Public Law 119-71. VA Budget Shortfall Accountability Act

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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.Jan. 20, 2026[[H.R. 1823](/us/bill/119/hr/1823)] * Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* 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](/us/usc/t31/s1105/a), 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.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.