During our ongoing national audit of the Veterans Retraining Assistance Program (VRAP), we determined VBA’s continued current method of counting authorized participants, veterans’ use of VRAP would not achieve the levels authorized by Congress. The Veterans Opportunity to Work (VOW) to Hire Heroes Act authorized benefits for 99,000 participants October 1, 2011 through March 31, 2014. To not exceed the authorized limit of participants officials counted approved applicants as participants. However, not all approved applicants were actually participating in the program. As of February 2013, about 33 percent of the authorized participants were enrolled and receiving program benefits. We recommended VBA continue to accept applications until they have 99,000 veterans enrolled in an approved training program or until October 1, 2013, the last date a veteran may apply for program benefits. The Under Secretary for Benefits concurred with our recommendations.