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Office of Budget

Fiscal Year 2005 Performance and Accountability Report
Published November 15, 2005

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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, 2005 (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 $ 1,241 $ 2 $ 17 $ 60 $ 5 $ 3 $ 2 $ 235 $ 2 $ 12 $ 67 $ 1,646
Less Earned Revenues (95) - (31) - (8) (286) - (664) (840) - (1,280) (3,204)
Net Intragovernmental Production Costs 1,146 2 (14) 60 (3) (283) 2 (429) (838) 12 (1,213) (1,558)
Public Costs 29,804 540 688 226,836 3,630 2,683 698 (947) 1,540 820 2,121 268,413
Less Earned Revenues (2,551) - (15) - - (198) - (56) (544) - (49) (3,423)
Net Public Production Costs 27,253 540 673 226,836 3,630 2,485 698 (1,003) 986 820 2,072 264,990
Total Net Cost of Operations $28,399 $ 542 $ 659 $226,896 $3,627 $2,202 $ 700 $ (1,432) $148 $832 $859 $263,432
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
Total Net Cost of Operations $25,396 $ 1,111 $ 898 $ (2,794) $3,526 $2,037 $676 $1,141 $63 $432 $781 $33,267