Appendix A-2

ExpectMore.gov: Veterans Burial Benefits

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DETAILED INFORMATION ON THE
VETERANS BURIAL BENEFITS ASSESSMENT
z View this program’s assessment summary.
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plans for improvement.
z Learn more about detailed assessments.

Program Code 10000462
Program Title Veterans Burial Benefits
Department Name Department of Veterans Affairs
Agency/Bureau Name Department of Veterans Affairs
Program Type(s) Direct Federal Program
Assessment Year 2002
Assessment Rating Moderately Effective
Assessment Section Scores

Section

Score

Program Purpose & Design

100%

Strategic Planning

Program Funding Level
(in millions)

86%

Program Management

72%

Program Results/Accountability

73%

FY2006 $155
FY2007 $159
FY2008 $167

z Program Improvement Plans
z Program Performance Measures
z Questions/Answers (Detailed Assessment)

Program Improvement Plans
Year Began Improvement Plan

Status

Comments

2004

Proposes a 4.8 percent
increase in
discretionary funding.

Completed

Included in President's FY 2005 Budget.

2003

Will adopt more
performance measures
to address all burial
benefits and the
national shrine
commitment

Completed

Data for the three new national shrine
commitment measures are helping to drive
performance improvements. For example, the
percentage of headstones and markers in national
cemeteries at the proper height and alignment
increased from 64% in FY 2004 (baseline) to 70%
in FY 2005. NCA has developed measures for
headstone and marker applications received
electronically and interments scheduled via the
internet for the FY 2008 and FY 2009 budget
submissions, respectively.

2005

Collect and analyze
data from two new
performance measures

Completed

These measures were included as part of VA??s
2005 budget submission. VBA continues to collect
and report these data as part of VA??s annual
budget submission. Measuring burial claims data

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has helped to improve the National Accuracy Rate
for burial claims processed from 62% in 2000 to
94% in 2006.

to assess processing of
burial claims.
2006

Use data results from
three new performance
measures to drive
improvements in
program operations
(National Shrine
Commitment).

Action
taken, but
not
completed

During 2004, collected baseline data for the three
new National Shrine Commitment measures. As a
result, the gap between current performance and
strategic goals has been identified. Data for these
are now regularly collected and reported and are
helping to drive performance improvements.
Improvements at national cemeteries to maintain
shrine status is an ongoing action item.

2003

Continuing to
strengthen methods to
link performance,
budget, and
accountability.

Action
taken, but
not
completed

Performance measures are evaluated annually and
adjusted as necessary to improve the linkage
between budgetary resources and desired results.
VA is developing a methodology for estimating the
marginal costs of changing performance targets.
This will be applied to a subset of measures in
future budgets.

Program Performance Measures
Term
Longterm

Type
Outcome Measure: Percent of veterans served by a burial option within a reasonable

distance (75 miles) of their residence
Explanation:This measure tracks the percent of veterans servied by a burial option in
a national or state veterans cemetery available within 75 miles of the veteran's place
of residence.
Year Target Actual
1999 76.3

67

2000 75.1

72.6

2001 75.8

72.6

2002 73.9

73.9

2003 74.4

75.2

2004 75.3

75.3

2005 78.3

77.1

2006 81.6

80.2

2007 83.8
2008 84.6
Longterm

Outcome Measure: Percent of respondents who rate the quality of service provided by

the national cemeteries as excellent
Explanation:VA Headquarters staff oversees the data collection process for the annual
Survey of Satisfaction with National Cemeteries. The survey collects data from family
members and funeral directors who have recently received services from a national
cemetery.
Year Target Actual
1999 88

84

2000 88

88

2001 90

92

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2002 93

91

2003 95

94

2004 95

94

2005 95

94

2006 96

94

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2007 97
2008 97
Longterm

Outcome Measure: Percent of respondents who rate national cemetery appearance as

excellent
Explanation:VA Headquarters staff oversees THE data collection process for THE
annual Survey of Satisfaction with National Cemeteries. The survey collects data from
family members and funeral directors who have recently received services from a
national cemetery
Year Target Actual
1999 80

79

2000 82

82

2001 88

96

2002 96

97

2003 98

97

2004 98

98

2005 98

98

2006 99

97

2007 99
2008 99

Questions/Answers (Detailed Assessment)
Section 1 - Program Purpose & Design
Number Question
1.1

Is the program purpose clear?

Answer Score
YES

20%

YES

20%

Explanation: The purpose of the program is to provide veterans with burial
benefits in recognition for their service to our Nation.
Evidence: The mission of the National Cemetery Administration is to honor
veterans with a final resting place and lasting memorials that commemorate
their service to our Nation, as stated in VA's Mission Statement, VA
Strategic Plan, and Title 38.
1.2

Does the program address a specific interest, problem or need?
Explanation: VA is addressing a special interest, which is to honor veterans
with a final resting place and provide assistance to defray a veteran's burial
expenses. The benefit is still in demand by an aging veteran population. The
national and state cemetery systems are still in a state of expansion.
Evidence: Veteran death rates peak in 2006-2008, as evidenced in VA's

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Mission statement, Veteran Population 2000 Report, and Burial Benefits
2000 Study.
1.3

Is the program designed to have a significant impact in addressing
the interest, problem or need?

YES

20%

YES

20%

YES

20%

Explanation: VA builds and maintains a national cemetery system and
awards grants for the establishment or expansion of state cemeteries. The
private sector has an extensive system of cemeteries and VA offers a
monetary benefits for veterans who chose to be buried in a private
cemetery. The delivery of veteran benefits will always change to address the
needs of veterans. A federal role will always be critical in honoring veterans.
Evidence: The majority of the discretionary funding (83%) goes towards
operating the national cemetery system, which is a permanent expense due
to "perpetual care" aspect of cemetery operations. If funding was
decreased, cemeteries could not open or expand, current cemetery
maintenance would deteriorate, and state cemeteries would not open. Thus,
veterans would experience a decrease in benefits and service, as evidenced
in Veteran Population 2000 Report and President's 2003 Budget.
1.4

Is the program designed to make a unique contribution in
addressing the interest, problem or need (i.e., not needlessly
redundant of any other Federal, state, local or private efforts)?
Explanation: VA provides eligible veterans with burial benefits that
complement (not compete with) other entities, such as states and private
cemeteries. VA works closely with the states through the State Cemetery
Grants Program to establish, expand and improve state veterans cemeteries
that complement VA's system of national cemeteries. VA provides veterans
who chose a private cemetery with monetary benefits as well as a
headstone or marker. This array of benefits gives the veterans and their
families flexibility and choice.
Evidence: Title 38, USC, established both national cemeteries and the State
Cemetery Grants Program (SCGP). VA's goal to provide 85% (by 2008) of
veterans with a burial option within 75 miles of their residence includes both
national and state veterans cemeteries. Unlike private cemeteries, each
national cemetery is a national shrine that honors the service and sacrifice
of veterans.

1.5

Is the program optimally designed to address the interest, problem
or need?
Explanation: VA's planning strategy is to place national cemeteries in
locations with high veteran population densities, and to provide funding for
state veterans cemeteries where there are no plans to build a national
cemetery. A veteran population threshold of 170,000 has been established
for planning new national cemeteries. State veterans cemeteries will
address needs below this threshold. This approach provides an appropriate
mix of federal and state facilities.
Evidence: Funding for the State Cemetery Grants Program has increased
from $1 million in FY 1997 to $32 million in FY 2003, as evidenced in the
Millennium Act Reports and the President's 2003 Budget.

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Section 1 - Program Purpose & Design

Score

100%

Section 2 - Strategic Planning
Number Question
2.1

Does the program have a limited number of specific, ambitious longterm performance goals that focus on outcomes and meaningfully
reflect the purpose of the program?

Answer Score
YES

14%

YES

14%

YES

14%

YES

14%

Explanation: VA does have a limited number of long-term goals that are
broad enough to cover all aspects of the program.
Evidence: An example of a long-term goal is: Increase the percent of
veterans served by a burial option in a national or state veterans cemetery
within a reasonable distance (75 miles) of their residence to 84%, as stated
in VA's Performance Plan.
2.2

Does the program have a limited number of annual performance
goals that demonstrate progress toward achieving the long-term
goals?
Explanation: VA does have a limited number of annual performance goals
that demonstrate progress, which focus on national and state cemeteries'
service. However, VA needs to develop annual performance goals for
monetary burial benefits, burial options, and the National Shrine
Commitment. The National Shrine Commitment, while commanding
significant budgetary resources, fails to have any associated annual goals.
Evidence: An example of a annual performance goal is: Increase to 80 the
number of kiosks installed at national and state veterans cemeteries to
electronically inform visitors where specific grave sites are located, as stated
in VA's Performance Plan.

2.3

Do all partners (grantees, sub-grantees, contractors, etc.) support
program planning efforts by committing to the annual and/or longterm goals of the program?
Explanation: VA collects performance data from visitors, funeral directors,
veterans, and their families through an annual survey. VA has performancebased contracts. State veterans cemeteries support program effort to
provide burial options for eligible veterans and their families. VA does have
room for improvement in the area of grantees.
Evidence: VA conducts a regularly scheduled survey, which collects
performance data from visitors, funeral directors, veterans, and their
families. VA uses this data to improve its performance, as evidenced in VA's
Performance Plan and customer surveys.

2.4

Does the program collaborate and coordinate effectively with
related programs that share similar goals and objectives?
Explanation: VA collects performance and burial data from state veterans
cemeteries that have the same standards of eligibility. Other federal and
state veterans cemeteries order 89% of their headstones and markers online through VA's systems. VA works with DoD to provide military funeral

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honors. In addition, VA coordinates and shares best practices with Arlington
National Cemetery.
Evidence: VA awards grants to states to construct or expand state veterans
cemeteries. In addition, VA counts state cemetery burials towards VA's
performance measures, as evidenced in VA's Performance Plan.
2.5

Are independent and quality evaluations of sufficient scope
conducted on a regular basis or as needed to fill gaps in
performance information to support program improvements and
evaluate effectiveness?

YES

14%

NO

0%

YES

14%

Explanation: The Millennium Act required several independent studies,
including future burial needs, burial programs, cemetery improvements, and
standards of appearance. These studies have been completed and provide a
foundation for subsequent evaluations of VA's burial programs. Burial
programs are regularly evaluated by site visits, quality reviews, and
customer satisfaction survey data. VA has not initiated an overall program
evaluation but intends to conduct one in the next couple years.
Evidence: VA uses the findings of its reports and surveys to improve its
performance. For example, VA is currently developing Standards of
Appearance for all national cemeteries based on an independent contractor
report on private cemetery standards (evidenced in the Millennium Act
reports, quality reports, customer survey data, and VA's Performance Plan).
2.6

Is the program budget aligned with the program goals in such a way
that the impact of funding, policy, and legislative changes on
performance is readily known?
Explanation: VA has developed a cost accounting system that will identify
costs associated with its primary mission activities. The cost accounting
system is being tested and refined to ensure the accuracy of the data that
feeds into the model. Also, the 2004 budget account restructuring, which
aligns all burial programs under one appropriation, will better reflect the
impact of funding changes on results. Once these efforts are complete VA
will be better prepared to link the budget and program goals. The current
system does not allow for effective program-based budgeting.
Evidence: It is not known how much money is needed to increase customer
satisfaction by 1%, for example. Furthermore, VA can not accurately predict
the impact of policy and legislative changes without a cost-accounting
system or program performance-based budgeting.

2.7

Has the program taken meaningful steps to address its strategic
planning deficiencies?
Explanation: VA is developing annual goals for the National Shrine
Commitment and the monetary burial benefits. Recently, VA has defined the
National Shrine Commitment and the population threshold for building new
national cemeteries.
Evidence: VA has taken the first step in this process by developing
Standards for Appearance for national cemeteries. VA is expected to provide
annual goals to measure the National Shrine Commitment within the next

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year. In addition, performance measures for the monetary burial benefits
are expected to be included in the FY2005 budget.
Section 2 - Strategic Planning

Score

86%

Section 3 - Program Management
Number Question
3.1

Does the agency regularly collect timely and credible performance
information, including information from key program partners, and
use it to manage the program and improve performance?

Answer Score
YES

14%

NO

0%

YES

14%

NO

0%

Explanation: VA collects data annually from national cemetery system
customers (veterans, families, and funeral directors). VA does have room
for improvement in collecting data from grantees and monetary benefit
recipients.
Evidence: VA has constant stakeholder contact and uses it to improve
operations. For example, VA surveys visitors of the national cemetery
system and uses the data to improve service and/or appearance.
3.2

Are Federal managers and program partners (grantees,
subgrantees, contractors, etc.) held accountable for cost, schedule
and performance results?
Explanation: VA collects performance data from the annual customer survey
and has performance-based contracts; however, it is unclear how the
information is used to increase managers' performance. VA is currently
developing a cemetery management accountability system.
Evidence: VA has not developed an agency-wide accountability system.
There is no evidence that program partners and managers are held
accountable for past performance.

3.3

Are all funds (Federal and partners') obligated in a timely manner
and spent for the intended purpose?
Explanation: VA obligates the vast majority of its burial benefits funds by
the end of a given fiscal year.
Evidence: The majority of the funding is for employee salaries and
mandatory benefits. The State Cemetery Grant Program obligates differently
but as expected.

3.4

Does the program have incentives and procedures (e.g., competitive
sourcing/cost comparisons, IT improvements) to measure and
achieve efficiencies and cost effectiveness in program execution?
Explanation: VA has developed a cost accounting system that will identify
costs associated with its primary mission activities. However, they are still in
the testing and refining stage. When it is complete they will be able to
capture unit costs and report on individual activities such as cemetery
burials. This system will provide a valuable tool for managers in evaluating
their operation and understanding its cost structure. It will be a significant
improvement over the current, more limited system.

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Evidence: VA is progressive in its use of performance-based contracting and
continues to look at new ways to conduct its business. However, the process
is not documented and is still in the early stages.
3.5

Does the agency estimate and budget for the full annual costs of
operating the program (including all administrative costs and
allocated overhead) so that program performance changes are
identified with changes in funding levels?

YES

14%

YES

14%

YES

14%

Score

72%

Explanation: VA's budget includes funds for construction, administration,
mandatory benefits, and grants. Under the account restructuring project
currently underway, all these expenses will be displayed in one account.
Evidence: VA has several reports in the Congressional Justification that
demonstrate its ability to estimate the programs full cost.
3.6

Does the program use strong financial management practices?
Explanation: VA was free of any material internal control weaknesses in this
area.
Evidence: This is demonstrated in the Management Controls Process, VA
Performance Plan, and IG Audit Report 1999 and 2000.

3.7

Has the program taken meaningful steps to address its management
deficiencies?
Explanation: VA continues to improve its operations to increase efficiency
and effectiveness. VA is creating a cost accounting system, and
management accountability system, and new performance measures.
Evidence: VA surveys its customers, promotes employee inventions,
implements performance-based contracting, and is analyzing the
effectiveness of increasing outsourcing.
Section 3 - Program Management

Section 4 - Program Results/Accountability
Number Question
4.1

Has the program demonstrated adequate progress in achieving its
long-term outcome goal(s)?

Answer

Score

YES

20%

SMALL
EXTENT

7%

Explanation: VA increases performance every year and meets annual
goals.
Evidence: As stated in VA's Performance Plan.
4.2

Does the program (including program partners) achieve its annual
performance goals?
Explanation: VA does not have annual output goals associated with the
burial option and appearance outcome goals; however, output goals are in
development. The two output measures listed below pertain to the service
outcome measure. It is also not clear if program partners commit and
achieve annual goals.

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Evidence: As stated in VA's Performance Plan.
4.3

Does the program demonstrate improved efficiencies and cost
effectiveness in achieving program goals each year?

SMALL
EXTENT

7%

YES

20%

YES

20%

Score

73%

Explanation: VA continues to improve operations; however, the plan and
outcomes do not document improved efficiency over the prior year. For
example, employees have created new cemetery equipment to help with
improve cemetery maintenance and appearance.
Evidence: VA does not have performance measures that relate to
efficiencies, management improvements, or outsourcing, evidenced in VA's
Performance Plan.
4.4

Does the performance of this program compare favorably to other
programs with similar purpose and goals?
Explanation: VA is the largest provider of federal burial benefits. Other
federal agency programs do not compare in size or scope. No common
performance measure exists but VA performance would at least be on par
with the rest.
Evidence: 90% of survey respondents rate the service provide by the
National Cemetery System as excellent, evidenced in VA's Performance
Plan.

4.5

Do independent and quality evaluations of this program indicate
that the program is effective and achieving results?
Explanation: Several specific studies have been conducted. Based on the
reports generated by these studies, VA has established population
thresholds for constructing a new national cemetery and are working on
appearance standards for the national cemetery system.
Evidence: A number of reports required by the Millennium Act indicate
program effectiveness toward results.
Section 4 - Program Results/Accountability

z View this program’s assessment summary.
z Visit ExpectMore.gov to learn more about program assessment and improvement by the Federal

Government.
z Learn more about detailed assessments.

Last updated: 01262007.2002FALL