Massachusetts
GDX reports $4.6B of VA expenditures for Massachusetts in FY2025, across all categories. In the 4 categories that can be compared like-for-like, GDX reports $2.3B and USAspending shows $2.3B of obligations (101.0%). Every compared category is within the tolerance band set by all states this year.
GDX expenditure, USAspending obligations, coverage ratio
| Category | GDX expenditure | USAspending obligations | Coverage ratio | Band (all states) | Status | Structural explanation |
|---|---|---|---|---|---|---|
Compensation & Pension GDX source: VBA Office of Performance Analysis & Integrity (PA&I), county-level payment data | $2.0B | $2.0B | 100.0% | 100.0%–100.0% | Within tolerance | Within the band set by all states this year. |
Education & Vocational Rehabilitation/Employment GDX source: VBA PA&I, county-level payment data | $232M | $232M | 100.3% | 99.8%–100.6% | Within tolerance | Education payments to schools can follow the school's location on one side and the student's residence on the other. |
Insurance & Indemnities GDX source: Insurance Service Office of Budget and Oversight (payment records with SSN/address) | $10.6M | $11.4M | 106.9% | 98.9%–108.6% | Within tolerance | Insurance payees are located by linked residence records in GDX (FY2024+ partly by ZIP code), by payee address on USAspending. |
Construction GDX source: VA Office of Construction & Facilities Management (CFM), by station | $5.5M | $27.6M | 502.5% | 3.0%–5675% | Within tolerance | Construction is obligated up front and spent over several years; single-year ratios swing with project phasing. |
Medical Care GDX source: VHA Allocation Resource Center (ARC) and FMS | $2.2B | — | — | — | Not comparable | Most of VA medical spending is the payroll and operating cost of VA hospitals and clinics, which is not an award and never appears on USAspending. VHA's cost-of-care assistance listings (64.009–64.050) are reported inconsistently from year to year, and contract place of performance follows the facility rather than the patient's home. |
Loan Guaranty GDX source: FMS (through FY2023); VBA PA&I (FY2024+) | $10.1M | — | — | — | Not comparable | USAspending records guaranteed loans by face value with zero federal obligation per loan; the budgetary cost (subsidy and claims) is not in the award file. |
Memorial Benefits GDX source: NCA Office of Finance Service; VBA PA&I | $18.0M | — | — | — | Not comparable | Mostly National Cemetery Administration operating cost with no award record; only the burial-allowance and grant pieces appear on USAspending. |
Compared categories · FY2025
Grey = GDX expenditure · teal = USAspending obligations (amber when outside tolerance)
Each pair is scaled to its own larger value.
- Compensation & Pension100.0%$2.0B$2.0B
- Education & Vocational Rehabilitation/Employment100.3%$232M$232M
- Insurance & Indemnities106.9%$10.6M$11.4M
- Construction502.5%$5.5M$27.6M
Multi-year trend, compared categories
Sum of the categories compared in each year
Programs, recipients and offices
Assistance listings
Obligations mapped into compared categories
- VETERANS COMPENSATION FOR SERVICE-CONNECTED DISABILITY64.109 · Compensation & Pension · 166 rows$1.9B
- POST-9/11 VETERANS EDUCATIONAL ASSISTANCE64.028 · Education & Vocational Rehabilitation/Employment · 167 rows$166M
- VETERANS DEPENDENCY AND INDEMNITY COMPENSATION FOR SERVICE-CONNECTED DEATH64.110 · Compensation & Pension · 156 rows$135M
- VETERAN READINESS AND EMPLOYMENT64.116 · Education & Vocational Rehabilitation/Employment · 153 rows$45.3M
- PENSION FOR NON-SERVICE-CONNECTED DISABILITY FOR VETERANS64.104 · Compensation & Pension · 151 rows$20.4M
- SURVIVORS AND DEPENDENTS EDUCATIONAL ASSISTANCE64.117 · Education & Vocational Rehabilitation/Employment · 160 rows$15.0M
- LIFE INSURANCE FOR VETERANS - DIRECT PAYMENTS FOR INSURANCE64.031 · Insurance & Indemnities · 523 rows$11.4M
- PENSION TO VETERANS SURVIVING SPOUSES, AND CHILDREN64.105 · Compensation & Pension · 149 rows$8.9M
- SPECIALLY ADAPTED HOUSING FOR DISABLED VETERANS64.106 · Education & Vocational Rehabilitation/Employment · 48 rows$2.5M
- MONTGOMERY GI BILL SELECTED RESERVE64.032 · Education & Vocational Rehabilitation/Employment · 137 rows$1.6M
- AUTOMOBILES AND ADAPTIVE EQUIPMENT FOR CERTAIN DISABLED VETERANS AND MEMBERS OF THE ARMED FORCES64.100 · Education & Vocational Rehabilitation/Employment · 33 rows$1.4M
- MONTHLY ALLOWANCE FOR CHILDREN OF VIETNAM VETERANS BORN WITH SPINA BIFIDA64.127 · Compensation & Pension · 105 rows$761K
- ALL-VOLUNTEER FORCE EDUCATIONAL ASSISTANCE64.124 · Education & Vocational Rehabilitation/Employment · 104 rows$665K
- POST-VIETNAM ERA VETERANS' EDUCATIONAL ASSISTANCE64.120 · Education & Vocational Rehabilitation/Employment · 7 rows$7K
- VETERAN RAPID RETRAINING ASSISTANCE PROGRAM64.130 · Education & Vocational Rehabilitation/Employment · 1 rows$902
Construction contractors
PSC Y contracts performed in this state
- $21.8M
- DUCAS CONSTRUCTION INC1 award · largest action →$3.9M
- RICHARD GROUP LLC2 awards · largest action →$1.5M
- IRONCLAD SERVICES INC1 award · largest action →$252K
- KEE-LYNCH JV1 award · largest action →$36K
- LAWRENCE-LYNCH CORP.1 award · largest action →$25K
- $0
Awarding offices (construction)
Office that recorded the obligation
- PCAC (36C776)4 awards$27.0M
- 241-NETWORK CONTRACT OFFICE 01 (36C241)3 awards$526K
- OFFICE OF CONSTRUCTION & FACILITIES MGMT (36C10F)1 awards$36K
- NATIONAL CEMETERY ADMIN (36C786)1 awards$25K
Observations for Massachusetts, all years
- Massachusetts — Construction, FY2023medium · strength 0.51
GDX reports $1.2M of Construction expenditures for Massachusetts in FY2023; USAspending shows $230M of obligations under the same category definitions (19548% of GDX). The ratio sits above the tolerance band set by 31 compared states that year (92.9% to 7424%; median 752.7%). GDX figures are expenditures and USAspending figures are obligations; the difference is a variance to review, not a finding.
Benign explanation: Construction and other multi-year awards are obligated up front and spent over several years: a state with a large new project shows USAspending well above GDX in the award year and below it later.
Pattern definition and thresholds: gdx-reconciliation-variance.
Categories GDX reports that are not compared
| Category | GDX expenditure | How GDX places it | Why not compared |
|---|---|---|---|
| Medical Care | $2.2B | Patient's home residence, not the site of care (research is booked to the facility performing it). | Most of VA medical spending is the payroll and operating cost of VA hospitals and clinics, which is not an award and never appears on USAspending. VHA's cost-of-care assistance listings (64.009–64.050) are reported inconsistently from year to year, and contract place of performance follows the facility rather than the patient's home. |
| Loan Guaranty | $10.1M | Through FY2023: Travis County, TX (processing location). FY2024+: county of the loan. | USAspending records guaranteed loans by face value with zero federal obligation per loan; the budgetary cost (subsidy and claims) is not in the award file. |
| Memorial Benefits | $18.0M | Place of performance (NCA) and county of the beneficiary (VBA burial). | Mostly National Cemetery Administration operating cost with no award record; only the burial-allowance and grant pieces appear on USAspending. |
- GDX expenditure
- VA's estimate of money spent in the fiscal year, by state (an expenditure measure, closer to outlays than to obligations; VA notes it can differ from both), from VA's Geographic Distribution of VA Expenditures report.
- USAspending obligations
- Net obligations recorded on USAspending.gov in the same fiscal year (sum of every transaction's federal action obligation), for the programs mapped to the same GDX category.
- Coverage ratio
- USAspending ÷ GDX. 100% means the award record accounts for the same dollars VA reports as spent. Obligations and expenditures are different measures, so exact agreement is not expected.