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Office of Budget

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

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Consolidated Statements of Changes in Net Position

DEPARTMENT OF VETERANS AFFAIRS CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION FOR THE YEAR ENDED SEPTEMBER 30, 2005 (DOLLARS IN MILLIONS)
Cumulative Results of Operations Unexpended Appropriations
Beginning Balances $ (915,368) $ 2,642
Budgetary Financing Sources
Appropriations Received - 69,589
Other Adjustments - (282)
Appropriations Used 69,659 (69,659)
Transfers-in - 16
Nonexchange Revenue 7 -
Donations 27 -
Other Financing Sources
Donations of Property 15 -
Transfers-out (1,371) -
Imputed Financing 1,323 -
Other (578) -
Total Financing Sources 69,082 (336)
Net Cost of Operations (263,432) -
Ending Balances $ (1,109,718) $ 2,306
DEPARTMENT OF VETERANS AFFAIRS CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION FOR THE YEAR ENDED SEPTEMBER 30, 2004 (DOLLARS IN MILLIONS)
Cumulative Results of Operations Unexpended Appropriations
The accompanying Notes are an integral part of these financial statements.
Beginning Balances $ (945,494) $ 4,233
Budgetary Financing Sources
Appropriations Received - 62,179
Other Adjustments - (460)
Appropriations Used 63,325 (63,325)
Nonexchange Revenue 5 -
Donations 28 -
Other Financing Sources
Donations of Property 14 -
Transfers-out (880) -
Imputed Financing 1,252 -
Other (351) -
Total Financing Sources 63,393 (1,591)
Net Cost of Operations (33,267) -
Ending Balances $ (915,368) $ 2,642