall become available on October 1, 2022, to remain available until expended: Provided, That not to exceed $20,115,000 of the amount made available for fiscal year 2023 under this heading shall be reimbursed to "General Operating Expenses, Veterans Benefits Administration", and "Information Technology Systems" for necessary expenses in implementing the provisions of chapters 51, 53, and 55 of title 38, United States Code, the funding source for which is specifically provided as the "Compensation and Pensions" appropriation: Provided further, That such sums as may be earned on an actual qualifying patient basis, shall be reimbursed to "Medical Care Collections Fund" to augment the funding of individual medical facilities for nursing home care provided to pensioners as authorized.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0102–0–1–701 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0101 Veterans 97,129 107,027 120,017
0102 Survivors 7,698 8,574 10,268



0191 Compensation sub-total 104,827 115,601 130,285



0200 Other compensation expenses 104,827 115,601 130,285
0201 Chapter 18 21 25 25
0202 Clothing allowance 123 127 137
0203 Misc assistance (EAJ, SAFD) 39 48 58
0204 Medical exam pilot program 1,783 2,675 3,282
0205 OBRA payment to VBA and IT 4 4 8



0291 Total other compensation expenses 1,970 2,879 3,510



0293 Total compensation 106,797 118,480 133,795
0302 Veterans 3,028 2,964 3,011
0303 Survivors 1,719 1,730 1,749



0391 Pensions sub total 4,747 4,694 4,760
0401 Reimbursements to GOE, IT and VHA 14 15 13



0492 Total pensions 4,761 4,709 4,773
0502 Burial allowance 26 57 58
0503 Burial plots 44 46 48
0504 Service-connected deaths 88 143 149
0505 Burial flags 26 23 23
0506 Headstones and markers 106 95 98
0508 Graveliners 4 5 6
0509 Pre-Place Crypts 43 35 36



0591 Total burial program 337 404 418



0900 Total new obligations, unexpired accounts (object class 42.0) 111,895 123,593 138,986

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1,721 646 1,410
1021 Recoveries of prior year unpaid obligations 30
1033 Recoveries of prior year paid obligations 578



1050 Unobligated balance (total) 2,329 646 1,410
Budget authority:
Appropriations, mandatory:
1200 Appropriation 1,440 6,110 7,348
Advance appropriations, mandatory:
1270 Advance appropriation 109,017 118,247 130,228
1900 Budget authority (total) 110,457 124,357 137,576
1930 Total budgetary resources available 112,786 125,003 138,986
Memorandum (non-add) entries:
1940 Unobligated balance expiring –245
1941 Unexpired unobligated balance, end of year 646 1,410

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 8,135 9,298 10,431
3010 New obligations, unexpired accounts 111,895 123,593 138,986
3020 Outlays (gross) –110,702 –122,460 –148,344
3040 Recoveries of prior year unpaid obligations, unexpired –30



3050 Unpaid obligations, end of year 9,298 10,431 1,073
Memorandum (non-add) entries:
3100 Obligated balance, start of year 8,135 9,298 10,431
3200 Obligated balance, end of year 9,298 10,431 1,073

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 110,457 124,357 137,576
Outlays, gross:
4100 Outlays from new mandatory authority 100,882 112,515 136,502
4101 Outlays from mandatory balances 9,820 9,945 11,842



4110 Outlays, gross (total) 110,702 122,460 148,344
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –578
Additional offsets against gross budget authority only:
4143 Recoveries of prior year paid obligations, unexpired accounts 578



4160 Budget authority, net (mandatory) 110,457 124,357 137,576
4170 Outlays, net (mandatory) 110,124 122,460 148,344
4180 Budget authority, net (total) 110,457 124,357 137,576
4190 Outlays, net (total) 110,124 122,460 148,344

WORKLOAD


2020 actual 2021 est. 2022 est.

Compensation Completed Claims:
Rating 1,256,943 1,403,521 1,801,805
Other Claims 2,632,888 2,558,470 2,596,729
Pension Completed Claims:
Rating 134,858 128,752 133,902
Other Non-Rating Claims 395,695 355,575 335,478

For 2023, the Budget requests $147,569,474,000 in advance appropriations for Compensation and Pensions. This request satisfies the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113–235) and prevents our Nation's veterans from being adversely affected by budget delays.

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

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

Miscellaneous benefits provided for are:

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

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

(c) payments authorized by the Equal Access to Justice Act.

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

In accordance with Public Law 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, 2022, is expected to be 2.3 percent.

AVERAGE NUMBER OF COMPENSATION CASES AND PAYMENTS


2020 actual 2021 est. 2022 est.

Veterans:
Cases 5,034,096 5,245,629 5,503,550
Average payment per case, per year $19,294 $20,403 $21,807
Total obligations (in millions) $97,130 $107,028 $120,016
Survivors:
Cases 439,543 455,456 475,146
Average payment per case, per year $17,514 $18,826 $21,609
Total obligations (in millions) $7,698 $8,574 $10,268
Chapter 18:
Children 1,128 1,288 1,281
Average payment per case, per year $18,919 $19,246 $19,689
Total obligations (in millions) $21 $25 $25
Clothing allowance:
Number of veterans 148,260 153,465 160,118
Average payment per case, per year $829 $825 $859
Total obligations (in millions) $123 $127 $137
Special Allowance for Dependents:
Cases 17 16 15
Average benefit $2,786 $2,823 $2,888
Total obligations (in millions) $0 $0 $0
Equal Access to Justice Act:
Cases 6,864 8,394 9,924
Average benefit $5,637 $5,710 $5,841
Total obligations (in millions) $39 $48 $58
REPS:
Cases 3 2 2
Average benefit $13,148 $18,494 $18,938
Total obligations (in millions) $0 $0 $0

Pension benefits may be paid to veterans or their survivors. A veteran's entitlement is based on active duty service of a specific length (normally 90 days or more) during a designated war period, disabilities considered permanent and total, and countable income below established levels. There is no disability requirement for survivor cases or veterans age 65 or older. Income support is provided at established benefit levels.

An automatic annual cost-of-living increase comparable to the annual social security increase is provided for those pensioners in the improved program and to parents receiving dependency and indemnity compensation. The increase, effective with payments made on January 1, 2022, is expected to be 2.3 percent.

AVERAGE NUMBER OF PENSION CASES AND PAYMENTS


2020 actual 2021 est. 2022 est.

Veterans:
Cases 229,830 215,382 209,355
Average payment per case, per year $13,173 $13,760 $14,382
Total obligations (in millions) $3,028 $2,964 $3,011
Survivors:
Cases 163,585 154,635 147,472
Average payment per case, per year $10,507 $11,189 $11,861
Total obligations (in millions) $1,719 $1,730 $1,749

Burial benefits in 2021 provide for: (a) the payment of an allowance of $807 toward burial and funeral expenses; (b) the payment of $807 for a plot allowance where an eligible veteran is not buried in a national cemetery or other cemetery under the jurisdiction of the United States; (c) the payment of a burial allowance of up to $2,000 when a veteran dies as a result of a service-connected disability; (d) furnishing a flag to drape the casket of each deceased veteran entitled thereto; (e) furnishing a headstone or marker for the grave of a veteran and, in certain cases, eligible dependents; and (f) authority to provide outer burial receptacles in the National Cemetery Administration.

NUMBER OF BURIAL BENEFITS


2020 actual 2021 est. 2022 est.

Burial allowance 40,659 41,271 42,011
Burial allowances for deaths in Dept. facility 21,389 21,711 22,100
Burial plot 56,443 57,293 58,320
Service-connected deaths 50,504 54,038 56,099
Burial flags 368,646 452,880 439,056
Headstones and markers 323,051 344,577 341,693
Graveliners 9,865 10,522 10,434
Preplaced crypts 90,091 96,094 95,290
Caskets and Urns 277 295 293

READJUSTMENT 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, $8,906,851,000, which shall become available on October 1, 2022, to remain available until expended: Provided, That expenses for rehabilitation program services and assistance which the Secretary is authorized to provide under subsection (a) of section 3104 of title 38, United States Code, other than under paragraphs (1), (2), (5), and (11) of that subsection, shall be charged to this account.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0137–0–1–702 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0101 Sons and daughters 860 992 1,034
0102 Spouses 183 267 266



0191 Total education and training 1,043 1,259 1,300
0201 Vocational rehabilitation training 839 982 1,000
0202 Subsistence allowance 614 802 813
0203 Automobiles and adaptive equipment 127 148 171
0204 Housing Grants 127 182 188
0205 Housing Technology Grants 1 1 1



0291 Total special assistance to disabled veterans 1,708 2,115 2,173
0301 Work study 43 76 49
0302 Payments to States 24 24 25
0303 All-volunteer assistance: Basic benefits and all other 10,268 9,867 9,832
0305 Tuition Assistance 3 3 3
0306 Licensing and Certification 2 2 4
0307 Reporting fees 14 15 15
0308 Reimbursement to GOE 1 1
0309 Contract Counseling 1 6 6



0391 Total All-volunteer assistance and other 10,355 9,994 9,935



0799 Total direct obligations 13,106 13,368 13,408
0802 Veterans and servicepersons supplementary benefits 9 9 8
0803 Chapter 1606 reservists benefits 84 86 79
0804 Chapter 1606 reservists supplementary benefits 25 26 24
0805 Chapter 1607 reservists benefits 5 2
0807 Chapter 33 DoD Reimbursements 63 63 63



0899 Total reimbursable obligations 186 186 174



0900 Total new obligations, unexpired accounts 13,292 13,554 13,582

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 3,414 4,467 3,678
1021 Recoveries of prior year unpaid obligations 6
1033 Recoveries of prior year paid obligations 89



1050 Unobligated balance (total) 3,509 4,467 3,678
Budget authority:
Appropriations, mandatory:
Advance appropriations, mandatory:
1270 Advance appropriation 14,065 12,579 14,947
Spending authority from offsetting collections, mandatory:
1800 Collected 185 186 174
1900 Budget authority (total) 14,250 12,765 15,121
1930 Total budgetary resources available 17,759 17,232 18,799
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 4,467 3,678 5,217

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 679 767 932
3010 New obligations, unexpired accounts 13,292 13,554 13,582
3020 Outlays (gross) –13,198 –13,389 –14,274
3040 Recoveries of prior year unpaid obligations, unexpired –6



3050 Unpaid obligations, end of year 767 932 240
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –1 –1 –1



3090 Uncollected pymts, Fed sources, end of year –1 –1 –1
Memorandum (non-add) entries:
3100 Obligated balance, start of year 678 766 931
3200 Obligated balance, end of year 766 931 239

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 14,250 12,765 15,121
Outlays, gross:
4100 Outlays from new mandatory authority 9,105 8,155 9,664
4101 Outlays from mandatory balances 4,093 5,234 4,610



4110 Outlays, gross (total) 13,198 13,389 14,274
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –185 –186 –174
4123 Non-Federal sources –89



4130 Offsets against gross budget authority and outlays (total) –274 –186 –174
Additional offsets against gross budget authority only:
4143 Recoveries of prior year paid obligations, unexpired accounts 89



4160 Budget authority, net (mandatory) 14,065 12,579 14,947
4170 Outlays, net (mandatory) 12,924 13,203 14,100
4180 Budget authority, net (total) 14,065 12,579 14,947
4190 Outlays, net (total) 12,924 13,203 14,100

WORKLOAD—Veteran Readiness and Employment


2020 actual 2021 est. 2022 est.

Evaluation and planning 71,025 71,792 72,582
Rehabilitation services 109,106 110,284 111,497
Employment services status 29,994 30,318 30,651
Vocational/educational counseling 3,260 3,293 3,457

WORKLOAD—Education


2020 actual 2021 est. 2022 est.

Original claims 314,553 355,345, 372,047
Adjustments/supplemental claims 3,283,793 3,465,574 3,628,455

For 2023, the Budget requests $8,906,851,000 in advance appropriations for Readjustment Benefits. This request satisfies the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113–235) and prevents our Nation's veterans from being adversely affected by budget delays.

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

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

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

All volunteer force educational assistance (Montgomery GI Bill).—P.L. 98–525, enacted October 19, 1984, established two new educational programs: an assistance program for veterans who enter active duty during the period beginning July 1, 1985; and an assistance program for certain members of the Selected Reserve. P.L. 108–375 established a program to provide educational assistance to members of the reserve components called or ordered to active service in response to a war or national emergency declared by the President or the Congress, in recognition of the sacrifices that those members make in answering the call to duty. The Readjustment Benefit appropriation pays the basic benefit allowance for veterans, except for certain Post-Vietnam Era Veterans Education participants who transferred to the Montgomery GI Bill program. Supplementary educational assistance, Post-Vietnam Era Veterans Education converters, reservists, and the National Call to Service Program are financed by payments from the Department of Defense. Due to P.L. 116–315, the Montgomery GI Bill will be phased out starting in 2030.

Veteran Employment Through Technology Education Courses (VET TEC).—P.L. 115–48 established a high technology pilot program to provide eligible Veterans who are entitled to educational assistance under chapter 30, 32, 33, 34, or 35 of title 38, United States Code, or chapter 1606 or 1607 of title 10, United States Code, with the opportunity to enroll in high technology programs of education that VA determines provide training and skills sought by employers in a relevant field or industry.

The following table shows a caseload and cost comparison for these beneficiaries under existing legislation.

CASELOAD AND AVERAGE COST DATA


2020 actual 2021 est. 2022 est.

Chapter 33:
Number of trainees 657,927 613,877 624,686
Average cost per trainee $15,364 $15,783 $15,483



Total cost (in millions) $10,108 $9,689 $9,672



Chapter 35 Sons and Daughters:
Number of trainees 119,506 133,578 139,991
Average cost per trainee (in dollars) $7,198 $7,424 $7,389



Total cost (in millions) $860 $992 $1,034
Chapter 35 Wives and Widow(ers):
Number of trainees 32,319 43,724 46,405
Average cost per trainee (in dollars) $5,652 $6,096 $5,733



Total cost (in millions) $183 $267 $266



Chapter 30:
Number of trainees 23,712 22,960 21,615
Average cost per trainee $8,656 $8,862 $8,589



Total cost (in millions) $205 $203 $186



Chapter 1606:
Number of trainees 41,488 39,854 38,278
Average cost per trainee $2,581 $2,718 $2,643



Total cost (in millions) $107 $108 $101



Chapter 1607:
Number of trainees 84 0 0
Average cost per trainee $0 $0 $0



Total cost (in millions) $5 $2 $0






Veteran Employment Through Technology Education Courses (VET TEC):
Total cost (in millions) $27 $47 $45




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

CASELOAD AND AVERAGE COST DATA


2020 actual 2021 est. 2022 est.

Chapter 31:
Rehabilitation, Evaluation, Planning and Service cases 27,825 29,877 30,449
Number of trainees 95,665 102,912 104,745
Average cost per trainee (in dollars) $15,184 $17,333 $17,303



Total cost (in millions) $1,453 $1,784 $1,812




Specially Adapted Housing Grants.—Specially adapted housing grants are provided to certain severely disabled veterans. In 2021, the maximum grant amount is $100,896. Veterans who suffer service-connected blindness or who have lost the use of both upper extremities can receive up to $20,215.

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

Automobile Grants and Adaptive Equipment.—Certain disabled veterans are provided with automobile grants with the associated approved adaptive equipment. An allowance is provided to certain service-disabled veterans and servicemembers toward the purchase price of an automobile. The maximum allowance increased to $21,795.57 in 2021 and will continue to increase based on the CPI-U. Adaptive equipment and the maintenance and replacement of such equipment is also provided.

CASELOAD AND AVERAGE COST DATA


2020 actual 2021 est. 2022 est.

Housing grants:
Number of housing grants 2,796 3,610 3,671
Average cost per grant $45,058 $50,431 $51,326



Total cost (in millions) $126 $182 $188



Number of housing technology grants 4 6 5
Average cost per grant $199,716 $200,000 $200,000



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



Automobiles or other conveyances:
Number of conveyances 1,534 1,534 1,534
Average benefit $19,831 $20,235 $20,648



Obligations (in millions) $30 $31 $32



Adaptive equipment (including maintenance, repair, and installation for automobiles):
Number of items 4,268 4,268 4,268
Average benefit $22,841 $27,313 $32,661



Obligations (in millions) $97 $117 $139




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

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

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

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

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

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

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

Object Classification (in millions of dollars)


Identification code 036–0137–0–1–702 2020 actual 2021 est. 2022 est.

41.0 Direct obligations: Grants, subsidies, and contributions 13,107 13,368 13,408
99.0 Reimbursable obligations 185 186 174



99.9 Total new obligations, unexpired accounts 13,292 13,554 13,582

VETERANS INSURANCE AND 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 of title 38, United States Code, $109,865,000, which shall become available on October 1, 2022, to remain available until expended.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0120–0–1–701 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0011 VMLI Death Claims 40 45 43
0012 Payment to Service-Disabled Veterans Insurance 94 90 105



0100 Total direct expenses 134 135 148



0900 Total new obligations, unexpired accounts 134 135 148

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1 3 5
Budget authority:
Appropriations, mandatory:
1200 Appropriation 18 2
Advance appropriations, mandatory:
1270 Advance appropriation 111 129 137
Spending authority from offsetting collections, mandatory:
1800 Collected 7 6 6
1900 Budget authority (total) 136 137 143
1930 Total budgetary resources available 137 140 148
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 3 5

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 5 6
3010 New obligations, unexpired accounts 134 135 148
3020 Outlays (gross) –133 –141 –148



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

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 136 137 143
Outlays, gross:
4100 Outlays from new mandatory authority 126 135 143
4101 Outlays from mandatory balances 7 6 5



4110 Outlays, gross (total) 133 141 148
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –7 –6 –6
4180 Budget authority, net (total) 129 131 137
4190 Outlays, net (total) 126 135 142

WORKLOAD


2020 actual 2021 est. 2022 est.

Policy service actions 600,918 630,100 608,500
Collections 279,108 236,400 201,800
Disability claims 27,390 31,340 31,340
Insurance awards 110,550 110,040 106,000

For 2023, the Budget requests $109,865,000 in advance appropriations for Veterans Insurance and Indemnities (VI&I). This request satisfies the requirement created by the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113–235) and prevents our Nation's veterans from being adversely affected by budget delays.

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

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

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

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

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

POLICIES AND INSURANCE IN FORCE


VMLI Policies 2020 actual 2021 est. 2022 est.

Number of Policies 2,570 2,580 2,610
Amount of Insurance (dollars in millions) $360 $372 $381

Object Classification (in millions of dollars)


Identification code 036–0120–0–1–701 2020 actual 2021 est. 2022 est.

42.0 Direct obligations: Insurance claims and indemnities 132 133 146
99.0 Reimbursable obligations 2 2 2



99.9 Total new obligations, unexpired accounts 134 135 148

Filipino Veterans Equity Compensation Fund

Program and Financing (in millions of dollars)


Identification code 036–1121–0–1–701 2020 actual 2021 est. 2022 est.

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 56 56 56
1930 Total budgetary resources available 56 56 56
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 56 56 56
4180 Budget authority, net (total)
4190 Outlays, net (total)

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

GENERAL OPERATING EXPENSES, VETERANS BENEFITS ADMINISTRATION

For necessary operating expenses of the Veterans Benefits Administration, not otherwise provided for, including hire of passenger motor vehicles, reimbursement of the General Services Administration for security guard services, and reimbursement of the Department of Defense for the cost of overseas employee mail, $3,423,000,000: Provided, That expenses for services and assistance authorized under paragraphs (1), (2), (5), and (11) of section 3104(a) of title 38, United States Code, that the Secretary of Veterans Affairs determines are necessary to enable entitled veterans: (1) to the maximum extent feasible, to become employable and to obtain and maintain suitable employment; or (2) to achieve maximum independence in daily living, shall be charged to this account: Provided further, That, of the funds made available under this heading, not to exceed 10 percent shall remain available until September 30, 2023.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0151–0–1–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0010 Compensation and pensions 2,532 2,547 2,663
0011 Education 255 842 267
0012 VRE 253 281 334
0013 Insurance 1 2 2
0014 Housing 24 29 39
0015 Transition and Economic Development 73 111 118



0799 Total direct obligations 3,138 3,812 3,423
0801 Compensation and pensions 1,800 2,698 3,310
0802 Education 2 2
0804 Insurance 31 36 41
0805 Housing 139 158 167
0806 Transition and Economic Development 10
0807 VRE 2 2



0899 Total reimbursable obligations 1,980 2,896 3,522



0900 Total new obligations, unexpired accounts 5,118 6,708 6,945

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 14 38
1012 Unobligated balance transfers between expired and unexpired accounts 77 28



1050 Unobligated balance (total) 77 42 38
Budget authority:
Appropriations, discretionary:
1100 Appropriation 3,138 3,180 3,423
1121 Appropriations transferred from other acct [036–0160] 338
1131 Unobligated balance of appropriations permanently reduced –16



1160 Appropriation, discretionary (total) 3,138 3,502 3,423
Appropriations, mandatory:
1200 Appropriation [P.L. 117–2, Section 8001] 262
1200 Appropriation [P.L. 117–2, Section 8006] 386



1260 Appropriations, mandatory (total) 648
Spending authority from offsetting collections, discretionary:
1700 Collected 1,986 2,554 3,522
1900 Budget authority (total) 5,124 6,704 6,945
1930 Total budgetary resources available 5,201 6,746 6,983
Memorandum (non-add) entries:
1940 Unobligated balance expiring –69
1941 Unexpired unobligated balance, end of year 14 38 38

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 886 1,532 1,337
3010 New obligations, unexpired accounts 5,118 6,708 6,945
3011 Obligations ("upward adjustments"), expired accounts 7
3020 Outlays (gross) –4,422 –6,903 –7,263
3041 Recoveries of prior year unpaid obligations, expired –57



3050 Unpaid obligations, end of year 1,532 1,337 1,019
Memorandum (non-add) entries:
3100 Obligated balance, start of year 886 1,532 1,337
3200 Obligated balance, end of year 1,532 1,337 1,019

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 5,124 6,056 6,945
Outlays, gross:
4010 Outlays from new discretionary authority 3,642 5,349 6,283
4011 Outlays from discretionary balances 780 1,411 598



4020 Outlays, gross (total) 4,422 6,760 6,881
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –1,990 –2,554 –3,522



4040 Offsets against gross budget authority and outlays (total) –1,990 –2,554 –3,522
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 4



4070 Budget authority, net (discretionary) 3,138 3,502 3,423
4080 Outlays, net (discretionary) 2,432 4,206 3,359
Mandatory:
4090 Budget authority, gross 648
Outlays, gross:
4100 Outlays from new mandatory authority 143
4101 Outlays from mandatory balances 382



4110 Outlays, gross (total) 143 382
4180 Budget authority, net (total) 3,138 4,150 3,423
4190 Outlays, net (total) 2,432 4,349 3,741

General Operating Expenses, Veterans Benefits Administration.—This appropriation provides for the Department's top management direction and administrative support, including fiscal, personnel, and legal services, as well as for the administration of veteran benefits. The total cost of administering veterans insurance programs is funded through direct appropriations to this account and through reimbursements from the insurance trust fund.

Note.—Reflects FTE treated as reimbursements in all years and the effects of Credit Reform, per Public Law 101–508.

Object Classification (in millions of dollars)


Identification code 036–0151–0–1–705 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 1,488 1,535 1,560
11.5 Other personnel compensation 463 465 470



11.9 Total personnel compensation 1,951 2,000 2,030
12.1 Civilian personnel benefits 566 568 570
13.0 Benefits for former personnel 1 1 1
21.0 Travel and transportation of persons 15 20 20
22.0 Transportation of things 2 2 2
23.1 Rent 134 144 145
23.2 Rental payments to others 21 21 21
23.3 Communications, utilities, and miscellaneous charges 17 17 17
24.0 Printing and reproduction 2 2 2
25.2 Other services from non-Federal sources 412 617 593
26.0 Supplies and materials 4 8 6
31.0 Equipment 12 25 15
41.0 Grants, subsidies, and contributions 386
42.0 Insurance claims and indemnities 1 1 1



99.0 Direct obligations 3,138 3,812 3,423
99.0 Reimbursable obligations 1,980 2,896 3,522



99.9 Total new obligations, unexpired accounts 5,118 6,708 6,945

Employment Summary


Identification code 036–0151–0–1–705 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 23,807 23,241 23,670
2001 Reimbursable civilian full-time equivalent employment 1,406 1,502 1,633

Service-disabled Veterans Insurance Fund

Program and Financing (in millions of dollars)


Identification code 036–4012–0–3–701 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0801 Capital investment 25 31 32
0802 Death claims 119 128 132
0803 All other 6 8 7
0804 Payments to GOE and IT 22 31 33



0900 Total new obligations, unexpired accounts 172 198 204

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 22 50 46
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 200 194 207
1930 Total budgetary resources available 222 244 253
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 50 46 49

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 34 33 43
3010 New obligations, unexpired accounts 172 198 204
3020 Outlays (gross) –173 –188 –207



3050 Unpaid obligations, end of year 33 43 40
Memorandum (non-add) entries:
3100 Obligated balance, start of year 34 33 43
3200 Obligated balance, end of year 33 43 40

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 200 194 207
Outlays, gross:
4100 Outlays from new mandatory authority 118 154 204
4101 Outlays from mandatory balances 55 34 3



4110 Outlays, gross (total) 173 188 207
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –94 –91 –105
4123 Non-Federal sources –6 –6 –6
4123 Non-Federal sources –73 –70 –69
4123 Non-Federal sources –27 –27 –27



4130 Offsets against gross budget authority and outlays (total) –200 –194 –207
4170 Outlays, net (mandatory) –27 –6
4180 Budget authority, net (total)
4190 Outlays, net (total) –27 –6

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

Operating 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


2020 actual 2021 est. 2022 est.

Number of policies (EOY) 278,709 282,360 285,447
Insurance in force (dollars in millions) (EOY) $2,934 $2,989 $3,021

Financing.—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 $1,452 million by September 30, 2021. The expected deficit is financed by additional funds from the above-mentioned Veterans Insurance and Indemnities appropriations.

Object Classification (in millions of dollars)


Identification code 036–4012–0–3–701 2020 actual 2021 est. 2022 est.

Reimbursable obligations:
33.0 Investments and loans 25 31 32
42.0 Insurance claims and indemnities 147 167 172



99.9 Total new obligations, unexpired accounts 172 198 204

Veterans Reopened Insurance Fund

Program and Financing (in millions of dollars)


Identification code 036–4010–0–3–701 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0801 Death claims 13 11 9
0802 Dividends 1 1 1
0803 All other 4 4 3



0900 Total new obligations, unexpired accounts 18 16 13

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 64 50 38
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 4 4 3
1930 Total budgetary resources available 68 54 41
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 50 38 28

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 21 17 14
3010 New obligations, unexpired accounts 18 16 13
3020 Outlays (gross) –22 –19 –15



3050 Unpaid obligations, end of year 17 14 12
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –1 –1 –1



3090 Uncollected pymts, Fed sources, end of year –1 –1 –1
Memorandum (non-add) entries:
3100 Obligated balance, start of year 20 16 13
3200 Obligated balance, end of year 16 13 11

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 4 4 3
Outlays, gross:
4100 Outlays from new mandatory authority 4 4 3
4101 Outlays from mandatory balances 18 15 12



4110 Outlays, gross (total) 22 19 15
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4121 Interest on Federal securities –3 –2 –2
4123 Non-Federal sources –1 –1 –1
4123 Non-Federal sources –1



4130 Offsets against gross budget authority and outlays (total) –4 –4 –3
4170 Outlays, net (mandatory) 18 15 12
4180 Budget authority, net (total)
4190 Outlays, net (total) 18 15 12

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 84 66 51
5001 Total investments, EOY: Federal securities: Par value 66 51 39

Note.—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


2020 actual 2021 est. 2022 est.

Number of policies 4,881 3,795 2,907
Insurance in force (dollars in millions) $50 $51 $38

Financing.—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 036–4010–0–3–701 2020 actual 2021 est. 2022 est.

Reimbursable obligations:
42.0 Insurance claims and indemnities 17 15 12
43.0 Interest and dividends 1 1 1



99.9 Total new obligations, unexpired accounts 18 16 13

Servicemembers' Group Life Insurance Fund

Program and Financing (in millions of dollars)


Identification code 036–4009–0–3–701 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0801 Premium payments 597 210 660
0802 Payments to carrier 1
0803 Payment to GOE 2 3 3



0900 Total new obligations, unexpired accounts (object class 41.0) 600 213 663

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 301 1,263 2,525
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 1,561 1,475 1,293
1801 Change in uncollected payments, Federal sources 1



1850 Spending auth from offsetting collections, mand (total) 1,562 1,475 1,293
1930 Total budgetary resources available 1,863 2,738 3,818
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1,263 2,525 3,155

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 600 213 663
3020 Outlays (gross) –600 –213 –663
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –1 –2 –2
3070 Change in uncollected pymts, Fed sources, unexpired –1



3090 Uncollected pymts, Fed sources, end of year –2 –2 –2
Memorandum (non-add) entries:
3100 Obligated balance, start of year –1 –2 –2
3200 Obligated balance, end of year –2 –2 –2

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 1,562 1,475 1,293
Outlays, gross:
4100 Outlays from new mandatory authority 600 213 663
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4121 Interest on Federal securities –10 –12 –30
4123 Non-Federal sources –1,551 –663 –663
4124 Offsetting governmental collections –800 –600



4130 Offsets against gross budget authority and outlays (total) –1,561 –1,475 –1,293
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired –1
4170 Outlays, net (mandatory) –961 –1,262 –630
4180 Budget authority, net (total)
4190 Outlays, net (total) –961 –1,262 –630

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 301 1,262 2,524
5001 Total investments, EOY: Federal securities: Par value 1,262 2,524 3,154

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

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

Veterans Affairs Life Insurance

Public Law 116–135 replaces Service-Disabled Veterans Insurance (S-DVI) with a new insurance program Veterans Affairs Life Insurance (VALI) of guaranteed issue whole life coverage that will be effective January 1, 2023. The new program will provide Veterans with assurance that their families will be taken care of financially after their death in coverage amounts from $10,000 to $40,000. The new program will expand insurance eligibility to all service-disabled Veterans under age 81 without medical underwriting.

VETERANS HOUSING BENEFIT PROGRAM 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 2022, within the resources available, not to exceed $500,000 in gross obligations for direct loans are authorized for specially adapted housing loans.

In addition, for administrative expenses to carry out the direct and guaranteed loan programs, $229,500,000.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–1119–0–1–704 2020 actual 2021 est. 2022 est.

Obligations by program activity:
Credit program obligations:
0701 Direct loan subsidy 4
0704 Subsidy for modifications of loan guarantees 68
0705 Reestimates of direct loan subsidy 5 5
0706 Interest on reestimates of direct loan subsidy 5 5
0707 Reestimates of loan guarantee subsidy 34 544
0708 Interest on reestimates of loan guarantee subsidy 27 45
0709 Administrative expenses 200 204 230



0900 Total new obligations, unexpired accounts 275 871 230

Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100 Appropriation 200 204 230
Appropriations, mandatory:
1200 Appropriation 75 599
1200 Appropriation 68



1260 Appropriations, mandatory (total) 75 667
1900 Budget authority (total) 275 871 230
1930 Total budgetary resources available 275 871 230

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 11 43
3010 New obligations, unexpired accounts 275 871 230
3020 Outlays (gross) –243 –914 –230



3050 Unpaid obligations, end of year 43
Memorandum (non-add) entries:
3100 Obligated balance, start of year 11 43
3200 Obligated balance, end of year 43

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 200 204 230
Outlays, gross:
4010 Outlays from new discretionary authority 157 204 230
4011 Outlays from discretionary balances 11 43



4020 Outlays, gross (total) 168 247 230
Mandatory:
4090 Budget authority, gross 75 667
Outlays, gross:
4100 Outlays from new mandatory authority 75 667
4180 Budget authority, net (total) 275 871 230
4190 Outlays, net (total) 243 914 230

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


Identification code 036–1119–0–1–704 2020 actual 2021 est. 2022 est.

Direct loan levels supportable by subsidy budget authority:
115001 Acquired Direct Loans 1 26 28
115004 Vendee Direct Loans 50 15 16



115999 Total direct loan levels 51 41 44
Direct loan subsidy (in percent):
132001 Acquired Direct Loans 17.77 –1.57 –1.91
132004 Vendee Direct Loans 8.51 –22.54 –27.09



132999 Weighted average subsidy rate 8.69 –9.24 –11.07
Direct loan subsidy budget authority:
133001 Acquired Direct Loans –1
133004 Vendee Direct Loans 4 –3 –4



133999 Total subsidy budget authority 4 –3 –5
Direct loan subsidy outlays:
134001 Acquired Direct Loans –1
134004 Vendee Direct Loans 4 –3 –4



134999 Total subsidy outlays 4 –3 –5
Direct loan reestimates:
135001 Acquired Direct Loans –3 4
135004 Vendee Direct Loans –14 –27
135005 Acquired and Vendee Loan Reestimates 2 –23



135999 Total direct loan reestimates –15 –46

Guaranteed loan levels supportable by subsidy budget authority:
215001 Housing Guaranteed Loans 362,210 391,280 301,013



215999 Total loan guarantee levels 362,210 391,280 301,013
Guaranteed loan subsidy (in percent):
232001 Housing Guaranteed Loans -.30 -.50 -.08



232999 Weighted average subsidy rate -.30 -.50 -.08
Guaranteed loan subsidy budget authority:
233001 Housing Guaranteed Loans –1,087 –1,969 –241



233999 Total subsidy budget authority –1,087 –1,969 –241
Guaranteed loan subsidy outlays:
234001 Housing Guaranteed Loans –1,087 –1,969 –241
234002 Guaranteed Loan Sale Securities—Vendee –3



234999 Total subsidy outlays –1,090 –1,969 –241
Guaranteed loan reestimates:
235001 Housing Guaranteed Loans –2,462 –1,298
235002 Guaranteed Loan Sale Securities—Vendee –19 –80



235999 Total guaranteed loan reestimates –2,481 –1,378

Administrative expense data:
3510 Budget authority 200 204 230
3590 Outlays from new authority 157 204 230

Veterans Affairs (VA) Housing Program Account.—The housing program helps eligible veterans, active duty personnel, surviving spouses, and members of the Reserves and National Guard purchase, retain, and adapt homes in recognition of their service to the Nation. When a borrower purchases a home, the program operates by substituting the Federal Government's guaranty for a down payment that might otherwise be required.

Under 38 U.S.C. 3703, the guaranty amount for a borrower with full entitlement (first-time users of the program or users whose entitlement is fully restored) is as follows:

(a) 50 percent for loans of $45,000 or less;

(b) $22,500 for loans greater than $45,000, but no more than $56,250;

(c) the lesser of $36,000 or 40 percent of the loan amount for loans greater than $56,250, but not more than $144,000; or

(d) 25 percent of the loan amount for loans of $144,001 or greater.

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

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

WORKLOAD [in thousands]


2020 actual 2021 est. 2022 est.

Construction and valuation 675 671 648
Loan processing 600 545 489
Loan service and claims 90 99 101

Object Classification (in millions of dollars)


Identification code 036–1119–0–1–704 2020 actual 2021 est. 2022 est.

Direct obligations:
25.2 Other services from non-Federal sources 200 204 230
41.0 Grants, subsidies, and contributions 75 667



99.9 Total new obligations, unexpired accounts 275 871 230

Housing Direct Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 036–4127–0–3–704 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0004 Property management/other expense 3 1 1



0091 Direct program activities, subtotal 3 1 1
Credit program obligations:
0710 Direct loan obligations 51 41 45
0713 Payment of interest to Treasury 20 26 28
0740 Negative subsidy obligations 4 5
0742 Downward reestimates paid to receipt accounts 21 36
0743 Interest on downward reestimates 3 18



0791 Direct program activities, subtotal 95 125 78



0900 Total new obligations, unexpired accounts 98 126 79

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 93 92 1
1023 Unobligated balances applied to repay debt –92



1050 Unobligated balance (total) 93 1
Financing authority:
Borrowing authority, mandatory:
1400 Borrowing authority 64 127 79
1422 Borrowing authority applied to repay debt –2



1440 Borrowing authority, mandatory (total) 62 127 79
Spending authority from offsetting collections, mandatory:
1800 Collected 86 49 26
1825 Spending authority from offsetting collections applied to repay debt –51 –49 –26



1850 Spending auth from offsetting collections, mand (total) 35
1900 Budget authority (total) 97 127 79
1930 Total budgetary resources available 190 127 80
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 92 1 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 10 5 1
3010 New obligations, unexpired accounts 98 126 79
3020 Outlays (gross) –103 –130 –79



3050 Unpaid obligations, end of year 5 1 1
Memorandum (non-add) entries:
3100 Obligated balance, start of year 10 5 1
3200 Obligated balance, end of year 5 1 1

Financing authority and disbursements, net:
Mandatory:
4090 Budget authority, gross 97 127 79
Financing disbursements:
4110 Outlays, gross (total) 103 130 79
Offsets against gross financing authority and disbursements:
Offsetting collections (collected) from:
4120 Federal sources: Payments from program account –14 –10
4122 Interest on uninvested funds –5
4123 Interest and principal received on loans –56 –37 –25
4123 Fees –2
4123 Cash sale of properties –4 –2 –1
4123 Other –5



4130 Offsets against gross budget authority and outlays (total) –86 –49 –26



4160 Budget authority, net (mandatory) 11 78 53
4170 Outlays, net (mandatory) 17 81 53
4180 Budget authority, net (total) 11 78 53
4190 Outlays, net (total) 17 81 53

Status of Direct Loans (in millions of dollars)


Identification code 036–4127–0–3–704 2020 actual 2021 est. 2022 est.

Position with respect to appropriations act limitation on obligations:
1111 Direct loan obligations from current-year authority 51 41 45



1150 Total direct loan obligations 51 41 45

Cumulative balance of direct loans outstanding:
1210 Outstanding, start of year 341 347 366
1231 Disbursements: Direct loan disbursements 50 41 45
1251 Repayments: Repayments and prepayments –43 –21 –10
1263 Write-offs for default: Direct loans –1 –1 –1



1290 Outstanding, end of year 347 366 400

Balance Sheet (in millions of dollars)


Identification code 036–4127–0–3–704 2019 actual 2020 actual

ASSETS:
Federal assets:
1101 Fund balances with Treasury 102 97
Investments in U.S. securities:
1106 Receivables, net 20 9
1206 Non-Federal assets: Receivables, net 5 5
Net value of assets related to post-1991 direct loans receivable:
1401 Direct loans receivable, gross 341 347
1402 Interest receivable 18 16
1404 Foreclosed property 2 1
1405 Allowance for subsidy cost (-) 22 49


1499 Net present value of assets related to direct loans 383 413
1901 Other Federal assets: Other assets


1999 Total assets 510 524
LIABILITIES:
Federal liabilities:
2101 Accounts payable 6 18
2103 Debt 492 503
2105 Other 6 3
Non-Federal liabilities:
2201 Accounts payable
2207 Other


2999 Total liabilities 504 524
NET POSITION:
3300 Cumulative results of operations 6


4999 Total liabilities and net position 510 524

Housing Guaranteed Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 036–4129–0–3–704 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0002 Losses on defaulted loans 429 753 810
0005 Payment to trustee reserve 2 4 4
0009 Property sales expense 101 103 110
0010 Property management expense 60 90 97
0011 Property improvement expense 3 3
0012 Loans acquired 1 28 32
0013 Refunds 108 183 214



0091 Direct program activities, subtotal 701 1,164 1,270
Credit program obligations:
0711 Default claim payments on principal 872 1,356 1,469
0740 Negative subsidy obligations 1,087 1,969 241
0742 Downward reestimates paid to receipt accounts 2,371 1,703
0743 Interest on downward reestimates 172 264



0791 Direct program activities, subtotal 4,502 5,292 1,710



0900 Total new obligations, unexpired accounts 5,203 6,456 2,980

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 8,867 8,004 6,691
1033 Recoveries of prior year paid obligations 6



1050 Unobligated balance (total) 8,873 8,004 6,691
Financing authority:
Borrowing authority, mandatory:
1400 Borrowing authority 1,969 241
Spending authority from offsetting collections, mandatory:
1800 Collected 4,336 5,143 4,698
1801 Change in uncollected payments, Federal sources –2
1825 Spending authority from offsetting collections applied to repay debt –1,969 –241



1850 Spending auth from offsetting collections, mand (total) 4,334 3,174 4,457
1900 Budget authority (total) 4,334 5,143 4,698
1930 Total budgetary resources available 13,207 13,147 11,389
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 8,004 6,691 8,409

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 342 137 54
3010 New obligations, unexpired accounts 5,203 6,456 2,980
3020 Outlays (gross) –5,408 –6,539 –3,034



3050 Unpaid obligations, end of year 137 54
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –6 –4 –4
3070 Change in uncollected pymts, Fed sources, unexpired 2



3090 Uncollected pymts, Fed sources, end of year –4 –4 –4
Memorandum (non-add) entries:
3100 Obligated balance, start of year 336 133 50
3200 Obligated balance, end of year 133 50 –4

Financing authority and disbursements, net:
Mandatory:
4090 Budget authority, gross 4,334 5,143 4,698
Financing disbursements:
4110 Outlays, gross (total) 5,408 6,539 3,034
Offsets against gross financing authority and disbursements:
Offsetting collections (collected) from:
4120 Payments from program account –61 –589
4120 Recoveries from DLFA –51 –45 –51
4122 Interest on uninvested funds –174 –179 –189
4123 Funding fees –2,787 –2,920 –2,929
4123 Cash sale of properties –1,255 –1,410 –1,529
4123 Redemption of Properties/Other income and receivables –14



4130 Offsets against gross budget authority and outlays (total) –4,342 –5,143 –4,698
Additional offsets against financing authority only (total):
4140 Change in uncollected pymts, Fed sources, unexpired 2
4143 Recoveries of prior year paid obligations, unexpired accounts 6



4150 Additional offsets against budget authority only (total) 8
4170 Outlays, net (mandatory) 1,066 1,396 –1,664
4180 Budget authority, net (total)
4190 Outlays, net (total) 1,066 1,396 –1,664

Status of Guaranteed Loans (in millions of dollars)


Identification code 036–4129–0–3–704 2020 actual 2021 est. 2022 est.

Position with respect to appropriations act limitation on commitments:
2111 Guaranteed loan commitments from current-year authority 362,210 391,280 301,012



2150 Total guaranteed loan commitments 362,210 391,280 301,012
2199 Guaranteed amount of guaranteed loan commitments 99,970 107,994 83,080

Cumulative balance of guaranteed loans outstanding:
2210 Outstanding, start of year 712,907 816,524 1,152,989
2231 Disbursements of new guaranteed loans 362,210 391,280 301,012
2251 Repayments and prepayments –257,290 –52,678 –65,543
Adjustments:
2262 Terminations for default that result in acquisition of property –871 –1,356 –1,469
2263 Terminations for default that result in claim payments –432 –781 –842



2290 Outstanding, end of year 816,524 1,152,989 1,386,147

Memorandum:
2299 Guaranteed amount of guaranteed loans outstanding, end of year 206,819 291,405 350,358

Balance Sheet (in millions of dollars)


Identification code 036–4129–0–3–704 2019 actual 2020 actual

ASSETS:
Federal assets:
1101 Fund balances with Treasury 9,203 8,137
Investments in U.S. securities:
1106 Receivables, net 147 615
1206 Non-Federal assets: Receivables, net 10 9
Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:
1504 Accounts receivable from foreclosed property 11
1504 Foreclosed property 721 280


1599 Net present value of assets related to defaulted guaranteed loans 732 280


1999 Total assets 10,092 9,041
LIABILITIES:
Federal liabilities:
2103 Debt
2105 Other liabilities 2,393 1,787
Non-Federal liabilities:
2201 Accounts payable 342 137
2204 Non-federal liabilities for loan guarantees 7,357 7,117


2999 Total liabilities 10,092 9,041
NET POSITION:
3300 Cumulative results of operations


4999 Total liabilities and net position 10,092 9,041

Housing Liquidating Account

Program and Financing (in millions of dollars)


Identification code 036–4025–0–3–704 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0105 Capital investments, guaranteed claims payment and other operating expenses 1 1 1



0900 Total new obligations, unexpired accounts (object class 33.0) 1 1 1

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1
1022 Capital transfer of unobligated balances to general fund –2
1033 Recoveries of prior year paid obligations 1
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 8 7 6
1820 Capital transfer of spending authority from offsetting collections to general fund –7 –6 –5



1850 Spending auth from offsetting collections, mand (total) 1 1 1
1930 Total budgetary resources available 1 1 1

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



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

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 1 1 1
Outlays, gross:
4100 Outlays from new mandatory authority 1 1
4101 Outlays from mandatory balances 1 1



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



4130 Offsets against gross budget authority and outlays (total) –9 –7 –6
Additional offsets against gross budget authority only:
4143 Recoveries of prior year paid obligations, unexpired accounts 1



4160 Budget authority, net (mandatory) –7 –6 –5
4170 Outlays, net (mandatory) –8 –5 –5
4180 Budget authority, net (total) –7 –6 –5
4190 Outlays, net (total) –8 –5 –5

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

Status of Direct Loans (in millions of dollars)


Identification code 036–4025–0–3–704 2020 actual 2021 est. 2022 est.

Cumulative balance of direct loans outstanding:
1210 Outstanding, start of year 37 37 37



1290 Outstanding, end of year 37 37 37

Status of Guaranteed Loans (in millions of dollars)


Identification code 036–4025–0–3–704 2020 actual 2021 est. 2022 est.

Cumulative balance of guaranteed loans outstanding:
2210 Outstanding, start of year 9 3 1
2251 Repayments and prepayments –6 –2
2262 Adjustments: Terminations for default that result in acquisition of property



2290 Outstanding, end of year 3 1 1

Memorandum:
2299 Guaranteed amount of guaranteed loans outstanding, end of year 1

Addendum:
Cumulative balance of defaulted guaranteed loans that result in loans receivable:
2310 Outstanding, start of year 1 1 1
2331 Disbursements for guaranteed loan claims
2351 Repayments of loans receivable
2364 Other adjustments, net



2390 Outstanding, end of year 1 1 1

Balance Sheet (in millions of dollars)


Identification code 036–4025–0–3–704 2019 actual 2020 actual

ASSETS:
1101 Federal assets: Fund balances with Treasury 2 2
Non-Federal assets:
1201 Investments in non-Federal securities, net 140 106
1206 Receivables, net 1 1
1601 Direct loans, gross 10 37
1602 Interest receivable 36 31
1603 Allowance for estimated uncollectible loans and interest (-) –44 –31


1604 Direct loans and interest receivable, net 2 37
1605 Accounts receivable from foreclosed property 1


1699 Value of assets related to direct loans 3 37
1701 Defaulted guaranteed loans, gross 1 1
1703 Allowance for estimated uncollectible loans and interest (-)


1704 Defaulted guaranteed loans and interest receivable, net 1 1
1706 Foreclosed property


1799 Value of assets related to loan guarantees 1 1


1999 Total assets 147 147
LIABILITIES:
Non-Federal liabilities:
2201 Accounts payable 1 1
2204 Liabilities for loan guarantees 143 146
2207 Other Deferred Revenue 3


2999 Total liabilities 147 147
NET POSITION:
3300 Cumulative results of operations


4999 Total liabilities and net position 147 147

NATIVE AMERICAN VETERAN HOUSING LOAN PROGRAM ACCOUNT

For administrative expenses to carry out the direct loan program authorized by subchapter V of chapter 37 of title 38, United States Code, $1,186,000.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

VOCATIONAL REHABILITATION LOANS PROGRAM ACCOUNT

For the cost of direct loans, $2,838, as authorized by chapter 31 of title 38, United States Code: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974: Provided further, That funds made available under this heading are available to subsidize gross obligations for the principal amount of direct loans not to exceed $1,662,758.

In addition, for administrative expenses necessary to carry out the direct loan program, $429,467, which may be paid to the appropriation for "General Operating Expenses, Veterans Benefits Administration".

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–1120–0–1–704 2020 actual 2021 est. 2022 est.

Obligations by program activity:
Credit program obligations:
0705 Reestimates of direct loan subsidy 1 1
0709 Administrative expenses 2 2 2



0900 Total new obligations, unexpired accounts 3 3 2

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 2 2 2
Budget authority:
Appropriations, discretionary:
1100 Appropriation 2 2 1
Appropriations, mandatory:
1200 Appropriation 1 1 1
1900 Budget authority (total) 3 3 2
1930 Total budgetary resources available 5 5 4
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 2 2 2

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 3 3 2
3020 Outlays (gross) –3 –3 –2

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 2 2 1
Outlays, gross:
4010 Outlays from new discretionary authority 2 2 1
Mandatory:
4090 Budget authority, gross 1 1 1
Outlays, gross:
4100 Outlays from new mandatory authority 1 1 1
4180 Budget authority, net (total) 3 3 2
4190 Outlays, net (total) 3 3 2

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


Identification code 036–1120–0–1–704 2020 actual 2021 est. 2022 est.

Direct loan levels supportable by subsidy budget authority:
115002 Native American Direct Loans 7 12 13
115003 Vocational Rehabilitation 1 2 1



115999 Total direct loan levels 8 14 14
Direct loan subsidy (in percent):
132002 Native American Direct Loans –5.23 –20.25 –17.62
132003 Vocational Rehabilitation 2.87 1.37 0.17



132999 Weighted average subsidy rate –4.22 –17.16 –16.35
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



134999 Total subsidy outlays –2 –2

Administrative expense data:
3510 Budget authority 2 2 2
3590 Outlays from new authority 2 2 2

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

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

Object Classification (in millions of dollars)


Identification code 036–1120–0–1–704 2020 actual 2021 est. 2022 est.

Direct obligations:
25.2 Other services from non-Federal sources 2 2 2
41.0 Grants, subsidies, and contributions 1 1



99.9 Total new obligations, unexpired accounts 3 3 2

Native American Direct Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 036–4130–0–3–704 2020 actual 2021 est. 2022 est.

Obligations by program activity:
Credit program obligations:
0710 Direct loan obligations 7 12 13
0713 Payment of interest to Treasury 3 3 3
0740 Negative subsidy obligations 1 3 2
0742 Downward reestimates paid to receipt accounts 1



0900 Total new obligations, unexpired accounts 11 19 18

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 4 9 9
1023 Unobligated balances applied to repay debt –3



1050 Unobligated balance (total) 1 9 9
Financing authority:
Borrowing authority, mandatory:
1400 Borrowing authority 13 15 15
Spending authority from offsetting collections, mandatory:
1800 Collected 9 9 8
1825 Spending authority from offsetting collections applied to repay debt –3 –5 –5



1850 Spending auth from offsetting collections, mand (total) 6 4 3
1900 Budget authority (total) 19 19 18
1930 Total budgetary resources available 20 28 27
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 9 9 9

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1 2 2
3010 New obligations, unexpired accounts 11 19 18
3020 Outlays (gross) –10 –19 –18



3050 Unpaid obligations, end of year 2 2 2
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1 2 2
3200 Obligated balance, end of year 2 2 2

Financing authority and disbursements, net:
Mandatory:
4090 Budget authority, gross 19 19 18
Financing disbursements:
4110 Outlays, gross (total) 10 19 18
Offsets against gross financing authority and disbursements:
Offsetting collections (collected) from:
4120 Federal sources –1 –1
4122 Interest on uninvested funds –1
4123 Non-federal sources - Repayments and prepayments of principal –4 –5 –5
4123 Non-Federal sources - Interest received on loans –3 –3 –3



4130 Offsets against gross budget authority and outlays (total) –9 –9 –8



4160 Budget authority, net (mandatory) 10 10 10
4170 Outlays, net (mandatory) 1 10 10
4180 Budget authority, net (total) 10 10 10
4190 Outlays, net (total) 1 10 10

Status of Direct Loans (in millions of dollars)


Identification code 036–4130–0–3–704 2020 actual 2021 est. 2022 est.

Position with respect to appropriations act limitation on obligations:
1111 Direct loan obligations from current-year authority 7 12 13



1150 Total direct loan obligations 7 12 13

Cumulative balance of direct loans outstanding:
1210 Outstanding, start of year 64 65 74
1231 Disbursements: Direct loan disbursements 6 14 12
1251 Repayments: Repayments and prepayments –5 –5 –5



1290 Outstanding, end of year 65 74 81

Balance Sheet (in millions of dollars)


Identification code 036–4130–0–3–704 2019 actual 2020 actual

ASSETS:
Federal assets:
1101 Fund balances with Treasury 5 12
Investments in U.S. securities:
1106 Receivables, net
Net value of assets related to post-1991 direct loans receivable:
1401 Direct loans receivable, gross 64 65
1402 Interest receivable 3 2
1405 Other assets 2 2


1499 Net present value of assets related to direct loans 69 69


1999 Total assets 74 81
LIABILITIES:
Federal liabilities:
2103 Federal liabilities debt 72 81
2105 Other liabilities 2


2999 Total liabilities 74 81
NET POSITION:
3300 Cumulative results of operations


4999 Total liabilities and net position 74 81

Transitional Housing Direct Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 036–4258–0–3–704 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Direct program activity 1 1



0900 Total new obligations, unexpired accounts 1 1

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 4 4 4
Financing authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 1 1
1930 Total budgetary resources available 4 5 5
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 4 4 4

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

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

Status of Direct Loans (in millions of dollars)


Identification code 036–4258–0–3–704 2020 actual 2021 est. 2022 est.

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

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



1290 Outstanding, end of year 4 4 4

Balance Sheet (in millions of dollars)


Identification code 036–4258–0–3–704 2019 actual 2020 actual

ASSETS:
1101 Federal assets: Fund balances with Treasury 4 5
1401 Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross 4 4


1999 Total assets 8 9
LIABILITIES:
Federal liabilities:
2103 Debt 4 5
2105 Loan Guaranty/Other Liabilities 4 4


2999 Total liabilities 8 9


4999 Total liabilities and net position 8 9

Vocational Rehabilitation Direct Loan Financing Account

Program and Financing (in millions of dollars)


Identification code 036–4112–0–3–702 2020 actual 2021 est. 2022 est.

Obligations by program activity:
Credit program obligations:
0710 Direct loan obligations 1 2 2



0900 Total new obligations, unexpired accounts 1 2 2

Budgetary resources:
Financing authority:
Borrowing authority, mandatory:
1400 Authority to borrow (indefinite) 2 2 2
1422 Borrowing authority applied to repay debt –1



1440 Borrowing authority, mandatory (total) 1 2 2
Spending authority from offsetting collections, mandatory:
1800 Collected 1 2 2
1825 Spending authority from offsetting collections applied to repay debt –1 –2 –2
1900 Budget authority (total) 1 2 2
1930 Total budgetary resources available 1 2 2

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

Financing authority and disbursements, net:
Mandatory:
4090 Budget authority, gross 1 2 2
Financing disbursements:
4110 Outlays, gross (total) 1 2 2
Offsets against gross financing authority and disbursements:
Offsetting collections (collected) from:
4123 Repayments and prepayments of principal –1 –2 –2
4180 Budget authority, net (total)
4190 Outlays, net (total)

Status of Direct Loans (in millions of dollars)


Identification code 036–4112–0–3–702 2020 actual 2021 est. 2022 est.

Position with respect to appropriations act limitation on obligations:
1111 Direct loan obligations from current-year authority 1 2 2



1150 Total direct loan obligations 1 2 2

Cumulative balance of direct loans outstanding:
1210 Outstanding, start of year 1 1 1
1231 Disbursements: Direct loan disbursements 1 2 2
1251 Repayments: Repayments and prepayments –1 –2 –2



1290 Outstanding, end of year 1 1 1

Balance Sheet (in millions of dollars)


Identification code 036–4112–0–3–702 2019 actual 2020 actual

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


1999 Total assets 1 1
LIABILITIES:
2103 Federal liabilities: Debt 1 1


4999 Total liabilities and net position 1 1

Trust Funds

Post-Vietnam Era Veterans Education Account

Program and Financing (in millions of dollars)


Identification code 036–8133–0–7–702 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Disenrollments 1



0900 Total new obligations, unexpired accounts (object class 44.0) 1

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 62 62 61
1930 Total budgetary resources available 62 62 61
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 62 61 61

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1 1 2
3010 New obligations, unexpired accounts 1



3050 Unpaid obligations, end of year 1 2 2
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1 1 2
3200 Obligated balance, end of year 1 2 2
4180 Budget authority, net (total)
4190 Outlays, net (total)

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

CONTRIBUTIONS, PARTICIPANTS, DISENROLLMENTS, REFUNDS AND TRAINEES


2020 actual 2021 est. 2022 est.

Total program obligations (in thousands) $69 $67 $64
Number of disenrollments 24 23 22
Total refunds (in thousands) $69 $67 $64
Average Refund $2,893 $2,893 $2,893
Total trainees 0 0 0
Total trainee cost (in thousands) $0 $0 $0
Average trainee cost $0 $0 $0
Section 901 trainees 0 0 0
Total Section 901 trainee cost (in thousands) $0 $0 $0
Average Section 901 trainee cost $0 $0 $0

National Service Life Insurance Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 036–8132–0–7–701 2020 actual 2021 est. 2022 est.

0100 Balance, start of year 1,873 1,461 1,093
0198 Reconciliation adjustment 2



0199 Balance, start of year 1,875 1,461 1,093
Receipts:
Current law:
1130 NSLI Fund, Premium and Other Receipts 27 31 23
1140 NSLI Fund, Interest 84 57 39



1199 Total current law receipts 111 88 62



1999 Total receipts 111 88 62



2000 Total: Balances and receipts 1,986 1,549 1,155
Appropriations:
Current law:
2101 National Service Life Insurance Fund –112 –88 –62
2103 National Service Life Insurance Fund –414 –368 –301



2199 Total current law appropriations –526 –456 –363



2999 Total appropriations –526 –456 –363
5098 Rounding adjustment 1



5099 Balance, end of year 1,461 1,093 792

Program and Financing (in millions of dollars)


Identification code 036–8132–0–7–701 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Death claims 345 293 224
0002 Disability claims 1 1 1
0003 Matured endowments 111 103 94
0004 Cash surrenders 21 18 13
0005 Dividends 28 17 12
0006 Interest paid on dividend credits and deposits 11 10 7
0007 Payment to general operating expenses 10 10 8



0091 Total operating expenses 527 452 359
0201 Capital investment: Policy loans 4 4 4



0799 Total direct obligations 531 456 363
0801 Death claims 18 18 17
0803 Matured endowments 6 6 7
0804 Cash surrenders 1 1 1
0805 Dividends 2 1 1
0806 Interest paid on dividend credits and deposits 1 1
0807 Payment to general operating expenses 1 1 1



0899 Total reimbursable obligations 29 28 27



0900 Total new obligations, unexpired accounts 560 484 390

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1 1
1021 Recoveries of prior year unpaid obligations 6



1050 Unobligated balance (total) 6 1 1
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 112 88 62
1203 Appropriation (previously unavailable)(special or trust) 414 368 301



1260 Appropriations, mandatory (total) 526 456 363
Spending authority from offsetting collections, mandatory:
1800 Collected 29 28 27
1900 Budget authority (total) 555 484 390
1930 Total budgetary resources available 561 485 391
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1 1 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 592 492 397
3010 New obligations, unexpired accounts 560 484 390
3020 Outlays (gross) –654 –579 –494
3040 Recoveries of prior year unpaid obligations, unexpired –6



3050 Unpaid obligations, end of year 492 397 293
Memorandum (non-add) entries:
3100 Obligated balance, start of year 592 492 397
3200 Obligated balance, end of year 492 397 293

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 555 484 390
Outlays, gross:
4100 Outlays from new mandatory authority 140 86 192
4101 Outlays from mandatory balances 514 493 302



4110 Outlays, gross (total) 654 579 494
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –29 –28 –27
4180 Budget authority, net (total) 526 456 363
4190 Outlays, net (total) 625 551 467

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 2,456 1,946 1,448
5001 Total investments, EOY: Federal securities: Par value 1,946 1,448 1,043

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

This fund was established in 1940. It is for the World War II servicemembers' and veterans' insurance program. Over 22 million policies were issued under this program. Activity of the fund reflects a declining claim workload. The trend in the number and amount of policies in force is shown as follows:

POLICIES AND INSURANCE IN FORCE


2020 actual 2021 est. 2022 est.

Number of policies 122,845 92,565 68,195
Insurance in force (dollars in millions) $1,565 $1,171 $840

This fund is operated on a commercial basis to the extent possible. The income of the fund is derived from premium receipts, interest on investments, and payments which are made to the fund from the Veterans Insurance and Indemnities appropriation.

Assets of the fund, which are largely invested in special interest-bearing Treasury securities and in policy loans, are expected to decrease from an estimated $1,527 million as of September 30, 2021 to $1,129 million as of September 30, 2022. The actuarial estimate of policy obligations as of September 30, 2022, totals $1,067 million, leaving a balance of $62 million for contingency reserves.

Status of Funds (in millions of dollars)


Identification code 036–8132–0–7–701 2020 actual 2021 est. 2022 est.

Unexpended balance, start of year:
0100 Balance, start of year 2,466 1,953 1,490



0999 Total balance, start of year 2,466 1,953 1,490
Cash income during the year:
Current law:
Receipts:
1130 NSLI Fund, Premium and Other Receipts 27 31 23
1130 National Service Life Insurance Fund 29 28 27
1150 NSLI Fund, Interest 84 57 39



1199 Income under present law 140 116 89



1999 Total cash income 140 116 89
Cash outgo during year:
Current law:
2100 National Service Life Insurance Fund [Budget Acct] –654 –579 –494



2199 Outgo under current law –654 –579 –494



2999 Total cash outgo (-) –654 –579 –494
Surplus or deficit:
3110 Excluding interest –598 –520 –444
3120 Interest 84 57 39



3199 Subtotal, surplus or deficit –514 –463 –405
3298 Reconciliation adjustment 1



3299 Total adjustments 1



3999 Total change in fund balance –513 –463 –405
Unexpended balance, end of year:
4100 Uninvested balance (net), end of year 7 42 42
4200 National Service Life Insurance Fund 1,946 1,448 1,043



4999 Total balance, end of year 1,953 1,490 1,085

Object Classification (in millions of dollars)


Identification code 036–8132–0–7–701 2020 actual 2021 est. 2022 est.

Direct obligations:
33.0 Investments and loans 4 4 4
42.0 Insurance claims and indemnities 478 415 331
43.0 Interest and dividends 49 37 28



99.0 Direct obligations 531 456 363
99.0 Reimbursable obligations 29 28 27



99.9 Total new obligations, unexpired accounts 560 484 390

United States Government Life Insurance Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 036–8150–0–7–701 2020 actual 2021 est. 2022 est.

0100 Balance, start of year 1 1 1



2000 Total: Balances and receipts 1 1 1



5099 Balance, end of year 1 1 1

Program and Financing (in millions of dollars)


Identification code 036–8150–0–7–701 2020 actual 2021 est. 2022 est.

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1 1 1



3050 Unpaid obligations, end of year 1 1 1
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1 1 1
3200 Obligated balance, end of year 1 1 1
4180 Budget authority, net (total)
4190 Outlays, net (total)

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 2 2 1
5001 Total investments, EOY: Federal securities: Par value 2 1 1

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

This fund was established in 1919 to receive premiums and pay claims on insurance issued under the provisions of the War Risk Insurance Act. The general decline in the activity of the fund is indicated in the following table:

POLICIES AND INSURANCE IN FORCE


2020 actual 2021 est. 2022 est.

Number of policies 4 0 0
Insurance in force (dollars in millions) $.014 $0 $0

The fund is operated on a commercial basis to the extent possible. The income of the fund is derived from interest on investments. Effective January 1, 1983, premiums were discontinued because reserves held in the fund were adequate to meet future liabilities of the program.

Assets of the fund, which are largely invested in interest-bearing securities and policy loans, are estimated to decrease from $1.4 million as of September 30, 2021, to $1.2 million as of September 30, 2022, as an increasing number of policies mature through death or disability. The actuarial evaluation of policy obligations as of September 30, 2022, totals $0.8 million, leaving a balance of $0.4 million for contingency reserves.

Status of Funds (in millions of dollars)


Identification code 036–8150–0–7–701 2020 actual 2021 est. 2022 est.

Unexpended balance, start of year:
0100 Balance, start of year 2 2 2



0999 Total balance, start of year 2 2 2
Unexpended balance, end of year:
4100 Uninvested balance (net), end of year 1 1
4200 United States Government Life Insurance Fund 2 1 1



4999 Total balance, end of year 2 2 2

Veterans Special Life Insurance Fund

Program and Financing (in millions of dollars)


Identification code 036–8455–0–8–701 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0801 Death claims 135 133 127
0802 Cash surrenders 11 13 11
0803 Dividends 16 11 8
0804 All other 13 13 11
0805 Payments to insurance account 7 8 9
0806 Capital investment 3 3 3



0900 Total new obligations, unexpired accounts 185 181 169

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 992 885 775
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 80 71 60
1801 Change in uncollected payments, Federal sources –2



1850 Spending auth from offsetting collections, mand (total) 78 71 60
1930 Total budgetary resources available 1,070 956 835
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 885 775 666

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 382 351 306
3010 New obligations, unexpired accounts 185 181 169
3020 Outlays (gross) –216 –226 –206



3050 Unpaid obligations, end of year 351 306 269
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –14 –12 –12
3070 Change in uncollected pymts, Fed sources, unexpired 2



3090 Uncollected pymts, Fed sources, end of year –12 –12 –12
Memorandum (non-add) entries:
3100 Obligated balance, start of year 368 339 294
3200 Obligated balance, end of year 339 294 257

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 78 71 60
Outlays, gross:
4100 Outlays from new mandatory authority 78 71 60
4101 Outlays from mandatory balances 138 155 146



4110 Outlays, gross (total) 216 226 206
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4121 Interest on Federal securities –53 –46 –39
4123 Non-Federal sources –2 –1 –1
4123 Non-Federal sources –15 –15 –12
4123 Non-Federal sources –10 –9 –8



4130 Offsets against gross budget authority and outlays (total) –80 –71 –60
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired 2
4170 Outlays, net (mandatory) 136 155 146
4180 Budget authority, net (total)
4190 Outlays, net (total) 136 155 146

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 1,357 1,222 1,066
5001 Total investments, EOY: Federal securities: Par value 1,222 1,066 920

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

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

Benefit program:

Death claims.—Represents payments to designated beneficiaries.

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

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

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

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

POLICIES AND INSURANCE IN FORCE


2020 actual 2021 est. 2022 est.

Number of policies 70,113 60,808 51,955
Insurance in force (dollars in millions) $1,045 $914 $783

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

Object Classification (in millions of dollars)


Identification code 036–8455–0–8–701 2020 actual 2021 est. 2022 est.

Reimbursable obligations:
33.0 Investments and loans 3 4 3
42.0 Insurance claims and indemnities 155 155 149
43.0 Interest and dividends 27 22 17



99.9 Total new obligations, unexpired accounts 185 181 169

Departmental Administration

Federal Funds

CONSTRUCTION, MAJOR PROJECTS

For constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction or for the use of the Department of Veterans Affairs, or for any of the purposes set forth in sections 316, 2404, 2406 and chapter 81 of title 38, United States Code, not otherwise provided for, including planning, architectural and engineering services, construction management services, maintenance or guarantee period services costs associated with equipment guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and site acquisition, where the estimated cost of a project is more than the amount set forth in section 8104(a)(3)(A) of title 38, United States Code, or where funds for a project were made available in a previous major project appropriation, $1,611,000,000, of which $657,326,000 shall remain available until September 30, 2026, and of which $953,674,000 shall remain available until expended, of which $100,000,000 shall be available for seismic improvement projects and seismic program management activities, including for projects that would otherwise be funded by the Construction, Minor Projects, Medical Facilities or National Cemetery Administration accounts: Provided, That except for advance planning activities, including needs assessments which may or may not lead to capital investments, and other capital asset management related activities, including portfolio development and management activities, and planning, cost estimating, and design for major medical facility projects and major medical facility leases and investment strategy studies funded through the advance planning fund and the planning and design activities funded through the design fund, staffing expenses, and funds provided for the purchase, security, and maintenance of land for the National Cemetery Administration through the land acquisition line item, none of the funds made available under this heading shall be used for any project that has not been notified to Congress through the budgetary process or that has not been approved by the Congress through statute, joint resolution, or in the explanatory statement accompanying such Act and presented to the President at the time of enrollment: Provided further, That such sums as may be necessary shall be available to reimburse the "General Administration" account for payment of salaries and expenses of all Office of Construction and Facilities Management employees to support the full range of capital infrastructure services provided, including minor construction and leasing services: Provided further, That funds made available under this heading for fiscal year 2022, for each approved project shall be obligated: (1) by the awarding of a construction documents contract by September 30, 2022; and (2) by the awarding of a construction contract by September 30, 2023: Provided further, That the Secretary of Veterans Affairs shall promptly submit to the Committees on Appropriations of both Houses of Congress a written report on any approved major construction project for which obligations are not incurred within the time limitations established above: Provided further, That notwithstanding the requirements of section 8104(a) of title 38, United States Code, amounts made available under this heading for seismic improvement projects and seismic program management activities shall be available for the completion of both new and existing seismic projects of the Department.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0110–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Medical programs 1,368 1,344 1,586
0002 National cemeteries 158 143 163
0005 Staff offices 9 8 10



0799 Total direct obligations 1,535 1,495 1,759



0900 Total new obligations, unexpired accounts 1,535 1,495 1,759

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 2,798 2,684 2,505
1020 Adjustment of unobligated bal brought forward, Oct 1 35
1021 Recoveries of prior year unpaid obligations 52
1033 Recoveries of prior year paid obligations 100



1050 Unobligated balance (total) 2,985 2,684 2,505
Budget authority:
Appropriations, discretionary:
1100 Appropriation 1,235 1,316 1,611
1900 Budget authority (total) 1,235 1,316 1,611
1930 Total budgetary resources available 4,220 4,000 4,116
Memorandum (non-add) entries:
1940 Unobligated balance expiring –1
1941 Unexpired unobligated balance, end of year 2,684 2,505 2,357

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 751 806 1,111
3010 New obligations, unexpired accounts 1,535 1,495 1,759
3011 Obligations ("upward adjustments"), expired accounts 2 7
3020 Outlays (gross) –1,430 –1,190 –1,250
3040 Recoveries of prior year unpaid obligations, unexpired –52



3050 Unpaid obligations, end of year 806 1,111 1,627
Memorandum (non-add) entries:
3100 Obligated balance, start of year 751 806 1,111
3200 Obligated balance, end of year 806 1,111 1,627

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 1,235 1,316 1,611
Outlays, gross:
4010 Outlays from new discretionary authority 548 564 691
4011 Outlays from discretionary balances 882 626 559



4020 Outlays, gross (total) 1,430 1,190 1,250
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –100



4040 Offsets against gross budget authority and outlays (total) –100
Additional offsets against gross budget authority only:
4053 Recoveries of prior year paid obligations, unexpired accounts 100



4060 Additional offsets against budget authority only (total) 100



4070 Budget authority, net (discretionary) 1,235 1,316 1,611
4080 Outlays, net (discretionary) 1,330 1,190 1,250
4180 Budget authority, net (total) 1,235 1,316 1,611
4190 Outlays, net (total) 1,330 1,190 1,250

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


2020 actual 2021 est. 2022 est.

Enacted/requested:
Budget Authority 1,235 1,316 1,611
Outlays 1,330 1,190 1,250
Legislative proposal, subject to PAYGO:
Budget Authority 15,000
Outlays 622
Total:
Budget Authority 1,235 1,316 16,611
Outlays 1,330 1,190 1,872

The Construction, Major Projects appropriation funds construction projects currently costing more than $20 million. Funding is requested for twelve on-going projects in Biloxi, MS; Portland, OR; Louisville, KY; San Francisco, CA; West Los Angeles, CA; Long Beach, CA; Canandaigua, NY; San Diego, CA; Dallas, TX; Oklahoma City, OK; St Louis, MO; and El Paso, TX. In addition, two expansion projects at existing national cemeteries in Denver, CO and Annville, PA will be funded. Funds are also requested for salaries and associated expenses for staff for the Office of Construction and Facilities Management and to support advance planning and design activities, seismic correction, and asbestos abatement.

Object Classification (in millions of dollars)


Identification code 036–0110–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
25.2 Other services from non-Federal sources 70 67 79
25.3 Other goods and services from Federal sources 116 112 132
32.0 Land and structures 1,349 1,316 1,548



99.0 Direct obligations 1,535 1,495 1,759



99.9 Total new obligations, unexpired accounts 1,535 1,495 1,759

Construction, Major Projects

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 036–0110–4–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Medical programs 1,000



0799 Total direct obligations 1,000



0900 Total new obligations, unexpired accounts (object class 25.3) 1,000

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 15,000
1900 Budget authority (total) 15,000
1930 Total budgetary resources available 15,000
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 14,000

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 1,000
3020 Outlays (gross) –622



3050 Unpaid obligations, end of year 378
Memorandum (non-add) entries:
3200 Obligated balance, end of year 378

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 15,000
Outlays, gross:
4100 Outlays from new mandatory authority 622
4180 Budget authority, net (total) 15,000
4190 Outlays, net (total) 622

The Budget requests $18 billion in VA's Construction accounts to support the American Jobs Plan (AJP). $3 billion of these funds will be used for short to medium-term upgrades to facilities, providing for targeted investment in areas such as green energy, sustainability, women Veterans improvements, and lessons learned from the pandemic focusing on our aging Veteran population. $15 billion will be used for long-term facility improvements to deliver much needed recapitalization and modernization to existing VA medical centers and new facilities to support the evolving healthcare needs of Veterans. The Administration will continue to work with Congressional partners and other key stakeholders to further develop the full details of the AJP proposal to enhance VA's capital programs.

CONSTRUCTION, MINOR PROJECTS

For constructing, altering, extending, and improving any of the facilities, including parking projects, under the jurisdiction or for the use of the Department of Veterans Affairs, including planning and assessments of needs which may lead to capital investments, architectural and engineering services, maintenance or guarantee period services costs associated with equipment guarantees provided under the project, services of claims analysts, offsite utility and storm drainage system construction costs, and site acquisition, or for any of the purposes set forth in sections 316, 2404, 2406 and chapter 81 of title 38, United States Code, not otherwise provided for, where the estimated cost of a project is equal to or less than the amount set forth in section 8104(a)(3)(A) of title 38, United States Code, $553,000,000, of which $497,700,000 shall remain available until September 30, 2026, and of which $55,300,000 shall remain available until expended, along with unobligated balances of previous "Construction, Minor Projects" appropriations which are hereby made available for any project where the estimated cost is equal to or less than the amount set forth in such section: Provided, That funds made available under this heading shall be for: (1) repairs to any of the nonmedical facilities under the jurisdiction or for the use of the Department which are necessary because of loss or damage caused by any natural disaster or catastrophe; and (2) temporary measures necessary to prevent or to minimize further loss by such causes.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0111–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Medical programs 469 526 351
0002 National cemeteries 113 93 111
0003 Regional offices 38 41 40
0004 Staff offices 54 49 60
0005 Choice Act, P.L. 113–146, Sec. 801 5



0900 Total new obligations, unexpired accounts 679 709 562

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 946 710 355
1001 Discretionary unobligated balance brought fwd, Oct 1 944
1021 Recoveries of prior year unpaid obligations 55



1050 Unobligated balance (total) 1,001 710 355
Budget authority:
Appropriations, discretionary:
1100 Appropriation 400 390 553
1131 Unobligated balance of appropriations permanently reduced –36



1160 Appropriation, discretionary (total) 400 354 553
1900 Budget authority (total) 400 354 553
1930 Total budgetary resources available 1,401 1,064 908
Memorandum (non-add) entries:
1940 Unobligated balance expiring –12
1941 Unexpired unobligated balance, end of year 710 355 346

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,117 1,147 1,401
3010 New obligations, unexpired accounts 679 709 562
3011 Obligations ("upward adjustments"), expired accounts 8 4 4
3020 Outlays (gross) –597 –456 –388
3040 Recoveries of prior year unpaid obligations, unexpired –55
3041 Recoveries of prior year unpaid obligations, expired –5 –3



3050 Unpaid obligations, end of year 1,147 1,401 1,579
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1,117 1,147 1,401
3200 Obligated balance, end of year 1,147 1,401 1,579

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 400 354 553
Outlays, gross:
4010 Outlays from new discretionary authority 4 71 100
4011 Outlays from discretionary balances 567 354 237



4020 Outlays, gross (total) 571 425 337
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –1
4033 Non-Federal sources –1



4040 Offsets against gross budget authority and outlays (total) –2
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 2



4060 Additional offsets against budget authority only (total) 2



4070 Budget authority, net (discretionary) 400 354 553
4080 Outlays, net (discretionary) 569 425 337
Mandatory:
Outlays, gross:
4101 Outlays from mandatory balances 26 31 51
4180 Budget authority, net (total) 400 354 553
4190 Outlays, net (total) 595 456 388

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


2020 actual 2021 est. 2022 est.

Enacted/requested:
Budget Authority 400 354 553
Outlays 595 456 388
Legislative proposal, subject to PAYGO:
Budget Authority 3,000
Outlays 6
Total:
Budget Authority 400 354 3,553
Outlays 595 456 394

The Construction, Minor Projects appropriation funds construction projects costing equal to or less than $20 million. This account is used to improve the infrastructure of medical facilities and other Department-owned facilities to reduce the risk to patient life and safety, correct code deficiencies, and improve national cemeteries and regional and staff offices.

Object Classification (in millions of dollars)


Identification code 036–0111–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
25.2 Other services from non-Federal sources 7 7 6
25.3 Other goods and services from Federal sources 36 38 30
32.0 Land and structures 636 664 526



99.9 Total new obligations, unexpired accounts 679 709 562

Construction, Minor Projects

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 036–0111–4–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Medical programs 700



0900 Total new obligations, unexpired accounts (object class 25.2) 700

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 3,000
1930 Total budgetary resources available 3,000
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 2,300

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 700
3020 Outlays (gross) –6



3050 Unpaid obligations, end of year 694
Memorandum (non-add) entries:
3200 Obligated balance, end of year 694

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 3,000
Outlays, gross:
4100 Outlays from new mandatory authority 6
4180 Budget authority, net (total) 3,000
4190 Outlays, net (total) 6

The Budget requests $18 billion in VA's Construction accounts to support the American Jobs Plan (AJP). $3 billion of these funds will be used for short to medium-term upgrades to facilities, providing for targeted investment in areas such as green energy, sustainability, women Veterans improvements, and lessons learned from the pandemic focusing on our aging Veteran population. $15 billion will be used for long-term facility improvements to deliver much needed recapitalization and modernization to existing VA medical centers and new facilities to support the evolving healthcare needs of Veterans. The Administration will continue to work with Congressional partners and other key stakeholders to further develop the full details of the AJP proposal to enhance VA's capital programs.

GRANTS FOR CONSTRUCTION OF STATE EXTENDED CARE FACILITIES

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0181–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Grants for construction of state extended care facilities 161 90



0900 Total new obligations, unexpired accounts (object class 41.0) 161 90

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 159 266 766
1021 Recoveries of prior year unpaid obligations 28



1050 Unobligated balance (total) 187 266 766
Budget authority:
Appropriations, discretionary:
1100 Appropriation 240 90
Appropriations, mandatory:
1200 Appropriation 500
1900 Budget authority (total) 240 590
1930 Total budgetary resources available 427 856 766
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 266 766 766

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 767 686 371
3010 New obligations, unexpired accounts 161 90
3020 Outlays (gross) –214 –405 –230
3040 Recoveries of prior year unpaid obligations, unexpired –28



3050 Unpaid obligations, end of year 686 371 141
Memorandum (non-add) entries:
3100 Obligated balance, start of year 767 686 371
3200 Obligated balance, end of year 686 371 141

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 240 90
Outlays, gross:
4010 Outlays from new discretionary authority 2
4011 Outlays from discretionary balances 214 393 172



4020 Outlays, gross (total) 214 395 172
Mandatory:
4090 Budget authority, gross 500
Outlays, gross:
4100 Outlays from new mandatory authority 10
4101 Outlays from mandatory balances 58



4110 Outlays, gross (total) 10 58
4180 Budget authority, net (total) 240 590
4190 Outlays, net (total) 214 405 230

The Grants for Construction of State Extended Care Facilities program is authorized by sections 8131 through 8137 of title 38, United States Code. It is a shared program between States and the Department of Veterans Affairs (VA), whereby VA provides no more than 65 percent of the funding for new construction of State home facilities, furnishing of domiciliary or nursing home care to veterans, and expansion, remodeling, or alteration of existing State home facilities. The State is responsible for providing the remaining 35 percent of funding.

Section 8004 of the American Rescue Plan Act of 2021 (Public Law 117–2) provided $500 million in 2021 to remain available until expended, for allocation under section 8131 through 8137 of title 38, United States Code.

GRANTS FOR CONSTRUCTION OF VETERANS CEMETERIES

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

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0183–0–1–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Grants for construction of state veterans cemeteries 47 48 49



0900 Total new obligations, unexpired accounts (object class 41.0) 47 48 49

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 6 6 4
1021 Recoveries of prior year unpaid obligations 2 1 1



1050 Unobligated balance (total) 8 7 5
Budget authority:
Appropriations, discretionary:
1100 Appropriation 45 45 45
1930 Total budgetary resources available 53 52 50
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 6 4 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 89 90 44
3010 New obligations, unexpired accounts 47 48 49
3020 Outlays (gross) –44 –93 –45
3040 Recoveries of prior year unpaid obligations, unexpired –2 –1 –1



3050 Unpaid obligations, end of year 90 44 47
Memorandum (non-add) entries:
3100 Obligated balance, start of year 89 90 44
3200 Obligated balance, end of year 90 44 47

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 45 45 45
Outlays, gross:
4010 Outlays from new discretionary authority 24 24
4011 Outlays from discretionary balances 44 69 21



4020 Outlays, gross (total) 44 93 45
4180 Budget authority, net (total) 45 45 45
4190 Outlays, net (total) 44 93 45

GENERAL ADMINISTRATION

(INCLUDING TRANSFER OF FUNDS)

For necessary operating expenses of the Department of Veterans Affairs, not otherwise provided for, including administrative expenses in support of Department-wide capital planning, management and policy activities, uniforms, or allowances therefor; not to exceed $25,000 for official reception and representation expenses; hire of passenger motor vehicles; and reimbursement of the General Services Administration for security guard services, $401,200,000, of which not to exceed 10 percent shall remain available until September 30, 2023: Provided, That funds provided under this heading may be transferred to "General Operating Expenses, Veterans Benefits Administration".

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0142–0–1–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0014 General administration 347 365 401
0806 General administration, reimbursable program 363 427 433



0900 Total new obligations, unexpired accounts 710 792 834

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 8 7 1
1012 Unobligated balance transfers between expired and unexpired accounts 5 5



1050 Unobligated balance (total) 13 12 1
Budget authority:
Appropriations, discretionary:
1100 Appropriation 362 366 401
1131 Unobligated balance of appropriations permanently reduced –12



1160 Appropriation, discretionary (total) 362 354 401
Spending authority from offsetting collections, discretionary:
1700 Collected 364 427 433
1900 Budget authority (total) 726 781 834
1930 Total budgetary resources available 739 793 835
Memorandum (non-add) entries:
1940 Unobligated balance expiring –22
1941 Unexpired unobligated balance, end of year 7 1 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 195 220 114
3010 New obligations, unexpired accounts 710 792 834
3011 Obligations ("upward adjustments"), expired accounts 7
3020 Outlays (gross) –673 –898 –816
3041 Recoveries of prior year unpaid obligations, expired –19



3050 Unpaid obligations, end of year 220 114 132
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –12 –10 –10
3071 Change in uncollected pymts, Fed sources, expired 2



3090 Uncollected pymts, Fed sources, end of year –10 –10 –10
Memorandum (non-add) entries:
3100 Obligated balance, start of year 183 210 104
3200 Obligated balance, end of year 210 104 122

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 726 781 834
Outlays, gross:
4010 Outlays from new discretionary authority 526 695 738
4011 Outlays from discretionary balances 147 203 78



4020 Outlays, gross (total) 673 898 816
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –368 –427 –433
4033 Non-Federal sources –1



4040 Offsets against gross budget authority and outlays (total) –369 –427 –433
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 5



4060 Additional offsets against budget authority only (total) 5



4070 Budget authority, net (discretionary) 362 354 401
4080 Outlays, net (discretionary) 304 471 383
4180 Budget authority, net (total) 362 354 401
4190 Outlays, net (total) 304 471 383

General Administration.—Includes departmental executive direction, departmental support offices, the Office of General Counsel, and the Office of Accountability and Whistleblower Protection. Also included in this account is the Pershing Hall Revolving Fund which operates and manages Pershing Hall, an asset of the United States, located in Paris, France. All operating expenses for Pershing Hall are borne by the revolving fund and all receipts generated by the operation of Pershing Hall are deposited in the revolving fund.

Object Classification (in millions of dollars)


Identification code 036–0142–0–1–705 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 199 214 229
11.5 Other personnel compensation 4 4 4



11.9 Total personnel compensation 203 218 233
12.1 Civilian personnel benefits 69 77 83
21.0 Travel and transportation of persons 2 2 5
23.1 Rent 19 16 22
23.2 Rental payments to others 5 5
23.3 Communications, utilities, and miscellaneous charges 4 3
25.2 Other services from non-Federal sources 46 47 49
26.0 Supplies and materials 1 1
31.0 Equipment 2 1



99.0 Direct obligations 347 365 401
99.0 Reimbursable obligations 363 427 433



99.9 Total new obligations, unexpired accounts 710 792 834

Employment Summary


Identification code 036–0142–0–1–705 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 1,600 1,700 1,807
2001 Reimbursable civilian full-time equivalent employment 1,012 1,200 1,564

Asset Infrastructure Review Commission

For carrying out the VA Asset and Infrastructure Review Act of 2018 (subtitle A of title II of Public Law 115–182), $5,000,000, to remain available until September 30, 2023: Provided, That amounts made available under the headings "Construction, Major Projects", "Construction, Minor Projects", "Medical Facilities", and "General Administration" in this Act or prior Acts that remain available for obligation in fiscal year 2022 may be transferred to and merged with the amounts made available under this heading: Provided further, That in advance of any such transfer, the Secretary of Veterans Affairs shall notify the Committees on Appropriations of both Houses of Congress of the amount and purpose of the transfer: Provided further, That the transfer authority provided under this heading is in addition to any other transfer authority provided by law.

Program and Financing (in millions of dollars)


Identification code 036–1130–0–1–551 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0014 Direct program activity 5

Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100 Appropriation 5
1930 Total budgetary resources available 5

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 5
3020 Outlays (gross) –4



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

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 5
Outlays, gross:
4010 Outlays from new discretionary authority 4
4180 Budget authority, net (total) 5
4190 Outlays, net (total) 4

VA MISSION Act of 2018 (P.L. 115–182), Title II, section 202 established an independent commission, the "Asset and Infrastructure Review Commission" (the Commission) with members appointed by the President with the consent of the Senate. The President shall transmit to the Senate the nominations for appointment to the Commission no later than May 31, 2021. The Commission shall meet only during calendar years 2022 and 2023, and those meetings shall be open to the public. The Commission will review recommendations made by the Secretary of the Department of Veterans Affairs (VA) to modernize or realign Veterans Health Administration (VHA) facilities, including leased facilities, on the basis of criteria published in the Federal Register in accordance with Title II. The Commission shall, no later than January 31, 2023, transmit to the President a report containing the Commissions findings and conclusions based on a review and analysis of the recommendations made by the Secretary, together with the Commissions recommendations, for modernizations and realignments of VHA facilities. The Budget request for this account provides funding for support staff to conduct in-depth field hearings and receive input from Veterans, Veterans Service Organizations, local VA providers, local governments, and the public.

Object Classification (in millions of dollars)


Identification code 036–1130–0–1–551 2020 actual 2021 est. 2022 est.

11.1 Direct obligations: Personnel compensation: Full-time permanent 2



11.9 Total personnel compensation 2
12.1 Civilian personnel benefits 1
25.2 Other services from non-Federal sources 2



99.9 Total new obligations, unexpired accounts 5

Employment Summary


Identification code 036–1130–0–1–551 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 20

BOARD OF VETERANS APPEALS

For necessary operating expenses of the Board of Veterans Appeals, $228,000,000, of which not to exceed 10 percent shall remain available until September 30, 2023.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–1122–0–1–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0014 Board of Veterans' Appeals 186 204 233

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 16 8
1012 Unobligated balance transfers between expired and unexpired accounts 1 5



1050 Unobligated balance (total) 17 5 8
Budget authority:
Appropriations, discretionary:
1100 Appropriation 182 196 228
1121 Appropriations transferred from other acct [036–0160] 1
1131 Unobligated balance of appropriations permanently reduced –8



1160 Appropriation, discretionary (total) 174 197 228
Appropriations, mandatory:
1200 Appropriation 10
1900 Budget authority (total) 174 207 228
1930 Total budgetary resources available 191 212 236
Memorandum (non-add) entries:
1940 Unobligated balance expiring –5
1941 Unexpired unobligated balance, end of year 8 3

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 15 11 39
3010 New obligations, unexpired accounts 186 204 233
3011 Obligations ("upward adjustments"), expired accounts 1
3020 Outlays (gross) –186 –176 –223
3041 Recoveries of prior year unpaid obligations, expired –5



3050 Unpaid obligations, end of year 11 39 49
Memorandum (non-add) entries:
3100 Obligated balance, start of year 15 11 39
3200 Obligated balance, end of year 11 39 49

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 174 197 228
Outlays, gross:
4010 Outlays from new discretionary authority 166 167 193
4011 Outlays from discretionary balances 20 8 24



4020 Outlays, gross (total) 186 175 217
Mandatory:
4090 Budget authority, gross 10
Outlays, gross:
4100 Outlays from new mandatory authority 1
4101 Outlays from mandatory balances 6



4110 Outlays, gross (total) 1 6
4180 Budget authority, net (total) 174 207 228
4190 Outlays, net (total) 186 176 223

The mission of the Board of Veterans' Appeals (Board or BVA), as set forth in 38 U.S.C. 7101(a) is to conduct hearings and consider and dispose of appeals properly before the Board in a timely manner. The Board's goal is to issue quality decisions in compliance with the requirements of the law, including the precedential decisions of the United States Court of Appeals for Veterans Claims and other federal courts. The Board makes final decisions on behalf of the Secretary on appeals from decisions of the agencies of original jurisdiction with the Department of Veterans Affairs offices. The Board reviews all appeals for entitlement to veterans' benefits, including claims for service connection, increased disability ratings, total disability ratings, pension, insurance benefits, educational benefits, home loan guaranties, vocational rehabilitation, dependency and indemnity compensation, memorial benefits, and healthcare delivery. The Veterans Appeals Improvement and Modernization Act of 2017, enacted on August 23, 2017, became effective on February 19, 2019. This law reformed the current appeals process and replaced it with a new, simpler process that uses easy to understand language and gives veterans choice and control of their appeal.

Object Classification (in millions of dollars)


Identification code 036–1122–0–1–705 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 128 137 154
11.5 Other personnel compensation 2 1 4



11.9 Total personnel compensation 130 138 158
12.1 Civilian personnel benefits 43 46 54
23.2 Rental payments to others 5 10 11
23.3 Communications, utilities, and miscellaneous charges 6
25.2 Other services from non-Federal sources 2 10 10



99.9 Total new obligations, unexpired accounts 186 204 233

Employment Summary


Identification code 036–1122–0–1–705 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 1,157 1,194 1,356

OFFICE OF INSPECTOR GENERAL

For necessary expenses of the Office of Inspector General, to include information technology, in carrying out the provisions of the Inspector General Act of 1978 (5 U.S.C. App.), $239,000,000, of which not to exceed 10 percent shall remain available until September 30, 2023.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0170–0–1–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0101 Office of Inspector General (Direct) 218 233 259



0192 Total direct program 218 233 259

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 8 3 21
1012 Unobligated balance transfers between expired and unexpired accounts 2 13



1050 Unobligated balance (total) 10 16 21
Budget authority:
Appropriations, discretionary:
1100 Appropriation 223 228 239
Appropriations, mandatory:
1200 Appropriation 10
1900 Budget authority (total) 223 238 239
1930 Total budgetary resources available 233 254 260
Memorandum (non-add) entries:
1940 Unobligated balance expiring –12
1941 Unexpired unobligated balance, end of year 3 21 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 23 26 66
3010 New obligations, unexpired accounts 218 233 259
3011 Obligations ("upward adjustments"), expired accounts 1
3020 Outlays (gross) –214 –193 –236
3041 Recoveries of prior year unpaid obligations, expired –2



3050 Unpaid obligations, end of year 26 66 89
Memorandum (non-add) entries:
3100 Obligated balance, start of year 23 26 66
3200 Obligated balance, end of year 26 66 89

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 223 228 239
Outlays, gross:
4010 Outlays from new discretionary authority 187 170 179
4011 Outlays from discretionary balances 27 23 49



4020 Outlays, gross (total) 214 193 228
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –1
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 1



4070 Budget authority, net (discretionary) 223 228 239
4080 Outlays, net (discretionary) 213 193 228
Mandatory:
4090 Budget authority, gross 10
Outlays, gross:
4101 Outlays from mandatory balances 8
4180 Budget authority, net (total) 223 238 239
4190 Outlays, net (total) 213 193 236

This appropriation provides for carrying out the independent oversight responsibilities of the Inspector General Act of 1978. This oversight includes Department of Veterans Affairs (VA)-wide audit, investigation, health care inspection, and management support functions to identify and report weaknesses and deficiencies that create conditions for actual or potential fraud and other criminal activity, mismanagement, and waste in VA programs and operations. The audit function plans and conducts internal programmatic and financial audits and evaluations of all facets of VA operations. The health care inspection function performs legislatively mandated medical care quality assurance reviews and oversight of VA health care programs. The investigative function performs criminal and administrative investigations of improper and illegal activities involving VA operations, personnel, beneficiaries, and other parties.

Object Classification (in millions of dollars)


Identification code 036–0170–0–1–705 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 121 130 142
11.5 Other personnel compensation 9 12 11



11.9 Total personnel compensation 130 142 153
12.1 Civilian personnel benefits 50 54 59
21.0 Employee Travel 4 1 7
23.1 Rental payments to GSA 7 8 9
23.3 Communications, utilities, and miscellaneous charges 4 5 5
25.2 Other services from non-Federal sources 18 19 21
26.0 Supplies and materials 1
31.0 Equipment 4 4 5



99.0 Direct obligations 218 233 259



99.9 Total new obligations, unexpired accounts 218 233 259

Employment Summary


Identification code 036–0170–0–1–705 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 1,001 1,041 1,100

INFORMATION TECHNOLOGY SYSTEMS

(INCLUDING TRANSFER OF FUNDS)

For necessary expenses for information technology systems and telecommunications support, including developmental information systems and operational information systems; for pay and associated costs; and for the capital asset acquisition of information technology systems, including management and related contractual costs of said acquisitions, including contractual costs associated with operations authorized by section 3109 of title 5, United States Code, $4,842,800,000, plus reimbursements: Provided, That $1,414,215,000 shall be for pay and associated costs, of which not to exceed 3 percent shall remain available until September 30, 2023: Provided further, That $3,131,585,000 shall be for operations and maintenance, of which not to exceed 5 percent shall remain available until September 30, 2023: Provided further, That $297,000,000 shall be for information technology systems development, and shall remain available until September 30, 2023: Provided further, That amounts made available for salaries and expenses, operations and maintenance, and information technology systems development may be transferred among the three subaccounts after the Secretary of Veterans Affairs submits notice thereof to the Committees on Appropriations of both Houses of Congress : Provided further, That amounts made available for the "Information Technology Systems" account for development may be transferred among projects or to newly defined projects: Provided further, That no project may be increased or decreased by more than $3,000,000 of cost prior to submitting notice thereof to the Committees on Appropriations of both Houses of Congress .

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–0167–0–1–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Development 398 525 297
0002 Operations and maintenance 2,702 3,308 3,128
0003 Administrative and salaries 1,172 1,241 1,410
0004 P.L. 113–146, Sec. 801 - IT Support 2 2
0005 P.L. 116–136, CARES Act - Dev 10 57
0006 P.L. 116–136, CARES Act - OM 1,016 744
0007 P.L. 116–136, CARES Act - Pay 151 218
0008 P.L. 117–2, ARP, Section 8003 100



0799 Total direct obligations 5,451 6,095 4,935
0804 IT Systems, Reimbursable obligations 89 105 88



0900 Total new obligations, unexpired accounts 5,540 6,200 5,023

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 118 1,184 100
1001 Discretionary unobligated balance brought fwd, Oct 1 114
1021 Recoveries of prior year unpaid obligations 3



1050 Unobligated balance (total) 121 1,184 100
Budget authority:
Appropriations, discretionary:
1100 Appropriation 6,522 4,912 4,843
1120 Appropriations transferred to other accts [036–0169] –8 –8 –8
1121 Appropriations transferred from other acct [036–0160] 45
1131 Unobligated balance of appropriations permanently reduced –38



1160 Appropriation, discretionary (total) 6,514 4,911 4,835
Appropriations, mandatory:
1200 Appropriation [P.L. 117–2 Section 8003] 100
Spending authority from offsetting collections, discretionary:
1700 Collected 38 105 88
1701 Change in uncollected payments, Federal sources 51



1750 Spending auth from offsetting collections, disc (total) 89 105 88
1900 Budget authority (total) 6,603 5,116 4,923
1930 Total budgetary resources available 6,724 6,300 5,023
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1,184 100

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,756 2,204 2,578
3010 New obligations, unexpired accounts 5,540 6,200 5,023
3011 Obligations ("upward adjustments"), expired accounts 21
3020 Outlays (gross) –5,033 –5,826 –5,109
3040 Recoveries of prior year unpaid obligations, unexpired –3
3041 Recoveries of prior year unpaid obligations, expired –77



3050 Unpaid obligations, end of year 2,204 2,578 2,492
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –24 –52 –52
3070 Change in uncollected pymts, Fed sources, unexpired –51
3071 Change in uncollected pymts, Fed sources, expired 23



3090 Uncollected pymts, Fed sources, end of year –52 –52 –52
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1,732 2,152 2,526
3200 Obligated balance, end of year 2,152 2,526 2,440

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 6,603 5,016 4,923
Outlays, gross:
4010 Outlays from new discretionary authority 3,390 3,603 3,643
4011 Outlays from discretionary balances 1,620 2,223 1,376



4020 Outlays, gross (total) 5,010 5,826 5,019
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –64 –105 –88
4033 Non-Federal sources –6



4040 Offsets against gross budget authority and outlays (total) –70 –105 –88
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –51
4052 Offsetting collections credited to expired accounts 32



4060 Additional offsets against budget authority only (total) –19



4070 Budget authority, net (discretionary) 6,514 4,911 4,835
4080 Outlays, net (discretionary) 4,940 5,721 4,931
Mandatory:
4090 Budget authority, gross 100
Outlays, gross:
4101 Outlays from mandatory balances 23 90
4180 Budget authority, net (total) 6,514 5,011 4,835
4190 Outlays, net (total) 4,963 5,721 5,021

The Information Technology (IT) Systems appropriation funds IT services such as systems development and performance, operations and maintenance, information security, and customer support. This appropriation enables the effective and efficient delivery of services to the Nation's largest healthcare network, as well as the veterans benefits and corporate business lines within the Department of Veterans Affairs (VA).

Development.—The Office of Information & Technology invests in projects designed to improve the delivery of VA services and benefits for veterans and their families. This account also supports improvements in the Community Care Program, modernizations to veterans benefits and appeals processing, as well as the divestiture of legacy IT systems.

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

Object Classification (in millions of dollars)


Identification code 036–0167–0–1–705 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 748 910 943
11.1 Full-time permanent - CARES Act, P.L. 116–136 58 144



11.9 Total personnel compensation 806 1,054 943
12.1 Civilian personnel benefits 293 303 314
12.1 Civilian personnel benefits - CARES Act, P.L. 116–136 3 48
21.0 Travel and transportation of persons 4 14 13
23.3 Communications, utilities, and miscellaneous charges 1,062 1,057 979
23.3 Communications, utilities, and miscellaneous charges - CARES Act, P.L. 116–136 1 1
25.2 Other services from non-Federal sources 1,715 2,112 1,956
25.2 Other services from non-Federal -Choice Act, P.L. 113–146, Sec. 801 3 2
25.2 Other services from non-Federal sources - CARES Act, P.L. 116–136 751 563
25.2 Other services from non-Federal sources - ARP, P.L. 117–2, Section 8003 100
26.0 Supplies and materials 10 21 20
31.0 Equipment 440 657 609
31.0 Equipment - CARES Act, P.L. 116–136 363 263
42.0 Insurance claims and indemnities 1



99.0 Direct obligations 5,451 6,095 4,935
99.0 Reimbursable obligations 89 105 88



99.9 Total new obligations, unexpired accounts 5,540 6,200 5,023

Employment Summary


Identification code 036–0167–0–1–705 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 7,757 9,071 8,668
2001 Reimbursable civilian full-time equivalent employment 71 83 98

VETERANS ELECTRONIC HEALTH RECORD

For activities related to implementation, preparation, development, interface, management, rollout, and maintenance of a Veterans Electronic Health Record system, including contractual costs associated with operations authorized by section 3109 of title 5, United States Code, and salaries and expenses of employees hired under titles 5 and 38, United States Code, $2,663,000,000, to remain available until September 30, 2024: Provided, That the Secretary of Veterans Affairs shall submit to the Committees on Appropriations of both Houses of Congress quarterly reports detailing obligations, expenditures, and deployment implementation by facility, including any changes from the deployment plan or schedule: Provided further, That the funds provided in this account shall only be available to the Office of the Deputy Secretary, to be administered by that Office.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Program and Financing (in millions of dollars)


Identification code 036–1123–0–1–703 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 EHR Contract 1,003 1,191 1,425
0002 PMO Support 332 259 286
0003 Infrastructure Readiness 175 1,181 952



0900 Total new obligations, unexpired accounts 1,510 2,631 2,663

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 94 24
1021 Recoveries of prior year unpaid obligations 10



1050 Unobligated balance (total) 104 24
Budget authority:
Appropriations, discretionary:
1100 Appropriation 1,500 2,627 2,663
1131 Unobligated balance of appropriations permanently reduced –70 –20



1160 Appropriation, discretionary (total) 1,430 2,607 2,663
1930 Total budgetary resources available 1,534 2,631 2,663
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 24

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,144 1,653 1,463
3010 New obligations, unexpired accounts 1,510 2,631 2,663
3020 Outlays (gross) –991 –2,821 –2,634
3040 Recoveries of prior year unpaid obligations, unexpired –10



3050 Unpaid obligations, end of year 1,653 1,463 1,492
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1,144 1,653 1,463
3200 Obligated balance, end of year 1,653 1,463 1,492

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 1,430 2,607 2,663
Outlays, gross:
4010 Outlays from new discretionary authority 255 1,251 1,278
4011 Outlays from discretionary balances 736 1,570 1,356



4020 Outlays, gross (total) 991 2,821 2,634
4180 Budget authority, net (total) 1,430 2,607 2,663
4190 Outlays, net (total) 991 2,821 2,634

The Veterans Electronic Health Care Record appropriation funds necessary expenses related to the development and deployment of a new veterans electronic health record (EHR) system. This new EHR will allow the Department of Veterans Affairs (VA) to move toward a single common health record that has full integration between the Department of Defense and VA, as well as community providers. From the veteran perspective, the new system will provide a single, accurate, lifetime health record while improving patient care and safety.

Object Classification (in millions of dollars)


Identification code 036–1123–0–1–703 2020 actual 2021 est. 2022 est.

Direct obligations:
11.1 Personnel compensation: Full-time permanent 15 30 42
12.1 Civilian personnel benefits 5 9 14
21.0 Travel and transportation of persons 1 1 5
23.1 Rental payments to GSA 2 3 3
23.3 Communications, utilities, and miscellaneous charges 71 123 119
25.2 Other services from non-Federal sources 1,299 2,008 2,082
25.3 Other goods and services from Federal sources (FTE to OIT) 1
25.3 Other goods and services from Federal sources (FTE to VHA) 6 16 33
25.3 Other goods and services from Federal sources 51 51
31.0 Equipment 110 390 314



99.0 Direct obligations 1,510 2,631 2,663



99.9 Total new obligations, unexpired accounts 1,510 2,631 2,663

Employment Summary


Identification code 036–1123–0–1–703 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 114 226 337

National cemetery administration

For necessary expenses of the National Cemetery Administration for operations and maintenance, not otherwise provided for, including uniforms or allowances therefor; cemeterial expenses as authorized by law; purchase of one passenger motor vehicle for use in cemeterial operations; hire of passenger motor vehicles; and repair, alteration or improvement of facilities under the jurisdiction of the National Cemetery Administration, $394,000,000 of which not to exceed 10 percent shall remain available until September 30, 2023.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

Special and Trust Fund Receipts (in millions of dollars)


Identification code 036–0129–0–1–705 2020 actual 2021 est. 2022 est.

0100 Balance, start of year 2
0198 Reconciliation adjustment –2



0199 Balance, start of year



2000 Total: Balances and receipts
Appropriations:
Current law:
2101 National Cemetery Administration –1
5098 Rounding adjustment 1



5099 Balance, end of year

Program and Financing (in millions of dollars)


Identification code 036–0129–0–1–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0201 Operations and maintenance 333 371 394

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 5 3 1
1001 Discretionary unobligated balance brought fwd, Oct 1 2
1012 Unobligated balance transfers between expired and unexpired accounts 6 5



1050 Unobligated balance (total) 11 8 1
Budget authority:
Appropriations, discretionary:
1100 Appropriation 329 352 394
1121 Appropriations transferred from other acct [036–0160] 12
1131 Unobligated balance of appropriations permanently reduced –1



1160 Appropriation, discretionary (total) 328 364 394
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 1
Spending authority from offsetting collections, discretionary:
1700 Collected 1
1900 Budget authority (total) 330 364 394
1930 Total budgetary resources available 341 372 395
Memorandum (non-add) entries:
1940 Unobligated balance expiring –5
1941 Unexpired unobligated balance, end of year 3 1 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 66 73 79
3010 New obligations, unexpired accounts 333 371 394
3011 Obligations ("upward adjustments"), expired accounts 3
3020 Outlays (gross) –323 –365 –338
3041 Recoveries of prior year unpaid obligations, expired –6



3050 Unpaid obligations, end of year 73 79 135
Memorandum (non-add) entries:
3100 Obligated balance, start of year 66 73 79
3200 Obligated balance, end of year 73 79 135

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 329 364 394
Outlays, gross:
4010 Outlays from new discretionary authority 265 297 278
4011 Outlays from discretionary balances 58 68 60



4020 Outlays, gross (total) 323 365 338
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –2



4040 Offsets against gross budget authority and outlays (total) –2
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 1



4070 Budget authority, net (discretionary) 328 364 394
4080 Outlays, net (discretionary) 321 365 338
Mandatory:
4090 Budget authority, gross 1
4180 Budget authority, net (total) 329 364 394
4190 Outlays, net (total) 321 365 338

The mission of the National Cemetery Administration is to honor veterans with final resting places in national shrines and with lasting tributes that commemorate their service to our Nation. The National Cemetery Administration's vision is to serve all veterans and their families with the utmost dignity, respect, and compassion. Every national cemetery will be a place that inspires visitors to understand and appreciate the service and sacrifice of our Nation's veterans. There are a number of related programs managed by the National Cemetery Administration including: 1) burying eligible veterans and their family members in national cemeteries and maintaining the graves and their environs as national shrines; 2) administering grants to States and Tribal organizations in establishing, expanding, improving, or operating veterans cemeteries; 3) providing headstones and markers for the graves of eligible veterans; 4) providing medallions commemorating the veterans' service that may be affixed to the privately purchased headstones or markers for veterans interred in private cemeteries; 5) providing presidential memorial certificates to family and friends of deceased veterans, recognizing the veterans' contribution and service to the Nation; 6) providing graveliners or partial reimbursement for a privately purchased outer burial receptacle for each new grave in open national cemeteries administered by the National Cemetery Administration; 7) providing reimbursement caskets and urns for veterans' remains when there are no next of kin and insufficient resources; and 8) recording First Notice of Veteran Deaths into the Department of Veterans Affairs electronic files to ensure timely termination of benefits and next-of-kin notification of possible entitlement to survivor benefits.

The National Cemetery Administration also reflects budget information for the National Cemetery Gift Fund and the National Cemetery Administration Facilities Operation Fund. Through the Gift Fund, the Secretary is authorized to accept gifts and bequests which are made for the purpose of beautifying national cemeteries or are determined to be beneficial to such cemeteries.

Object Classification (in millions of dollars)


Identification code 036–0129–0–1–705 2020 actual 2021 est. 2022 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 132 140 154
11.5 Other personnel compensation 4 4 4



11.9 Total personnel compensation 136 144 158
12.1 Civilian personnel benefits 52 55 60
21.0 Travel and transportation of persons 2 3 3
22.0 Transportation of things 2 2
23.1 Rent 3 3 3
23.3 Communications, utilities, and miscellaneous charges 12 13 13
24.0 Printing and reproduction 2 2 2
25.2 Other services from non-Federal sources 97 115 120
26.0 Supplies and materials 14 15 13
31.0 Equipment 10 16 19
32.0 Land and structures 3 3 3



99.9 Total new obligations, unexpired accounts 333 371 394

Employment Summary


Identification code 036–0129–0–1–705 2020 actual 2021 est. 2022 est.

1001 Direct civilian full-time equivalent employment 2,026 2,120 2,217

Supply Fund

Program and Financing (in millions of dollars)


Identification code 036–4537–0–4–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0801 Reimbursable program-Merchandizing 479 822 770
0802 Reimbursable program-Operations 651 1,278 1,330



0900 Total new obligations, unexpired accounts 1,130 2,100 2,100

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 378 430 430
1021 Recoveries of prior year unpaid obligations 79



1050 Unobligated balance (total) 457 430 430
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 1,079 2,100 2,100
1801 Change in uncollected payments, Federal sources 24



1850 Spending auth from offsetting collections, mand (total) 1,103 2,100 2,100
1930 Total budgetary resources available 1,560 2,530 2,530
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 430 430 430

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 973 947 194
3010 New obligations, unexpired accounts 1,130 2,100 2,100
3020 Outlays (gross) –1,077 –2,853 –2,079
3040 Recoveries of prior year unpaid obligations, unexpired –79



3050 Unpaid obligations, end of year 947 194 215
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –1,020 –1,044 –1,044
3070 Change in uncollected pymts, Fed sources, unexpired –24



3090 Uncollected pymts, Fed sources, end of year –1,044 –1,044 –1,044
Memorandum (non-add) entries:
3100 Obligated balance, start of year –47 –97 –850
3200 Obligated balance, end of year –97 –850 –829

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 1,103 2,100 2,100
Outlays, gross:
4100 Outlays from new mandatory authority 1,995 1,995
4101 Outlays from mandatory balances 1,077 858 84



4110 Outlays, gross (total) 1,077 2,853 2,079
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –951 –2,100 –2,100
4123 Non-Federal sources –128



4130 Offsets against gross budget authority and outlays (total) –1,079 –2,100 –2,100
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired –24
4170 Outlays, net (mandatory) –2 753 –21
4180 Budget authority, net (total)
4190 Outlays, net (total) –2 753 –21

Under the provisions of 38 U.S.C. 8121, the Supply Fund is responsible for the operation and maintenance of a supply system for the Department of Veterans Affairs (VA). In this capacity, it provides policy and oversight to VA's acquisition and logistics programs, and provides best value acquisition of goods and services through its National Acquisition Center, Denver Acquisition and Logistics Center, Service and Distribution Center, Technology Acquisition Center and Strategic Acquisition Center. Operating as an intra-governmental revolving fund without fiscal year limitations, the Supply Fund is financed by revenue from fees on acquisitions of supplies, equipment, and services for both VA and other Government agency customers.

Object Classification (in millions of dollars)


Identification code 036–4537–0–4–705 2020 actual 2021 est. 2022 est.

Reimbursable obligations:
11.1 Personnel compensation: Full-time permanent 105 115 130
12.1 Civilian personnel benefits 41 45 50
21.0 Travel and transportation of persons 6 6 11
23.1 Rental payments to GSA 5 5 5
23.3 Communications, utilities, and miscellaneous charges 25 24 24
24.0 Printing and reproduction 11 15 15
25.2 Other services from non-Federal sources 190 323 323
26.0 Supplies and materials 406 602 577
31.0 Equipment 341 965 965



99.9 Total new obligations, unexpired accounts 1,130 2,100 2,100

Employment Summary


Identification code 036–4537–0–4–705 2020 actual 2021 est. 2022 est.

2001 Reimbursable civilian full-time equivalent employment 981 1,135 1,276

Franchise Fund

Program and Financing (in millions of dollars)


Identification code 036–4539–0–4–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0801 Franchise Fund (Reimbursable) 1,163 1,261 1,415

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 33 178 154
1021 Recoveries of prior year unpaid obligations 78



1050 Unobligated balance (total) 111 178 154
Budget authority:
Spending authority from offsetting collections, discretionary:
1700 Collected 1,140 1,237 1,322
1701 Change in uncollected payments, Federal sources 90



1750 Spending auth from offsetting collections, disc (total) 1,230 1,237 1,322
1930 Total budgetary resources available 1,341 1,415 1,476
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 178 154 61

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 392 439 518
3010 New obligations, unexpired accounts 1,163 1,261 1,415
3020 Outlays (gross) –1,038 –1,182 –1,297
3040 Recoveries of prior year unpaid obligations, unexpired –78



3050 Unpaid obligations, end of year 439 518 636
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –141 –231 –231
3070 Change in uncollected pymts, Fed sources, unexpired –90



3090 Uncollected pymts, Fed sources, end of year –231 –231 –231
Memorandum (non-add) entries:
3100 Obligated balance, start of year 251 208 287
3200 Obligated balance, end of year 208 287 405

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 1,230 1,237 1,322
Outlays, gross:
4010 Outlays from new discretionary authority 613 928 992
4011 Outlays from discretionary balances 425 254 305



4020 Outlays, gross (total) 1,038 1,182 1,297
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –1,140 –1,237 –1,322
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –90
4080 Outlays, net (discretionary) –102 –55 –25
4180 Budget authority, net (total)
4190 Outlays, net (total) –102 –55 –25

The Department of Veterans Affairs (VA) Franchise Fund was established under the authority of the Government Management Reform Act of 1994 and the VA and Housing and Urban Development and Independent Agencies Act of 1997. VA was selected by the Office of Management and Budget in 1996 as one of the six executive branch agencies to establish a franchise fund pilot program. Created as a revolving fund, the VA Franchise Fund began providing common administrative support services to the VA and other Government agencies in 1997 on a fee-for-service basis. In 2006, under the Military Quality of Life and Veterans Affairs Appropriations Act (Public Law 109–114), permanent status was conferred upon the VA Franchise Fund. The Franchise Fund concept is intended to increase competition for Government administrative services, resulting in lower costs and higher quality.

Object Classification (in millions of dollars)


Identification code 036–4539–0–4–705 2020 actual 2021 est. 2022 est.

Reimbursable obligations:
11.1 Personnel compensation: Full-time permanent 150 186 220
12.1 Civilian personnel benefits 56 69 85
21.0 Travel and transportation of persons 2 3 4
23.1 Rental payments to GSA 8 10 15
23.3 Communications, utilities, and miscellaneous charges 94 126 140
24.0 Printing and reproduction 10 11 12
25.2 Other services from non-Federal sources 766 802 885
26.0 Supplies and materials 3 6 6
31.0 Equipment 74 48 48



99.9 Total new obligations, unexpired accounts 1,163 1,261 1,415

Employment Summary


Identification code 036–4539–0–4–705 2020 actual 2021 est. 2022 est.

2001 Reimbursable civilian full-time equivalent employment 1,821 2,341 2,481

Recurring Expenses Transformational Fund

Program and Financing (in millions of dollars)


Identification code 036–1124–0–1–705 2020 actual 2021 est. 2022 est.

Obligations by program activity:
0001 Direct program activity 820



0900 Total new obligations, unexpired accounts (object class 25.2) 820

Budgetary resources:
Unobligated balance:
1012 Unobligated balance transfers between expired and unexpired accounts - OIT 670
1012 Unobligated balance transfers between expired and unexpired accounts - Construction 150



1050 Unobligated balance (total) 820
1930 Total budgetary resources available 820

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 820



3050 Unpaid obligations, end of year 820
Memorandum (non-add) entries:
3200 Obligated balance, end of year 820
4180 Budget authority, net (total)
4190 Outlays, net (total)

The Consolidated Appropriations Act of 2016 (Public Law 114–113) authorized the Recurring Expenses Transformational Fund (Transformational Fund). Unobligated balances of expired discretionary funds appropriated in 2016 or any succeeding fiscal year from the General Fund of the Treasury to the Department of Veterans Affairs may be transferred to the Transformational Fund at the end of the fifth fiscal year after the last fiscal year for which such funds are available for the purposes for which appropriated. Balances available in the Transformational Fund shall be available until expended for facilities infrastructure improvements, including nonrecurring maintenance, at existing hospitals and clinics of the Veterans Health Administration, and for information technology systems improvements and sustainment. The 2022 Budget anticipates a transfer of $820 million in unobligated balances into the Transformational Fund at the end of FY 2021, of which $670 million will be obligated in FY 2022 for information technology systems improvements and sustainment and $150 million will be obligated in FY 2022 for minor construction projects that improve Veterans Health Administration facilities infrastructure.

ADMINISTRATIVE PROVISIONS

'

(INCLUDING TRANSFER OF FUNDS)

SEC. 201. Any appropriation for fiscal year 2022 for "Compensation and Pensions", "Readjustment Benefits", and "Veterans Insurance and Indemnities" may be transferred as necessary to any other of the mentioned appropriations: Provided, That, before any such transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on Appropriations of both Houses of Congress . '

(INCLUDING TRANSFER OF FUNDS)

SEC. 202. Amounts made available for the Department of Veterans Affairs for fiscal year 2022, in this or any other Act, under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", and "Medical Facilities" accounts may be transferred among the accounts: Provided, That before any such transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on Appropriations of both Houses of Congress.SEC. 203. Appropriations available in this title for salaries and expenses shall be available for services authorized by section 3109 of title 5, United States Code; hire of passenger motor vehicles; lease of a facility or land or both; and uniforms or allowances therefore, as authorized by sections 5901 through 5902 of title 5, United States Code.SEC. 204. No appropriations in this title (except the appropriations for "Construction, Major Projects", and "Construction, Minor Projects") shall be available for the purchase of any site for or toward the construction of any new hospital or home. SEC. 205. No appropriations in this title shall be available for hospitalization or examination of any persons (except beneficiaries entitled to such hospitalization or examination under the laws providing such benefits to veterans, and persons receiving such treatment under sections 7901 through 7904 of title 5, United States Code, or the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.)), unless reimbursement of the cost of such hospitalization or examination is made to the "Medical Services" account at such rates as may be fixed by the Secretary of Veterans Affairs. SEC. 206. Appropriations available in this title for "Compensation and Pensions", "Readjustment Benefits", and "Veterans Insurance and Indemnities" shall be available for payment of prior year accrued obligations required to be recorded by law against the corresponding prior year accounts within the last quarter of fiscal year 2021.SEC. 207. Appropriations available in this title shall be available to pay prior year obligations of corresponding prior year appropriations accounts resulting from sections 3328(a), 3334, and 3712(a) of title 31, United States Code, except that if such obligations are from trust fund accounts they shall be payable only from "Compensation and Pensions". '

(INCLUDING TRANSFER OF FUNDS)

SEC. 208. Notwithstanding any other provision of law, during fiscal year 2022, the Secretary of Veterans Affairs shall, from the National Service Life Insurance Fund under section 1920 of title 38, United States Code, the Veterans' Special Life Insurance Fund under section 1923 of title 38, United States Code, and the United States Government Life Insurance Fund under section 1955 of title 38, United States Code, reimburse the "General Operating Expenses, Veterans Benefits Administration" and "Information Technology Systems" accounts for the cost of administration of the insurance programs financed through those accounts: Provided, That reimbursement shall be made only from the surplus earnings accumulated in such an insurance program during fiscal year 2022 that are available for dividends in that program after claims have been paid and actuarially determined reserves have been set aside: Provided further, That if the cost of administration of such an insurance program exceeds the amount of surplus earnings accumulated in that program, reimbursement shall be made only to the extent of such surplus earnings: Provided further, That the Secretary shall determine the cost of administration for fiscal year 2022 which is properly allocable to the provision of each such insurance program and to the provision of any total disability income insurance included in that insurance program. SEC. 209. Amounts deducted from enhanced-use lease proceeds to reimburse an account for expenses incurred by that account during a prior fiscal year for providing enhanced-use lease services shall be available until expended.'

(INCLUDING TRANSFER OF FUNDS)

SEC. 210. Funds available in this title or funds for salaries and other administrative expenses shall also be available to reimburse the Office of Resolution Management, Diversity and Inclusion, the Office of Employment Discrimination Complaint Adjudication, and the Alternative Dispute Resolution function within the Office of Human Resources and Administration for all services provided at rates which will recover actual costs but not to exceed $78,417,225 for the Office of Resolution Management, Diversity and Inclusion, $6,609,000 for the Office of Employment Discrimination Complaint Adjudication, and $3,822,000 for the Alternative Dispute Resolution function within the Office of Human Resources and Administration: Provided, That payments may be made in advance for services to be furnished based on estimated costs: Provided further, That amounts received shall be credited to the "General Administration" and "Information Technology Systems" accounts for use by the office that provided the service. SEC. 211. No funds of the Department of Veterans Affairs shall be available for hospital care, nursing home care, or medical services provided to any person under chapter 17 of title 38, United States Code, for a non-service-connected disability described in section 1729(a)(2) of such title, unless that person has disclosed to the Secretary of Veterans Affairs, in such form as the Secretary may require, current, accurate third-party reimbursement information for purposes of section 1729 of such title: Provided, That the Secretary may recover, in the same manner as any other debt due the United States, the reasonable charges for such care or services from any person who does not make such disclosure as required: Provided further, That any amounts so recovered for care or services provided in a prior fiscal year may be obligated by the Secretary during the fiscal year in which amounts are received. '

(INCLUDING TRANSFER OF FUNDS)

SEC. 212. Notwithstanding any other provision of law, proceeds or revenues derived from enhanced-use leasing activities (including disposal) may be deposited into the "Construction, Major Projects" and "Construction, Minor Projects" accounts and be used for construction (including site acquisition and disposition), alterations, and improvements of any medical facility under the jurisdiction or for the use of the Department of Veterans Affairs. Such sums as realized are in addition to the amount provided for in "Construction, Major Projects" and "Construction, Minor Projects".SEC. 213. Amounts made available under "Medical Services" are available—

(1) for furnishing recreational facilities, supplies, and equipment; and

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

'

(INCLUDING TRANSFER OF FUNDS)

SEC. 214. Such sums as may be deposited in the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code, may be transferred to the "Medical Services" and "Medical Community Care" accounts to remain available until expended for the purposes of these accounts. SEC. 215. The Secretary of Veterans Affairs may enter into agreements with Federally Qualified Health Centers in the State of Alaska and Indian tribes and tribal organizations which are party to the Alaska Native Health Compact with the Indian Health Service, to provide healthcare, including behavioral health and dental care, to veterans in rural Alaska. The Secretary shall require participating veterans and facilities to comply with all appropriate rules and regulations, as established by the Secretary. The term "rural Alaska" shall mean those lands which are not within the boundaries of the municipality of Anchorage or the Fairbanks North Star Borough. '

(INCLUDING TRANSFER OF FUNDS)

SEC. 216. Such sums as may be deposited to the Department of Veterans Affairs Capital Asset Fund pursuant to section 8118 of title 38, United States Code, may be transferred to the "Construction, Major Projects" and "Construction, Minor Projects" accounts, to remain available until expended for the purposes of these accounts.SEC. 217. Not later than 30 days after the end of each fiscal quarter, the Secretary of Veterans Affairs shall submit to the Committees on Appropriations of both Houses of Congress a report on the financial status of the Department of Veterans Affairs for the preceding quarter: Provided, That, at a minimum, the report shall include the direction contained in the paragraph entitled "Quarterly reporting", under the heading "General Administration" in the joint explanatory statement accompanying Public Law 114–223. '

(INCLUDING TRANSFER OF FUNDS)

SEC. 218. Amounts made available under the "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical Facilities", "General Operating Expenses, Veterans Benefits Administration", "Board of Veterans Appeals", "General Administration", and "National Cemetery Administration" accounts for fiscal year 2022 may be transferred to or from the "Information Technology Systems" account: Provided, That such transfers may not result in a more than 10 percent aggregate increase in the total amount made available by this Act for the "Information Technology Systems" account: Provided further, That, before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on Appropriations of both Houses of Congress . '

(INCLUDING TRANSFER OF FUNDS)

SEC. 219. Of the amounts appropriated to the Department of Veterans Affairs for fiscal year 2022 for "Medical Services", "Medical Community Care", "Medical Support and Compliance", "Medical Facilities", "Construction, Minor Projects", and "Information Technology Systems", up to $379,009,000, plus reimbursements, may be transferred to the Joint Department of Defense—Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense—Department of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to the Committees on Appropriations of both Houses of Congress: Provided further, That section 220 of title II of division J of Public Law 116–260 is repealed. '

(INCLUDING TRANSFER OF FUNDS)

SEC. 220. Of the amounts appropriated to the Department of Veterans Affairs which become available on October 1, 2022, for "Medical Services", "Medical Community Care", "Medical Support and Compliance", and "Medical Facilities", up to $323,242,000, plus reimbursements, may be transferred to the Joint Department of Defense—Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 3571) and may be used for operation of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500): Provided, That additional funds may be transferred from accounts designated in this section to the Joint Department of Defense—Department of Veterans Affairs Medical Facility Demonstration Fund upon written notification by the Secretary of Veterans Affairs to the Committees on Appropriations of both Houses of Congress. '

(INCLUDING TRANSFER OF FUNDS)

SEC. 221. Such sums as may be deposited to the Medical Care Collections Fund pursuant to section 1729A of title 38, United States Code, for healthcare provided at facilities designated as combined Federal medical facilities as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500) shall also be available: (1) for transfer to the Joint Department of Defense—Department of Veterans Affairs Medical Facility Demonstration Fund, established by section 1704 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 3571); and (2) for operations of the facilities designated as combined Federal medical facilities as described by section 706 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (Public Law 110–417; 122 Stat. 4500): Provided, That, notwithstanding section 1704(b)(3) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 2573), amounts transferred to the Joint Department of Defense—Department of Veterans Affairs Medical Facility Demonstration Fund shall remain available until expended. '

(INCLUDING TRANSFER OF FUNDS)

SEC. 222. Of the amounts available in this title for "Medical Services", "Medical Community Care", "Medical Support and Compliance", and "Medical Facilities", a minimum of $15,000,000 shall be transferred to the DOD-VA Health Care Sharing Incentive Fund, as authorized by section 8111(d) of title 38, United States Code, to remain available until expended, for any purpose authorized by section 8111 of title 38, United States Code. '

(INCLUDING TRANSFER OF FUNDS)

SEC. 223. The Secretary of Veterans Affairs, upon determination that such action is necessary to address needs of the Veterans Health Administration, may transfer to the "Medical Services" account any discretionary appropriations made available for fiscal year 2022 in this title (except appropriations made to the "General Operating Expenses, Veterans Benefits Administration" account) or any discretionary unobligated balances within the Department of Veterans Affairs, including those appropriated for fiscal year 2022, that were provided in advance by appropriations Acts: Provided, That transfers shall be made only with the approval of the Office of Management and Budget: Provided further, That the transfer authority provided in this section is in addition to any other transfer authority provided by law: Provided further, That no amounts may be transferred from amounts that were designated by Congress as an emergency requirement pursuant to a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further, That such authority to transfer may not be used unless for higher priority items, based on emergent healthcare requirements, than those for which originally appropriated and in no case where the item for which funds are requested has been denied by Congress: Provided further, That, upon determination that all or part of the funds transferred from an appropriation are not necessary, such amounts may be transferred back to that appropriation and shall be available for the same purposes as originally appropriated: Provided further, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on Appropriations of both Houses of Congress . '

(INCLUDING TRANSFER OF FUNDS)

SEC. 224. Amounts made available for the Department of Veterans Affairs for fiscal year 2022, under the "Board of Veterans Appeals" and the "General Operating Expenses, Veterans Benefits Administration" accounts may be transferred between such accounts: Provided, That before a transfer may take place, the Secretary of Veterans Affairs shall submit notice thereof to the Committees on Appropriations of both Houses of Congress .SEC. 225. The Secretary of Veterans Affairs may not reprogram funds among major construction projects or programs if such instance of reprogramming will exceed $7,000,000, unless the Secretary of Veterans Affairs submits notice thereof to the Committees on Appropriations of both Houses of Congress. SEC. 226.

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

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

(2) adoption reimbursement to a covered veteran.

(b) In this section:

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

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

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

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

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

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

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

SEC. 227. None of the funds appropriated or otherwise made available by this Act or any other Act for the Department of Veterans Affairs may be used in a manner that is inconsistent with: (1) section 842 of the Transportation, Treasury, Housing and Urban Development, the Judiciary, the District of Columbia, and Independent Agencies Appropriations Act, 2006 (Public Law 109–115; 119 Stat. 2506); or (2) section 8110(a)(5) of title 38, United States Code. SEC. 228. Section 842 of Public Law 109–115 shall not apply to conversion of an activity or function of the Veterans Health Administration, Veterans Benefits Administration, or National Cemetery Administration to contractor performance by a business concern that is at least 51 percent owned by one or more Indian tribes as defined in section 5304(e) of title 25, United States Code, or one or more Native Hawaiian Organizations as defined in section 637(a)(15) of title 15, United States Code. SEC. 229.

(a) Except as provided in subsection (b), the Secretary of Veterans Affairs, in consultation with the Secretary of Defense and the Secretary of Labor, shall discontinue using Social Security account numbers to identify individuals in all information systems of the Department of Veterans Affairs as follows:

(1) For all veterans submitting to the Secretary of Veterans Affairs new claims for benefits under laws administered by the Secretary, not later than March 23, 2023.

(2) For all individuals not described in paragraph (1), not later than March 23, 2026.

(b) The Secretary of Veterans Affairs may use a Social Security account number to identify an individual in an information system of the Department of Veterans Affairs if and only if the use of such number is required to obtain information the Secretary requires from an information system that is not under the jurisdiction of the Secretary.

(c) The matter in subsections (a) and (b) shall supersede section 238 of Public Law 116–94.

SEC. 230. Of the funds provided to the Department of Veterans Affairs for each of fiscal year 2022 and fiscal year 2023 for "Medical Services", funds may be used in each year to carry out and expand the child care program authorized by section 205 of Public Law 111–163, notwithstanding subsection (e) of such section. SEC. 231.

(a) No funds provided in this Act shall be used to deny an Inspector General funded under this Act timely access to any records, documents, or other materials available to the department or agency over which that Inspector General has responsibilities under the Inspector General Act of 1978 , or to prevent or impede that Inspector General's access to such records, documents, or other materials, under any provision of law, except a provision of law that expressly refers to the Inspector General and expressly limits the Inspector General's right of access .

(b) A department or agency covered by this section shall provide its Inspector General access to all records, documents, and other materials in a timely manner.

(c) Each Inspector General shall ensure compliance with statutory limitations on disclosure relevant to the information provided by the establishment over which that Inspector General has responsibilities under the Inspector General Act of 1978 .

(d) Each Inspector General covered by this section shall report to the Committee on Appropriations of the Senate and the Committee on Appropriations of the House of Representatives within 5 calendar days of any failure by any department or agency covered by this section to comply with this requirement.

SEC. 232. For funds provided to the Department of Veterans Affairs for each of fiscal year 2022 and 2023, section 248 of division A of Public Law 114–223 shall apply. SEC. 233.

(a) None of the funds appropriated or otherwise made available by this Act may be used to conduct research commencing on or after October 1, 2019, that uses any canine, feline, or non-human primate unless the Secretary of Veterans Affairs approves such research specifically and in writing pursuant to subsection (b).

(b)

(1) The Secretary of Veterans Affairs may approve the conduct of research commencing on or after October 1, 2019, using canines, felines, or non-human primates if the Secretary determines that—

(A) the scientific objectives of the research can only be met by using such canines, felines, or non-human primates;

(B) such scientific objectives are directly related to an illness or injury that is combat-related; and

(C) the research is consistent with the revised Department of Veterans Affairs canine research policy document dated December 15, 2017, including any subsequent revisions to such document.

(2) The Secretary may not delegate the authority under this subsection.

(c) If the Secretary approves any new research pursuant to subsection (b), not later than 30 days before the commencement of such research, the Secretary shall submit to the Committees on Appropriations of the Senate and House of Representatives a report describing—

(1) the nature of the research to be conducted using canines, felines, or non-human primates;

(2) the date on which the Secretary approved the research;

(3) the justification for the determination of the Secretary that the scientific objectives of such research could only be met using canines, felines, or non-human primates;

(4) the frequency and duration of such research; and

(5) the protocols in place to ensure the necessity, safety, and efficacy of the research; and

(d) Not later than 180 days after the date of the enactment of this Act, and biannually thereafter, the Secretary shall submit to such Committees a report describing—

(1) any research being conducted by the Department of Veterans Affairs using canines, felines, or non-human primates as of the date of the submittal of the report;

(2) the circumstances under which such research was conducted using canines, felines, or non-human primates;

(3) the justification for using canines, felines, or non-human primates to conduct such research; and

(4) the protocols in place to ensure the necessity, safety, and efficacy of such research.

(e) Not later than December 31, 2021, the Secretary shall submit to such Committees an updated plan under which the Secretary will eliminate or reduce the research conducted using canines, felines, or non-human primates by not later than 5 years after the date of enactment of Public Law 116–94.

SEC. 234. Amounts made available for the "Veterans Health Administration, Medical Community Care" account in this or any other Act for fiscal years 2022 and 2023 may be used for expenses that would otherwise be payable from the Veterans Choice Fund established by section 802 of the Veterans Access, Choice, and Accountability Act, as amended (38 U.S.C. 1701 note).SEC. 235. Obligations and expenditures applicable to the "Medical Services" account in fiscal years 2017 through 2019 for aid to state homes (as authorized by section 1741 of title 38, United States Code) shall remain in the "Medical Community Care" account for such fiscal years.SEC. 236. Section 7364(b)(1) of title 38, United States Code, is amended by striking the last sentence and inserting the following: "Any amounts so transferred after September 30, 2016, and before October 1, 2021, shall be available without regard to fiscal year limitations, notwithstanding section 1535(d) of title 31. Any amounts so transferred after September 30, 2021, shall be deemed to be obligations for purposes of the second sentence of section 1535(d) of title 31.".

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)

General and Administrative Provisions

GENERAL FUND RECEIPT ACCOUNTS

(in millions of dollars)


2020 actual 2021 est. 2022 est.

Offsetting receipts from the public:
036–143500 General Fund Proprietary Interest Receipts, not Otherwise Classified 3 5 6
036–247300 Contributions from Military Personnel, Veteran's Educational Assistance Act of 1984 131 140 128
036–273330 Housing Downward Reestimates 2,567 2,022
036–275110 Native American Veteran Housing Loans, Negative Subsidies 2 2
036–275130 Native American Direct Loans, Downward Reestimate of Subsidies 1 1
036–275510 Housing Negative Subsidies 1,090 1,972 246
036–322000 All Other General Fund Proprietary Receipts Including Budget Clearing Accounts –29 52 53
General Fund Offsetting receipts from the public 3,763 4,194 435

Intragovernmental payments:
036–388500 Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts –13 6 7



General Fund Intragovernmental payments –13 6 7

GENERAL PROVISIONS

SEC. 501. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein. SEC. 502. None of the funds made available in this Act may be used for any program, project, or activity, when it is made known to the Federal entity or official to which the funds are made available that the program, project, or activity is not in compliance with any Federal law relating to risk assessment, the protection of private property rights, or unfunded mandates.SEC. 503. Unless stated otherwise, all reports and notifications required by this Act shall be submitted to the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the House of Representatives and the Subcommittee on Military Construction and Veterans Affairs, and Related Agencies of the Committee on Appropriations of the Senate.SEC. 504. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United States Government except pursuant to a transfer made by, or transfer authority provided in, this or any other appropriations Act.SEC. 505. None of the funds made available in this Act may be used for a project or program named for an individual serving as a Member, Delegate, or Resident Commissioner of the United States House of Representatives.SEC. 506.

(a) None of the funds made available in this Act may be used to maintain or establish a computer network unless such network blocks the viewing, downloading, and exchanging of pornography.

(b) Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement agency or any other entity carrying out criminal investigations, prosecution, or adjudication activities.

SEC. 507. None of the funds made available in this Act may be used by an agency of the executive branch to pay for first-class travel by an employee of the agency in contravention of sections 301–10.122 through 301–10.124 of title 41, Code of Federal Regulations.SEC. 508. None of the funds made available in this Act may be used to execute a contract for goods or services, including construction services, where the contractor has not complied with Executive Order No. 12989.

(Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021.)