[119th Congress Public Law 71]
[From the U.S. Government Publishing Office]



[[Page 139 STAT. 1999]]

Public Law 119-71
119th Congress

                                 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. <<NOTE: Jan. 20, 2026 -  [H.R. 1823]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: VA Budget 
Shortfall Accountability Act. Time periods.>> 
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.

[[Page 139 STAT. 2000]]

    (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.

    Approved January 20, 2026.

LEGISLATIVE HISTORY--H.R. 1823:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 119-101 (Comm. on Veterans' Affairs).
CONGRESSIONAL RECORD, Vol. 171 (2025):
            May 19, considered and passed House.
            Dec. 18, considered and passed Senate.

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