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Office of Budget

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

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Required Supplementary Information (Unaudited)

1. Deferred Maintenance

Deferred maintenance is classified as not performed when it should have been or as scheduled but delayed to a future period. It is VA policy to ensure that medical equipment and critical facility equipment systems are maintained and managed in a safe and effective manner; therefore, deferred maintenance is not applicable to them.

VA facilities reported their cost estimates for deferred maintenance by utilizing either the Condition Assessment Survey or the Total Life-Cycle Cost Method.

Deferred Maintenance as of September 30,
2005 2004
General PP&E $ 1,976 $ 1,649
Heritage Assets 42 34
Total Deferred Maintenance $ 2,018 $ 1,683

2. Balances with Other Federal Entities

Intragovernmental Assets as of September 30, 2005
Trading Partners Fund Balance with Treasury Investments Accounts Receivable Other Assets
Treasury $ 17,087 $ 13,286 $ - $ 4
DoD - Defense Agencies 49
All Other 23 136
Total Intragovernmental Assets $ 17,087 $ 13,286 $ 72 $ 40
Intragovernmental Liabilities as of September 30, 2005
Trading Partners Accounts Payable Debt Other
Treasury $ 19 $ 2,193 $ 1,942
Other 47 - 677
Total Intragovernmental Liabilities $ 66 $ 2,193 $ 2,619
Intragovernmental Earned Revenue and Related Cost (trade activity) Year Ended September 30, 2005
Trading Partner Earned Revenue
DoD - Defense Agencies $ 1,064
Health & Human Services 510
Justice 46
All Other 89
Total Earned Revenue $ 1,709
Related Cost $ 1,658
Intragovernmental Non-Exchange Revenue Year Ended September 30, 2005
Trading Partner Transfers-Out
Treasury $ 1,507

3. Schedule of Budgetary Activity

Schedule of Budgetary Activity Year Ended September 30, 2005
Total Budgetary Resources Obligations Incurred Spending Authority from Offsetting Collections and Adjustments Obligated Balance net, Oct 1 Obligated Balance net, Sept. 30 Total Outlays
VHA
0152 Medical Admin 4,518 4,400 45 656 840 4,171
0160 Medical Care 24,111 23,081 168 2,401 2,711 22,603
0161 Medical & Prosthetic Research 525 467 60 123 140 390
0162 Medical Facilities 3,414 3,303 25 658 921 3,015
All Other 2,568 1,142 248 737 1,133 498
Total 35,136 32,393 546 4,575 5,745 30,677
VBA
0102 Compensation, Pension, & Burial Benefits 33,422 32,340 - 2,411 87 34,694
0137 Readjustment Benefits 3,334 3,176 285 82 37 2,936
4025 Housing Credit Liquidating 57 25 102 2 2 (77)
4127 Direct Loan Financing 1,923 649 2,147 71 69 (1,496)
4129 Guaranteed Loan Financing 6,228 2,059 2,034 22 12 35
8132 National Service Life Insurance Fund 10,651 1,518 307 1,467 1,472 1,206
All Other 5,511 3,138 1,226 419 433 1,898
Total 61,126 42,905 6,101 4,504 2,112 39,196
NCA
0129 National Cemetery Adm. 152 145 - 33 29 149
All Other 36 36 - 31 46 21
Total 188 181 - 64 75 170
ADM
0151 General Operating Expenses 2,068 1,951 542 308 432 1,285
All Other 2,922 2,168 2,495 676 (57) 406
Total 4,990 4,119 3,037 984 375 1,691
Total of all Business Lines 101,440 79,598 9,684 10,127 8,307 71,734

4. Segment Information

Condensed Balance Sheet as of September 30
Supply Fund Enterprise Fund
2005 2004 2005 2004
Assets
Fund Balance with Treasury $ 564 $ 921 $ 111 $ 96
Accounts Receivable, Net 93 133 55 28
General Property, Plant and Equipment 7 4 21 22
Other Assets Including Inventory 28 27 7 6
Total Assets $ 692 $ 1,085 $ 194 $ 152
Liabilities and Net Position
Accounts Payable $ 55 $ 67 $ 3 $ 4
Deferred Revenues 146 338 - -
Other Liabilities 337 524 92 57
Total Liabilities 538 929 95 61
Cumulative Results of Operations 154 156 99 91
Total Liabilities and Net Position $ 692 $ 1,085 $ 194 $ 152
Condensed Net Cost Information
Total Program Costs $ 1,898 $ 1,829 $ 247 $ 230
Earned Revenues
Intra-Departmental (610) (573) (157) (143)
Other Federal Entities (1,249) (1,225) (94) (66)
Non-Federal (34) (27) - -
Total Earned Revenues $ (1,893) $ (1,825) $ (251) $ (209)
Net Program Costs (Revenue) $ 5 $ 4 $ (4) $ 21

5. Franchise Fund Services

Created by Congress in 1996, as one of six Franchise Fund pilots operating within the Executive Branch of Government, the Department of Veterans Affairs' (VA) Franchise Fund supports VA's mission by supplying common administrative services at competitive prices. By law, the business lines within the Fund can only sell to federal entities. This organization accounted for its funds in six activity centers (VA Enterprise Centers) and in one administrative organization: Austin Automation Center, Debt Management Center, Financial Services Center, Law Enforcement Training Center, Security and Investigations Center, VA Records Center and Vault, and the Enterprise Fund Office.

For more information, visit http://www.va.gov/fund/.

6. Supply Fund Services

Supply Fund functions include contracting for medical supplies, equipment, and services; stocking, repairing, and distributing supplies, medical equipment, and devices; providing forms, publications, and a full range of printing and reproduction services; training VA medical acquisition, supply, processing, and distribution personnel; and increasing small and disadvantaged business participation in VA contracts. The two largest customers for the Supply Fund are VA and DoD, but the Fund also has significant sales to other federal agencies including the Department of Health and Human Services.