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Office of Budget

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

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10. Liabilities Not Covered By Budgetary Resources

The total amount of VA liabilities not covered by budgetary resources was $1,127.5 billion and $929.5 billion as of September 30, 2005 and 2004, respectively, as shown in the following table.

Components of Unfunded Liabilities as of September 30,
2005 2004
* The actuarial estimate for workers' compensation provided by DOL was computed using interest rates of 4.53 percent for FY 2005 and 4.88 percent for FY 2004.
Workers' Compensation* $ 2,133 $ 2,112
Annual Leave 1,216 1,173
Judgment Fund 522 501
Environmental and Disposal 376 339
Accounts Payable - Canceled Appropriations 6 6
Veterans Compensation and Burial 1,122,600 924,800
Insurance 666 568
Total $1,127,519 $ 929,499