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Office of Budget

Fiscal Year 2004 Performance and Accountability Report
Published November 15, 2004

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18. Net Cost of Veterans Affairs Programs

All of VA's net program costs are part of the 700 budget functional classification (Veterans Benefits and Services).

Schedule of Net Program Cost For the Year Ended September 30, 2004 (Dollars in Millions)
Medical Care Medical Education Medical Research Compensation Pension Education Vocational Rehab Loan Guaranty Insurance Burial Non-Program Total
Production Costs
Intragovernmental Costs $ 1,310 $ 6 $ 22 $ 54 $ 5 $ 3 $ 3 $ 4 $ 31 $ 16 $ 97 $ 1,551
Less Earned Revenues (73) - (25) - (7) (272) - (1,047) (893) - (1,363) (3,680)
Net Intragovernmental Production Costs 1,237 6 (3) 54 (2) (269) 3 (1,043) (862) 16 (1,266) (2,129)
Public Costs 26,460 1,105 912 (2,848) 3,528 2,518 673 2,263 1,529 416 2,086 38,642
Less Earned Revenues (2,301) - (11) - - (212) - (79) (604) - (39) (3,246)
Net Public Production Costs 24,159 1,105 901 (2,848) 3,528 2,306 673 2,184 925 416 2,047 35,396
Non-Production Costs - - - - - - - - - - - -
Hazardous Waste Clean-up - - - - - - - - - - - -
Total Net Cost of Operations $ 25,396 $ 1,111 $ 898 $ (2,794) $3,526 $2,037 $676 $1,141 $63 $432 $781 $33,267
Schedule of Net Program Cost For the Year Ended September 30, 2003 (Dollars in Millions)
Medical Care Medical Education Medical Research Compensation Pension Education Vocational Rehab Loan Guaranty Insurance Burial Non-Program Total
Production Costs
Intragovernmental Costs $ 3,542 $ 30 $ 76 $ 139 $ 9 $ 8 $ 6 $ 816 $ 43 $ 56 $ 170 $ 4,895
Less Earned Revenues (61) (35) (7) (256) (706) (949) (1,029) (3,043)
Net Intragovernmental Production Costs 3,481 30 41 139 2 (248) 6 110 (906) 56 (859) 1,852
Public Costs 21,583 1,006 795 131,207 3,489 2,209 643 (991) 1,642 69 1,488 163,140
Less Earned Revenues (1,592) (10) (221) (107) (645) (47) (2,622)
Net Public Production Costs 19,991 1,006 785 131,207 3,489 1,988 643 (1,098) 997 69 1,441 160,518
Non-Production Costs
Hazardous Waste Clean-up 104 104
Total Net Cost of Operations $ 23,576 $ 1,036 $ 826 $ 131,346 $3,491 $1,740 $649 $ (988) $ 91 $ 125 $582 $ 162,474