Abstract: The United States has provided care for its veterans since the nation’s inception through various means, such as health care and financial support. The U.S. Department of Veterans Affairs (VA) operates a vast health care network and provides benefits to millions of veterans, their survivors, and, in certain circumstances, dependents. In this report, the authors present an overview of VA’s budget, its funding sources, and flexible authorities. The authors also describe VA’s budget process and some of the pressing relevant issues that policymakers face. This report is intended to be primer for new congressional staffers, policymakers, and others who are interested in understanding VA’s budget. The authors drew from prior RAND work conducted for the Commission on Planning, Programming, Budgeting, and Execution Reform, VA case studies, and an examination of VA’s three most recent budget requests.