Part III. Financial Section

Consolidated Balance Sheets
Consolidated Statements of Net Cost
Consolidated Statements of Changes in Net Position
Combined Statements of Budgetary Resources
Consolidated Statements of Financing
Notes to Consolidated Financial Statements

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Reviewed/Updated: November 22, 2004

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FY 2004 PAR Home
Financial Section
Letter from the Chief Financial Officer
Consolidated Financial Statements
Independent Auditor's Report
Required Supplementary Stewardship Information (Unaudited)
Required Supplementary Information (Unaudited)
Major Management Challenges

Department of Veterans Affairs, United States of America