What VA reports spending in each state, next to what the award record shows.
VA's National Center for Veterans Analysis and Statistics publishes the Geographic Distribution of VA Expenditures (GDX) every year. This page lines it up, state by state and category by category, with the obligations VA reported to USAspending.gov — only where the two measure the same programs. In FY2023, the compared categories cover $162.9B of the $284.7B GDX reports for the states, DC, Puerto Rico and Guam; USAspending shows $159.8B for the same categories (98.1%).
In FY2023, excluding construction, all 156 compared state-category cells agree within tolerance; the largest gap is Connecticut (Education & Vocational Rehabilitation/Employment), $10.1M or 1.2% of its compared GDX.
Construction is excluded from the gap by default because it is only partly comparable (multi-year obligations against annual expenditures; its FY2023 tolerance band is 92.9%–7424%). The categories in the gap are Compensation & Pension, Education & Vocational Rehabilitation/Employment, Insurance & Indemnities. A gap is a difference between two public measures (expenditures and obligations) to review, not a finding. For FY2023, VA states that GDX took Compensation & Pension and Education figures from USAspending itself, so agreement in those categories is expected, not independent confirmation.
Reconciliation gap · FY2023 · construction excluded
Sum of |USAspending − GDX| over the compared categories, as a share of the state's GDX in those categories. Dark = the two sources agree; bright = a larger gap.
- Under 0.1%
- 0.1%–0.5%
- 0.5%–1%
- 1%–2%
- 2%–5%
- 5%–15%
- 15% or more
- No compared category this year
Source: VA NCVAS GDX FY2023 (GDX_FY23.xlsx) · USAspending.gov award data archive (VA, agency 036), net obligations by action-date FY · states, DC, Puerto Rico and Guam · figures by state in the table below.
- Compared state × category cells within tolerance (all compared categories, construction included)
- 183 of 187
- Variances to review
- 4 in 4 states
GDX FY2023: Prepared by the National Center for Veterans Analysis and Statistics, May 2024 · GDX_FY23.xlsx. USAspending transactions loaded for all 12 months of FY2023: assistance yes, contracts yes.
- 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.
Category by category
| Category | GDX expenditure | USAspending obligations | National ratio | Tolerance band (median) | States | Comparability |
|---|---|---|---|---|---|---|
| Compensation & Pension | $145.6B | $145.6B | 100.0% | 100.0%–100.0% (100.0%) | 53 within · 0 to review | Compared |
| Education & Vocational Rehabilitation/Employment | $12.4B | $11.9B | 95.6% | 88.0%–103.0% (95.7%) | 53 within · 0 to review | Compared |
| Insurance & Indemnities | $638M | $640M | 100.4% | 100.0%–100.0% (100.0%) | 50 within · 0 to review | Compared |
| Construction | $4.2B | $2.0B | 47.2% | 92.9%–7424% (752.7%) | 27 within · 4 to review | Partly comparable (directional) |
| Medical Care | $109.0B | — | — | — | Not comparable | Not compared |
| General Operating Expenses | $12.7B | — | — | — | Not comparable | Not compared |
| Loan Guaranty | $25.3M | — | — | — | Not comparable | Not compared |
Where the two sources differ beyond tolerance
| State | Category | GDX | USAspending | Ratio | Structural explanation |
|---|---|---|---|---|---|
| Illinois | Construction | $2.1B | $189M | 9.2% | Construction is obligated up front and spent over several years; single-year ratios swing with project phasing. USAspending below GDX can reflect items GDX draws from VA's financial systems that have no award row, or rows without a usable state. |
| California | Construction | $1.3B | $40.8M | 3.1% | Construction is obligated up front and spent over several years; single-year ratios swing with project phasing. USAspending below GDX can reflect items GDX draws from VA's financial systems that have no award row, or rows without a usable state. |
| District of Columbia | Construction | $753M | $6.0M | 0.8% | Construction is obligated up front and spent over several years; single-year ratios swing with project phasing. National and headquarters contracts are often performed or booked in the Washington, D.C. area. USAspending below GDX can reflect items GDX draws from VA's financial systems that have no award row, or rows without a usable state. |
| Massachusetts | Construction | $1.2M | $230M | 19548% | Construction is obligated up front and spent over several years; single-year ratios swing with project phasing. USAspending obligations above GDX expenditures can reflect obligations recorded this year and paid next year, or prior-year adjustments. |
The figures behind the map
| State | GDX total (all categories) | GDX, compared | USAspending, compared | Coverage ratio | Gap ($), excl. construction | Gap (share) | Variances to review |
|---|---|---|---|---|---|---|---|
| Alabama | $5.9B | $3.9B | $3.9B | 99.9% | $5.6M | 0.14% | 0 of 3 |
| Alaska | $1.0B | $576M | $589M | 102.1% | $1.2M | 0.20% | 0 of 4 |
| Arizona | $6.7B | $3.8B | $3.8B | 99.7% | $14.0M | 0.37% | 0 of 3 |
| Arkansas | $3.4B | $1.9B | $1.9B | 100.3% | $3.0M | 0.16% | 0 of 4 |
| California | $25.2B | $14.8B | $13.5B | 90.9% | $61.2M | 0.45% | 1 of 4 |
| Colorado | $6.2B | $3.4B | $3.4B | 101.0% | $10.8M | 0.32% | 0 of 4 |
| Connecticut | $1.8B | $846M | $848M | 100.3% | $10.1M | 1.2% | 0 of 4 |
| Delaware | $803M | $476M | $474M | 99.6% | $2.0M | 0.43% | 0 of 3 |
| District of Columbia | $10.3B | $941M | $194M | 20.6% | $680K | 0.36% | 1 of 3 |
| Florida | $22.6B | $13.6B | $13.7B | 100.7% | $47.0M | 0.35% | 0 of 4 |
| Georgia | $10.9B | $7.4B | $7.5B | 100.8% | $13.6M | 0.18% | 0 of 4 |
| Guam | $185M | $128M | $128M | 99.9% | $165K | 0.13% | 0 of 2 |
| Hawaii | $1.5B | $960M | $954M | 99.4% | $6.3M | 0.66% | 0 of 3 |
| Idaho | $1.7B | $993M | $991M | 99.7% | $3.0M | 0.30% | 0 of 3 |
| Illinois | $8.0B | $5.5B | $3.6B | 65.7% | $20.5M | 0.59% | 1 of 4 |
| Indiana | $4.5B | $2.3B | $2.3B | 100.2% | $8.1M | 0.35% | 0 of 4 |
| Iowa | $2.3B | $1.1B | $1.1B | 99.6% | $5.3M | 0.47% | 0 of 3 |
| Kansas | $2.4B | $1.3B | $1.3B | 99.7% | $4.0M | 0.31% | 0 of 3 |
| Kentucky | $3.9B | $2.1B | $2.1B | 100.1% | $5.1M | 0.24% | 0 of 4 |
| Louisiana | $4.1B | $2.3B | $2.3B | 100.1% | $4.6M | 0.20% | 0 of 4 |
| Maine | $1.6B | $887M | $883M | 99.6% | $3.3M | 0.38% | 0 of 3 |
| Maryland | $4.8B | $3.1B | $3.1B | 99.9% | $12.6M | 0.41% | 0 of 4 |
| Massachusetts | $3.8B | $1.9B | $2.1B | 111.3% | $15.3M | 0.81% | 1 of 4 |
| Michigan | $6.3B | $3.5B | $3.5B | 101.1% | $19.6M | 0.57% | 0 of 4 |
| Minnesota | $4.1B | $1.9B | $1.9B | 99.4% | $12.3M | 0.64% | 0 of 3 |
| Mississippi | $2.9B | $1.6B | $1.6B | 99.9% | $2.0M | 0.12% | 0 of 3 |
| Missouri | $5.7B | $3.0B | $3.1B | 103.7% | $10.4M | 0.35% | 0 of 4 |
| Montana | $1.4B | $695M | $692M | 99.7% | $2.5M | 0.36% | 0 of 3 |
| Nebraska | $1.8B | $985M | $1.0B | 106.3% | $3.6M | 0.37% | 0 of 4 |
| Nevada | $3.7B | $2.1B | $2.1B | 99.8% | $4.4M | 0.22% | 0 of 3 |
| New Hampshire | $1.2B | $600M | $598M | 99.6% | $2.7M | 0.45% | 0 of 3 |
| New Jersey | $3.2B | $2.0B | $2.0B | 99.1% | $19.5M | 0.97% | 0 of 3 |
| New Mexico | $2.3B | $1.3B | $1.3B | 99.7% | $4.8M | 0.37% | 0 of 3 |
| New York | $8.2B | $4.1B | $4.1B | 101.0% | $34.1M | 0.84% | 0 of 4 |
| North Carolina | $12.1B | $7.9B | $7.9B | 100.0% | $18.9M | 0.24% | 0 of 4 |
| North Dakota | $672M | $348M | $360M | 103.6% | $596K | 0.17% | 0 of 4 |
| Ohio | $8.5B | $4.2B | $4.2B | 100.1% | $17.7M | 0.42% | 0 of 4 |
| Oklahoma | $5.3B | $3.3B | $3.3B | 100.1% | $4.9M | 0.15% | 0 of 4 |
| Oregon | $4.0B | $2.1B | $2.1B | 99.7% | $7.8M | 0.37% | 0 of 3 |
| Pennsylvania | $8.2B | $4.2B | $4.2B | 100.0% | $25.8M | 0.61% | 0 of 4 |
| Puerto Rico | $2.2B | $1.3B | $1.3B | 100.1% | $1.4M | 0.11% | 0 of 3 |
| Rhode Island | $766M | $373M | $371M | 99.6% | $1.8M | 0.48% | 0 of 3 |
| South Carolina | $6.4B | $4.2B | $4.2B | 100.2% | $10.9M | 0.26% | 0 of 4 |
| South Dakota | $1.1B | $484M | $500M | 103.4% | $1.2M | 0.25% | 0 of 4 |
| Tennessee | $7.2B | $4.3B | $4.3B | 100.5% | $11.3M | 0.26% | 0 of 4 |
| Texas | $27.7B | $18.2B | $18.4B | 101.4% | $42.5M | 0.23% | 0 of 4 |
| Utah | $1.8B | $1.0B | $1.1B | 101.3% | $2.5M | 0.24% | 0 of 4 |
| Vermont | $486M | $228M | $227M | 99.5% | $1.4M | 0.60% | 0 of 3 |
| Virginia | $9.9B | $7.1B | $7.1B | 100.0% | $19.8M | 0.28% | 0 of 4 |
| Washington | $6.5B | $4.1B | $4.1B | 99.6% | $15.5M | 0.38% | 0 of 3 |
| West Virginia | $2.4B | $1.2B | $1.2B | 99.8% | $3.3M | 0.29% | 0 of 4 |
| Wisconsin | $4.3B | $2.1B | $2.1B | 101.8% | $10.5M | 0.50% | 0 of 4 |
| Wyoming | $776M | $347M | $347M | 99.9% | $316K | 0.09% | 0 of 2 |