It was previously reported that continuing problems in billing and collection processes at the Dept. of Veterans Affairs (VA) impaired VA¿s ability to maximize revenue from private (third-party) insurance companies. VA has undertaken several initiatives to address these weaknesses. This audit: (1) evaluates VA billing controls; (2) assesses VA-wide controls for collections; (3) determines the effectiveness of VA-wide oversight; and (4) provides information on the status of key VA improvement initiatives. Includes recommendations. Charts and tables.