The following table shows the approximate cost (obligations) of achieving the Department’s five strategic goals, by program. Because we do not yet have sophisticated financial tools, we cannot precisely state the cost of each goal. As each of our administrations develops activity based costing tools, we will be able to provide better information to key executives and stakeholders so they can use the information as part of the decision-making process. The table is included in the FY 2001 Performance Plan to show the potential for capturing and presenting this information.

We use obligations as our budget measure to get a better picture of all the budgetary resources required by law and provided to veterans including funds from other than VA sources. Funds from other than VA sources include reimbursements from federal grants and other federal agencies, offsetting collections, and investments in U.S. Treasury securities. These funds are not captured using budget authority or outlays as a budget measure.