[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1823 Enrolled Bill (ENR)]

        H.R.1823

                     One Hundred Nineteenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

           Begun and held at the City of Washington on Friday,
         the third day of January, two thousand and twenty-five


                                 An Act


 
To direct the Secretary of Veterans Affairs and the Comptroller General 
  of the United States to report on certain funding shortfalls in the 
                     Department of Veterans Affairs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
    This Act may be cited as the ``VA Budget Shortfall Accountability 
Act''.
SEC. 2. FUNDING SHORTFALLS IN CERTAIN ADMINISTRATIONS OF THE DEPARTMENT 
OF VETERANS AFFAIRS: REVIEWS; REPORTS.
    (a) First GAO Review.--
        (1) Review required.--Not later than 30 days after the date of 
    the enactment of this Act, the Comptroller General of the United 
    States shall begin a review regarding the circumstances 
    surrounding, and the causes of--
            (A) the shortfall in the funding of the Veterans Benefits 
        Administration for fiscal year 2024; and
            (B) the expected shortfall in the funding of the Veterans 
        Health Administration in fiscal year 2025.
        (2) Elements.--The review under this subsection shall include 
    the following elements:
            (A) A comparison of monthly obligations and expenditures in 
        relevant accounts against the spending plan of the Department 
        of Veterans Affairs.
            (B) Any transfers between accounts described in 
        subparagraph (A).
            (C) The reasons for any significant diversions of 
        obligations or expenditures from such spending plan.
            (D) An analysis of the accuracy of any projections or 
        estimates relevant to diversions described in subparagraph (C).
            (E) Remedial actions the Secretary of Veterans Affairs may 
        take--
                (i) to improve the accuracy of supporting information 
            submitted under section 1105(a) of title 31, United States 
            Code, with respect to the Department; and
                (ii) to prevent funding shortfalls for the Department.
        (3) Report.--Not later than 30 days after completing such 
    review, the Comptroller General shall submit to the Secretary of 
    Veterans Affairs a written report containing the results and 
    findings of such review.
    (b) Subsequent GAO Reviews.--In each of the five calendar years 
following the date of the enactment of this Act, the Comptroller 
General shall conduct a review including the elements described in 
subsection (a)(2), and submit a report described in subsection (a)(3), 
regarding the funding of the Department of Veterans Affairs for the 
most recent fiscal year to end before the date of such review.
    (c) Reports of the Secretary of Veterans Affairs.--Not later than 
30 days after the Secretary of Veterans Affairs receives a report of 
the Comptroller General under subsection (a) or (b), the Secretary 
shall submit such report to--
        (1) the Committees on Veterans' Affairs of the House of 
    Representatives and the Senate; and
        (2) the Committees on Appropriations of the House of 
    Representatives and the Senate.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.