Method & sources
The VA Office of Information and Technology monitor tracks the Information Technology Systems appropriation (account 0167) and its three statutory sub-accounts, reconciled to the published subtotal and to the /va department line. Everything below resolves to a public source; nothing is estimated.
How it reconciles
Reconciled to the dollar.The three IT Systems sub-accounts — Development/Modernization & Enhancement (DME), Operations & Maintenance (O&M), and Pay & Associated Costs — are summed in each fiscal column and checked against the published “Subtotal, Appropriation (Discretionary)” from the VA FY2027 Budget Submission, Volume 5, Section 1.2.1. Any gap beyond ±$1K independent-rounding throws the build; a benign ±$1K is flagged, never absorbed. Figures are in $ thousands, exactly as that table prints them.
Bridged to the department line.The VA Budget-in-Brief presents this account “with transfers.” That figure equals the appropriation subtotal net of documented inter-account transfers; in the FY2027 request there are none, so the two match to the dollar. The enacted-year transfers are itemized on the budget page.
Kept separate. Offsetting collections (reimbursements), total budget authority, and the standalone Electronic Health Record Modernization account are shown as their own lines — never folded into the IT Systems subtotal.
A structure under review.This FY2027 budget proposes removing the statutory requirement to fund IT Systems through the three sub-accounts and granting a three-year period of availability. VA states it would continue tracking DME/O&M/Pay through internal capital-planning reporting. If enacted, the line-item split this monitor reconciles would move from appropriations law into internal reporting — surfaced honestly, because it changes what is publicly traceable.
Audited within VA.OIT has no standalone audited statements; its account is audited inside VA's consolidated financial statements, which have earned 27 consecutive clean opinions with material weaknesses noted.