This is the accessible text file for GAO report number GAO-11-877T 
entitled 'Department of Veterans Affairs: Issues Related to Real 
Property Realignment and Future Health Care Costs' which was released 
on July 27, 2011. 

This text file was formatted by the U.S. Government Accountability 
Office (GAO) to be accessible to users with visual impairments, as 
part of a longer term project to improve GAO products' accessibility. 
Every attempt has been made to maintain the structural and data 
integrity of the original printed product. Accessibility features, 
such as text descriptions of tables, consecutively numbered footnotes 
placed at the end of the file, and the text of agency comment letters, 
are provided but may not exactly duplicate the presentation or format 
of the printed version. The portable document format (PDF) file is an 
exact electronic replica of the printed version. We welcome your 
feedback. Please E-mail your comments regarding the contents or 
accessibility features of this document to Webmaster@gao.gov. 

This is a work of the U.S. government and is not subject to copyright 
protection in the United States. It may be reproduced and distributed 
in its entirety without further permission from GAO. Because this work 
may contain copyrighted images or other material, permission from the 
copyright holder may be necessary if you wish to reproduce this 
material separately. 

United States Government Accountability Office:
GAO: 

Testimony: 

Before the Committee on Veterans' Affairs, United States Senate: 

For Release on Delivery: 
Expected at 10:00 a.m. EDT:
Wednesday, July 27, 2011: 

Department of Veterans Affairs: 

Issues Related to Real Property Realignment and Future Health Care 
Costs: 

Statement of Lorelei St. James, Director:
Physical Infrastructure Issues: 

GAO-11-877T: 

Madam Chairman Murray, Ranking Member Burr, and Members of the 
Committee: 

I am pleased to be here today as you examine the lifetime costs of 
supporting the newest generation of veterans. The Department of 
Veterans Affairs (VA) operates one of the largest health care delivery 
systems in the nation, providing care to a diverse population of 
veterans. VA operates about 150 hospitals, 130 nursing homes, and 820 
outpatient clinics through 21 regional health care networks called 
Veterans Integrated Service Networks. VA is responsible for providing 
health care services to various populations--including an aging 
veteran population and a growing number of younger veterans returning 
from the military operations in Afghanistan and Iraq. Budgeting for 
this vital health care mission is inherently complex. It is based on 
current assumptions and imperfect information, not only about program 
needs, but also on future economic and policy actions that may affect 
demand and the cost of providing these services. Adding to this 
complexity, VA has recognized over the years the need to plan and 
budget for facility modernization, and realign its real property 
portfolio to provide accessible, high-quality, and cost-effective 
access to its services. 

My statement today addresses VA's real property realignment efforts 
and VA's approach to developing budget estimates for health care. It 
is based on our prior real property realignment work, where we 
examined the extent to which VA's capital planning efforts resulted in 
changes to its real property portfolio, helped VA identify facility 
planning priorities, and reflected leading federal practices for real 
property management.[Footnote 1] It is also based on our prior budget 
estimate work, where we examined how VA develops its health care 
budget estimate, addressed what VA identified as the key changes that 
were made to its budget estimate to develop the President's budget 
request for fiscal years 2012 and 2013, and explained how various 
sources of funding for VA health care and other factors informed the 
President's budget requests.[Footnote 2] To perform the work related 
to real property realignment efforts, we reviewed leading capital 
planning practices and data on VA's real property portfolio and future 
priorities. We also interviewed VA officials and veterans service 
organizations, and visited sites in 5 of VA's 21 Veterans Integrated 
Service Networks. To perform the work related to budget estimates for 
health care, we reviewed VA documents on the methods, data, and 
assumptions used to develop VA's health care budget estimate that 
informed the President's two most recent budget requests for fiscal 
year 2011, 2012 and 2013.[Footnote 3] Our review of those most recent 
budget requests focused on the three appropriations accounts for VA 
health care services: Medical Services, Medical Support and 
Compliance, and Medical Facilities.[Footnote 4] We also interviewed VA 
officials responsible for developing this estimate and staff from the 
Office of Management and Budget (OMB). Our work was performed in 
accordance with generally accepted government auditing standards. More 
detailed information on our objectives, scope and methodology for this 
work can be found in the issued reports. 

Summary: 

Through its capital planning efforts, VA has taken steps to realign 
its real property portfolio from hospital based, inpatient care to 
outpatient care, but a substantial number of costly projects and other 
long-standing challenges remain. For example, VA reported in its 5-
year capital plan for fiscal years 2010-2015 that it had a backlog of 
$9.4 billion of facility repairs. The 5-year plan further identified 
an additional $4.4 billion in funding to complete 24 of the 69 ongoing 
major construction projects. We also found that VA, like other 
agencies, has faced underlying obstacles that have exacerbated its 
real property management challenges and can also impact its ability to 
fully realign its real property portfolio. We have previously reported 
that such challenges include competing stakeholder interests, legal 
and budgetary limitations, and capital planning processes that did not 
always adequately address such issues as excess and underutilized 
property. Furthermore, we found that VA's capital planning efforts 
generally reflected leading practices, but lacked transparency about 
the cost of future priorities that could better inform decision 
making. VA concurred with our recommendation to improve the 
transparency of its budget submissions. We have not yet assessed the 
extent to which VA has implemented our recommendation in relation to 
the President's 2012 budget.[Footnote 5] 

VA uses what is known as the Enrollee Health Care Projection Model 
(EHCPM) to develop most of its health care budget estimate and uses 
other methods for the remainder. The EHCPM's estimates for these 
services are based on three basic components: projected enrollment in 
VA health care, projected use of VA's health care services, and 
projected costs of providing these services. The EHCPM makes a number 
of complex adjustments to the data to account for characteristics of 
VA health care and the veterans who access VA's health care services. 
For example, these adjustments take into account veterans' age, 
gender, geographic location, and reliance on VA health care services 
compared with other sources, such as health care services paid for by 
Medicare or private health insurers. VA officials identified changes 
made to its estimate of the resources needed to provide health care 
services to reflect policy decisions, savings from operational 
improvements, resource needs for initiatives, and other items. The 
President's request for appropriations for VA health care for fiscal 
years 2012 and 2013 relied on anticipated funding from various 
sources, including new appropriations, collections, unobligated 
balances of multiyear appropriations, and reimbursements VA receives 
for services provided to other government entities. 

Real Property Realignment Efforts Progressing, but Greater 
Transparency Needed About Future Priorities: 

In January 2011, we reported that through its capital planning 
efforts, VA had taken steps to realign its real property portfolio 
from hospital based, inpatient care to outpatient care, but a 
substantial number of costly projects and other long-standing 
challenges also remain. Several of VA's most recent capital projects--
such as community based outpatient clinics, rehabilitation centers for 
blind veterans, and a spinal cord injury center--were based on its 
Capital Asset Realignment for Enhanced Services (CARES) efforts and 
subsequent capital planning. VA officials and veterans service 
organizations we contacted agreed that these facilities have had a 
positive effect on veterans' access to services. However, VA had 
identified several high-cost priorities such as facility repairs and 
projects that have not yet been funded. For example, VA reported in 
its 5-year capital plan for fiscal years 2010-2015 that it had a 
backlog of $9.4 billion of facility repairs. The 5-year plan further 
identified an additional $4.4 billion in funding to complete 24 of the 
69 ongoing major construction projects. Besides substantial funding 
priorities, we also found that VA, like other agencies, has faced 
underlying obstacles that have exacerbated its real property 
management challenges and can also impact its ability to fully realign 
its real property portfolio. We have previously reported that such 
challenges include competing stakeholder interests, legal and 
budgetary limitations, and capital planning processes that did not 
always adequately address such issues as excess and underutilized 
property. 

Furthermore, we found that VA's capital planning efforts generally 
reflected leading practices, but lacked transparency about the cost of 
future priorities that could better inform decision making. For 
example, VA's 2010-2015 capital plan linked its investments with its 
strategic goals, assessed the agency's capital priorities, and 
evaluated various alternatives. Also, VA's new Strategic Capital 
Investment Planning (SCIP) process strengthened VA's capital planning 
efforts by extending the horizon of its 5-year plan to 10 years, and 
providing VA with a longer range picture of the agency's future real 
property priorities. VA officials told us that the SCIP process builds 
on its existing capital planning processes, addresses leading 
practices, and further strengthens VA's efforts in some areas. We have 
not fully assessed SCIP and it remains to be seen what impact SCIP 
will have on the results of VA's capital planning efforts. While these 
changes were positive steps, we found that VA's planning efforts 
lacked transparency regarding the magnitude of costs of the agency's 
future real property priorities, which may limit the ability of VA and 
Congress to make informed funding decisions among competing 
priorities. For instance, for potential future projects, VA's 2010-
2015 capital plan only listed project name and contained no 
information on what these projects were estimated to cost or the 
priority VA had assigned to them beyond what was then the current 
budget year. Transparency about future requirements would benefit 
congressional decision makers by putting individual project decisions 
in a long-term, strategic context, and placing VA's fiscal situation 
within the context of the overall fiscal condition of the U.S. 
government. It is important to note that providing future cost 
estimates to Congress for urgent, major capital programs is not 
without precedent in the federal government. Other federal agencies, 
such as the Department of Defense, have provided more transparent 
estimates to Congress regarding the magnitude of its future capital 
priorities beyond immediate budget priorities. 

We concluded in our report that billions of dollars have already been 
appropriated to VA to realign and modernize its portfolio. 
Furthermore, VA had identified ongoing and future projects that could 
potentially require several additional billion dollars over the next 
few years to complete. Given the fiscal environment, VA and Congress 
would benefit from a more transparent view of potential projects and 
their estimated costs. Such a view would enable VA and Congress to 
better evaluate the full range of real property priorities over the 
next few years and, should fiscal constraints so dictate, identify 
which might take precedence over the others. In short, more 
transparency would allow for more informed decision making among 
competing priorities, and the potential for improved service to 
veterans over the long term would likely be enhanced. To enhance 
transparency and allow for more informed decision making related to 
VA's real property priorities, we recommended that the Secretary of 
Veterans Affairs provide the full results of VA's SCIP process and any 
subsequent capital planning efforts, including details on the 
estimated cost of all future projects, to Congress on a yearly basis. 
VA concurred with the recommendation. We have not yet assessed the 
extent to which VA has implemented our recommendation in relation to 
the President's 2012 budget. 

VA Uses a Projection Model to Develop Most of Its Health Care Budget 
Estimate and Changes Were Made to the Estimate for Fiscal Years 2012 
and 2013: 

We reported in January 2011 that VA uses what is known as the Enrollee 
Health Care Projection Model (EHCPM) to develop most of its health 
care budget estimate and uses other methods for the remainder. 
Specifically, VA used the EHCPM to estimate the resources needed to 
meet expected demand for 61 health care services that accounted for 83 
percent of VA's health care budget estimate for fiscal year 2011.The 
EHCPM's estimates for these services are based on three basic 
components: projected enrollment in VA health care, projected use of 
VA's health care services, and projected costs of providing these 
services. To make these projections, the EHCPM uses data on the use 
and cost of these services that reflect data from VA, Medicare, and 
private health insurers. The EHCPM makes a number of complex 
adjustments to the data to account for characteristics of VA health 
care and the veterans who access VA's health care services. For 
example, these adjustments take into account veterans' age, gender, 
geographic location, and reliance on VA health care services compared 
with other sources, such as health care services paid for by Medicare 
or private health insurers. VA uses other methods to develop nearly 
all of the remaining portion of its budget estimate for long-term care 
and other services, as well as initiatives proposed by the Secretary 
of VA or the President. Long-term care and other services accounted 
for 16 percent and initiatives accounted for 1 percent of VA's health 
care budget estimate for fiscal year 2011. 

In June 2011, we reported on the President's budget request for fiscal 
years 2012 and 2013. We reported that VA officials had identified 
changes made to its estimate of the resources needed to provide health 
care services to reflect policy decisions, savings from operational 
improvements, resource needs for initiatives, and other items to help 
develop the President's budget request for fiscal years 2012 and 2013. 
One of the changes that VA identified was in its estimates for non- 
recurring maintenance to repair health care facilities. Non-recurring 
maintenance funds are used for expansion, renovation, and 
infrastructure improvements that cost more than $25,000.[Footnote 6] 
VA's estimate for non-recurring maintenance was reduced by $904 
million for fiscal year 2012 and $1.27 billion for fiscal year 2013, 
due to a policy decision to fund other initiatives and hold down the 
overall budget request for VA health care. VA's estimates were further 
reduced by $1.2 billion for fiscal year 2012 and $1.3 billion for 
fiscal year 2013 due to expected savings from operational 
improvements, such as proposed changes to purchasing and contracting. 
Other changes had a mixed impact on VA's budget estimate, according to 
VA officials; some of these changes increased the overall budget 
estimate, while other changes decreased the overall estimate. 

The President's request for appropriations for VA health care for 
fiscal years 2012 and 2013 relied on anticipated funding from various 
sources. Specifically, of the $54.9 billion in total resources 
requested for fiscal year 2012, $50.9 billion was requested in new 
appropriations. This request assumes the availability of $4.0 billion 
from collections from veterans and private health insurers, 
unobligated balances of multiyear appropriations, and reimbursements 
VA receives for services provided to other government entities. Of the 
$56.7 billion in total resources requested for fiscal year 2013, $52.5 
billion was requested in new appropriations, and $4.1 billion was 
anticipated from other funding sources. The President's request for 
fiscal year 2012 also included a request for about $953 million in 
contingency funding to provide additional resources should a recent 
economic downturn result in increased use of VA health care. 
Contingency funding was not included in the advance appropriations 
request for fiscal year 2013. As mentioned earlier, budgeting for VA 
health care is inherently complex because it is based on assumptions 
and imperfect information used to project the likely demand and cost 
of the health care services VA expects to provide. The iterative and 
multilevel review of the budget estimates can address some of these 
uncertainties as new information becomes available about program 
needs, presidential policies, congressional actions, and future 
economic conditions. As a result, VA's estimates may change to better 
inform the President's budget request. The President's request for VA 
health care services for fiscal years 2012 and 2013 was based, in 
part, on reductions to VA's estimates of the resources required for 
certain activities and operational improvements. However, in 2006, we 
reported on a prior round of VA's planned management efficiency 
savings and found that VA lacked a methodology for its assumptions 
about savings estimates.[Footnote 7] If the estimated savings for 
fiscal years 2012 and 2013 do not materialize and VA receives 
appropriations in the amount requested by the President, VA may have 
to make difficult trade-offs to manage within the resources provided. 

Madam Chairman Murray, Ranking Member Burr, and Members of the 
Committee, this concludes my prepared remarks. I would be happy to 
answer any questions that you may have. 

For further information regarding this statement, please contact 
Lorelei St. James at (202) 512-2834 or at stjamesl@gao.gov. Contact 
points for our Offices of Congressional Relations and Public Affairs 
may be found on the last page of this statement. James Musselwhite, 
Assistant Director; David Sausville, Assistant Director; George 
Depaoli; Erica Miles and Steve Robblee also made key contributions to 
this statement. 

[End of section] 

Footnotes: 

[1] See GAO, VA Real Property: Realignment Progressing, but Greater 
Transparency about Future Priorities Is Needed, [hyperlink, 
http://www.gao.gov/products/GAO-11-197] (Washington, D.C.: Jan. 31, 
2011). 

[2] GAO, Veterans' Health Care Budget Estimate: Changes Were Made in 
Developing the President's Budget Request for Fiscal Years 2012 and 
2013, [hyperlink, http://www.gao.gov/products/GAO-11-622] (Washington, 
D.C.: June 14, 2011); and GAO, Veterans' Health Care: VA Uses a 
Projection Model to Develop Most of Its Health Care Budget Estimate to 
Inform the President's Budget Request, [hyperlink, 
http://www.gao.gov/products/GAO-11-205] (Washington, D.C.: Jan. 31, 
2011). 

[3] The Veterans Health Care Budget Reform and Transparency Act of 
2009 provided that VA's annual appropriations for health care include 
advance appropriations that become available 1 fiscal year after the 
fiscal year for which the appropriations act was enacted. Pub. L. No. 
111-81, § 3, 123 Stat. 2137, 2137-38 (2009), codified at 38 U.S.C. § 
117. The act provided for advance appropriations for the Medical 
Services, Medical Support and Compliance, and Medical Facilities 
appropriations accounts. 

[4] The Medical Services account funds health care services provided 
to eligible veterans and beneficiaries in VA's medical centers, 
outpatient clinic facilities, contract hospitals, state homes, and 
outpatient programs on a fee basis. The Medical Support and Compliance 
account funds the management and administration of the VA health care 
system, including financial management, human resources, and 
logistics. The Medical Facilities account funds the operation and 
maintenance of the VA health care system's capital infrastructure, 
such as costs associated with nonrecurring maintenance, utilities, 
facility repair, laundry services, and groundskeeping. 

[5] VA's budgets for new construction exist in two accounts--Major 
Construction and Minor Construction--which are funded as separate line 
items within VA's appropriation. Major construction projects are those 
estimated to cost more than $10 million, while minor construction 
projects are those estimated to cost $10 million or less. See 38 
U.S.C. § 8104(a)(3)(A). Nonrecurring maintenance projects that may 
result in a change in space function or a renovation of existing 
infrastructure are funded through the VHA Medical Facilities budget 
account. 

[6] In addition, expansion, renovation, and infrastructure 
improvements can be categorized as minor or major construction and 
funded by the respective appropriations accounts. The Minor 
Construction account funds projects estimated to cost as least 
$500,000 but not more than $10 million, and the Major Construction 
account funds projects estimated to cost more than $10 million. 

[7] GAO, Veterans Affairs: Limited Support for Reported Health Care 
Management Efficiency Savings, [hyperlink, 
http://www.gao.gov/products/GAO-06-359R] (Washington, D.C.: Feb. 1, 
2006). 

[End of section] 

GAO's Mission: 

The Government Accountability Office, the audit, evaluation and 
investigative arm of Congress, exists to support Congress in meeting 
its constitutional responsibilities and to help improve the performance 
and accountability of the federal government for the American people. 
GAO examines the use of public funds; evaluates federal programs and 
policies; and provides analyses, recommendations, and other assistance 
to help Congress make informed oversight, policy, and funding 
decisions. GAO's commitment to good government is reflected in its core 
values of accountability, integrity, and reliability. 

Obtaining Copies of GAO Reports and Testimony: 

The fastest and easiest way to obtain copies of GAO documents at no 
cost is through GAO's Web site [hyperlink, http://www.gao.gov]. Each 
weekday, GAO posts newly released reports, testimony, and 
correspondence on its Web site. To have GAO e-mail you a list of newly 
posted products every afternoon, go to [hyperlink, http://www.gao.gov] 
and select "E-mail Updates." 

Order by Phone: 

The price of each GAO publication reflects GAO’s actual cost of
production and distribution and depends on the number of pages in the
publication and whether the publication is printed in color or black and
white. Pricing and ordering information is posted on GAO’s Web site, 
[hyperlink, http://www.gao.gov/ordering.htm]. 

Place orders by calling (202) 512-6000, toll free (866) 801-7077, or
TDD (202) 512-2537. 

Orders may be paid for using American Express, Discover Card,
MasterCard, Visa, check, or money order. Call for additional 
information. 

To Report Fraud, Waste, and Abuse in Federal Programs: 

Contact: 

Web site: [hyperlink, http://www.gao.gov/fraudnet/fraudnet.htm]: 
E-mail: fraudnet@gao.gov: 
Automated answering system: (800) 424-5454 or (202) 512-7470: 

Congressional Relations: 

Ralph Dawn, Managing Director, dawnr@gao.gov: 
(202) 512-4400: 
U.S. Government Accountability Office: 
441 G Street NW, Room 7125: 
Washington, D.C. 20548: 

Public Affairs: 

Chuck Young, Managing Director, youngc1@gao.gov: 
(202) 512-4800: 
U.S. Government Accountability Office: 
441 G Street NW, Room 7149: 
Washington, D.C. 20548: