Sec. 101. Each amount appropriated or made available by this Act is in addition to amounts otherwise appropriated for the fiscal year involved.

Sec. 102. Unless otherwise provided for by this Act, the additional amounts appropriated by this Act to appropriations accounts shall be available under the authorities and conditions applicable to such appropriations accounts for fiscal year 2024.

Sec. 103. (a) Budget formulation and forecasting.—Not later than 30 days after the date of enactment of this Act, the Secretary of Veterans Affairs shall submit to the Committees on Appropriations and the Committees on Veterans Affairs of the House of Representatives and the Senate a report detailing corrections the Department will make to improve forecasting, data quality and budget assumptions relating to budget submissions for funds provided under the headings “Compensations and Pensions” and “Readjustment Benefits”.

(b) Reporting requirement.—Not later than 60 days after the enactment of this Act, the Secretary of Veterans Affairs shall submit to the Committees on Appropriations and the Committees on Veterans Affairs of the House of Representatives and the Senate a report on status of funds made available under the headings “Compensations and Pensions” and “Readjustment Benefits” for fiscal years 2024, 2025, and 2026 in this or any other Act: Provided, That such report shall be updated and submitted to such Committees every 90 days thereafter until September 30, 2026, and shall include information detailing any changes to estimates or assumptions on obligations and expenditures, including data supporting these changes.

Sec. 104. (a) The Inspector General of the Department of Veterans Affairs shall conduct a review of the circumstances surrounding and the underlying causes of the announced funding shortfall for the Veterans Benefits Administration for fiscal year 2024 described in the letter to Congress from the Secretary of Veterans Affairs on July 19, 2024, and the announced funding shortfall for the Veterans Health Administration in fiscal year 2025 described in the letter to Congress from the Secretary of Veterans Affairs on July 31, 2024.

(b) Relating to the shortfall in the funding of the Veterans Benefits Administration in fiscal year 2024 and the expected shortfall in the funding of the Veterans Health Administration in fiscal year 2025, the review shall include, but not be limited to: a comparison of monthly obligations and expenditures in relevant accounts against the spend plan of the Department; the reasons for any significant diversions of obligations or expenditures from the spend plan; an analysis of the accuracy of projections and estimates relevant to such diversions; and any other matter determined relevant by the Inspector General.

(c) Relating to the expected shortfall in the funding of the Veterans Health Administration in fiscal year 2025, the review also shall include: any changes, abnormalities, or significant events as determined significant by the Inspector General of the Department of Veterans Affairs in the transfer, reallocation, or other movement of funding between or within the Central Office, a Veterans Integrated Service Network, a facility, a program or office, a special purpose fund, the Veterans Equitable Resource Allocation process, or the Medical Center Allocation System.

(d) Actions the Department of Veterans Affairs can take to improve the accuracy of supporting information submitted under section 1105(a) of title 31, United States Code, with respect to the Department of Veterans Affairs and to prevent funding shortfalls for the Department.

(e) Not later than 180 days after the date of enactment of this Act, the Inspector General of the Department of Veterans Affairs shall submit to the Committees on Appropriations and the Committees on Veterans Affairs of the House of Representatives and the Senate a report detailing the conduct and findings of the review.

This Act may be cited as the “Veterans Benefits Continuity and Accountability Supplemental Appropriations Act, 2024”.