In FY 2007, the Dept. of Veterans Affairs (VA) spent $4.1 billion on long-term care for veterans. VA provides -- through VA or other providers -- institutional care in nursing homes and non-institutional care in veterans' homes or the community. In 2007, the VA published a long-term care strategic plan through FY 2013. These estimates are based on workload projections -- the amount of care to be provided -- and cost assumptions. This report examined: (1) VA's reporting of planned workload in its 2007 long-term care strategic plan; and (2) VA's long-term care spending estimates, including its cost assumptions and workload projections, in VA's FY 2009 budget justification. Includes recommendations. Charts and tables.