DEPARTMENT OF THE ARMY

ARMY NATIONAL MILITARY CEMETERIES

CEMETERIAL EXPENSES, ARMY APPROPRIATION

FISCAL YEAR (FY) 2027 BUDGET ESTIMATES

April 2026

Military Construction, Veterans Affairs, and Related Agencies

JUSTIFICATION BOOK

The estimated cost of this report or study for the Department of Defense is approximately $5,060. This includes $250 in expenses and $4,810 in DoD labor.

TABLE OF CONTENTS

Section I Executive Summary

Army National Military Cemeteries FY 2027 Funding Profile ......................................................................................... 1

Supporting Budget Line-Item Detail .............................................................................................................................. 2

Section II Appropriation Highlights

MILCON/VA/Related Agency Appropriation Summary .................................................................................................. 3

Introductory Statement .................................................................................................................................................. 3

ANMC Administration and Operations ........................................................................................................................... 5

Description of Operations Financed .............................................................................................................................. 6

Appropriations Language .............................................................................................................................................. 8

Section III Budget Detail

Appropriation Summary of Price/Program Growth ......................................................................................................... 9

Appropriation Summary – By Object Class ................................................................................................................ 10

Reconciliation of Appropriation and Obligations – Including Carry-Over & Recoveries ................................................ 11

Section IV Financial Summary

Financial Summary (Appropriations): Increases and Decreases ................................................................................ 12

Section V Personnel Summary

ANMC Personnel Requirements ................................................................................................................................. 13

Section VI Supporting Budget Priorities

Background ................................................................................................................................................................. 14

Supporting DoW & Army Priorities .............................................................................................................................. 14

Infrastructure Modernization Projects .......................................................................................................................... 15

Section I Executive Summary

Army National Military Cemeteries FY 2027 Funding Profile:

Army is requesting resources in FY 2027 for operations at Arlington National Cemetery and the Soldiers and Airmen’s Home National Cemetery as well as for improvements to continue addressing infrastructure revitalization and modernization projects. In total, Army is requesting $118.8 million in Cemeterial Expenses, Army.

Supporting Budget Line-Item Detail:

Section II Appropriation Highlights

MILCON/VA/Related Agency Appropriation Summary:

Introductory Statement:

Army National Military Cemeteries (ANMC) consists of both Arlington National Cemetery (ANC) in Arlington, Virginia, and Soldiers’ and Airmen’s Home National Cemetery (SAHNC) in Washington, D.C. The SAHNC is one of the country’s oldest national cemeteries, marking the final resting place for more than 14,000 veterans, including those who fought in the Civil War. The SAHNC continues to offer a final resting place for residents of the Armed Forces Retirement Home (AFRH) and is operated and maintained by ANMC staff.

Arlington National Cemetery and the Soldiers’ and Airmen’s Home National Cemetery are a living history of America. They are the final resting place for the heroes and patriots who built, preserved, and protected our great nation from its establishment, from the Revolutionary War to the most recent military activities that continue today.

“This account did not receive mandatory resources per P.L. 119-21”

From the Soldiers of The Old Guard stepping in solemn vigilance before the Tomb of the Unknowns, to the gravesites of heroes and presidents, to the funerals for families and veterans of ongoing conflicts and wars long over, the memorials and acres of neatly lined white markers serve as a vivid reminder of the price so many have paid to keep our nation safe and free.

Since 1864, the U.S. Army has been the steward of ANC—an active military shrine that continues to inter or inurn Veterans, spouses, and eligible dependents with dignity and honor. ANMC employees and active-duty Honor Guards from the Army, Navy, Marine Corps, Air Force, and Coast Guard honor up to 30 Veterans and Family members each weekday (approximately 6,100 annually).

ANC is listed on the National Register of Historic Places, which serves as the United States’ official list of historic places and districts worthy of preservation. The ANC historic district has over 200 named monuments, structures, and other historically significant objects. In addition to its importance as a sacred national cemetery and memorial to the Service Members of the United States that served our country throughout its history, it is also the final resting place of many Americans of national importance, including presidents, Supreme Court Justices, and countless military heroes. ANC is also significant for its architectural and landscape design created by masters of their craft. The ANC historic district includes the remnants of plantations and military camps spanning nearly a century from the Civil War to the Second World War. It also includes the roads and boundary lines marking Freedman's Village, which were created during and after the Civil War.

ANC also has a unique public outreach, education, and interpretation mission within the Department of War (DoW) serving as one of the most visited sites in the Washington, D.C. area. ANC strives to connect the cemetery’s rich history both to virtual visitors and over three million on-site visitors annually. The cemetery hosts thousands of public and official ceremonies, ranging from heads of state to schools and scouting troops to veterans with the Honor Flights from across the United States and the world. Other notable events include Wreaths Across America which can draw over 50,000 public volunteers, the Sunrise Service on Easter Sunday which attracts approximately 5,000 visitors and two national ceremonies each year in the Memorial Amphitheater on Memorial Day and Veterans Day. The cemetery conveys its rich history and events through the extensive use of a concessions tram tour, walking tours enabled by a GPS phone application, comprehensive interpretive exhibits, digital and traditional media outreach and through an education program found on our website with numerous modules that convey America’s history in the context of the cemetery’s history.

The ANC grounds honor those who have served our nation. Unique among our national cemeteries and landmarks, the impressive landscape of ANC was designated a Level III Arboretum in June of 2018, and was renewed in that status in 2023, which serves as a tribute to the service and sacrifice of every individual laid to rest within the hallowed grounds for over 161 years. The grounds provide a sense of beauty and peace—a solemn place for military families and our nation to mourn—and for our citizens and international guests to explore. The rolling green hills of ANC—across the Potomac River from our nation’s capital—are dotted with approximately 10,000 trees complementing the gardens throughout the approximately 689 acres of the cemetery.

ANMC Administration and Operations:

10 U.S.C. 7724 establishes the roles and responsibilities of the ANMC Executive Director who has overarching operational responsibility for ANC and SAHNC. ANMC’s Executive Director administers the total operational requirements for ANC and SAHNC along with providing policies, standards, and oversight to the Army’s 28 other cemeteries under the Office of Army Cemeteries (OAC). The Executive Director’s ANC specific authorities and responsibilities include:

The Executive Director’s staff also maintains functional expertise in operations, strategic communications, information technology, resource management, and engineering. The Executive Director is supported by ceremonial units from the Armed Services to provide funeral honors and memorial services, a detailed staff of chaplains, staff support from Headquarters Department of the Army, and the Arlington Ladies who represent the Service Chiefs and Commandants of each Armed Service at funerals. The Superintendent is responsible for the total management and administration of operations at ANC and SAHNC. There are three directorates: Interments (Services, Operations, Fleet); Engineering (Design and Construction, Facilities, Horticulture, Environmental, Planning, Real Property, and Cultural Resources); and support staff under the direction of the Chief of Staff (Resource Management, Human Resources, Contracting/Logistics, History, Public Affairs and Outreach, Operations and Security, Office of Chief Information Officer/G6, Safety, and Strategic Plans).

In exercising authority, direction, and control over all aspects of ANMC’s long-term development, day-to-day administration, and operations the Executive Director focuses on ANMC’s mission, vision, objectives, and lines of effort:

Description of Operations Financed:

The Military Construction, Veterans Affairs, and Related Agencies (MILCON/VA) appropriation, under Title III – Related Agencies: Cemeterial Expenses, Army, provides ANMC with its funding. These are a combination of one-year and multi-year funds which cover salaries and expenses related to operation & maintenance, construction, and infrastructure revitalization projects at both Arlington National Cemetery and the Soldiers’ and Airmen’s Home National Cemetery.

Operation & maintenance funding allocations support and sustain daily operations for funerals, ceremonies, and memorialization. This funding provides for the care and upkeep of gravesites and niches, grounds maintenance, upkeep of facilities and other infrastructure assets, and procurement of support equipment. ANC will experience unique challenges and opportunities in FY 2027 with the planned relocation to the new Operations Complex constructed as part of the Southern Expansion program which is scheduled for completion in November 2026. While the new facilities will increase efficiency, their inclusion in the ANC footprint requires modification of over a dozen service contracts including custodial, HVAC, visitor operation services, turf and grounds, etc. FY 2027 funding also addresses requirements for maintenance and repair of ANMC infrastructure such as facilities, roadways, water and sewer utilities, and upkeep of cultural resources. Investments made in support equipment, such as excavators, innovative

utility vehicles, and other productivity-enhancing equipment, have enabled ANC to operate with greater effectiveness and efficiency. Implementing cutting-edge equipment technology enhancements has reduced the physical impact of burial activities to the grounds, reduced risk of injury to employees, and improved the visible presence to families.

Security enhancements include visitor screening at designated entry points, visitor information assistance at key locations within the cemetery, and vehicle/pedestrian traffic control. Additional measures that enhance security and reduce risk to families, visitors and ANC’s workforce are Closed-Circuit Television (CCTV) camera systems, proper speed enforcement signage, and a Dual Authentication Common Access Card (CAC) system. These measures allow ANC’s security team to monitor and control access into and around the cemetery further ensuring the security and safety of ANC visitors, employees, and guests.

Infrastructure revitalization funding for capital improvement projects aids in preserving Arlington National Cemetery as a national shrine while maintaining its quality, dignity, and central function as a military burial ground well into the future. Key capital improvement projects ensure ANMC can accomplish its mission now and for the future.

Appropriations Language:

MILITARY CONSTRUCTION, VETERANS AFFAIRS’ AND RELATED AGENCIES (TITLE III – RELATED AGENCIES)

CEMETERIAL EXPENSES, ARMY

SALARIES AND EXPENSES

For necessary expenses for maintenance, operation, and improvement of Arlington National Cemetery and Soldiers’ and Airmen’s Home National Cemetery, including the purchase or lease of passenger motor vehicles, lease of uniforms for federal wage system personnel, and not to exceed $2,000 for official reception and representation expenses, $118,780,450 of which not to exceed $20,000,000 shall remain available until September 30, 2029. In addition, such sums as may be necessary for parking maintenance, repairs, and replacement, to be derived from the ‘‘Lease of Department of Defense Real Property for Defense Agencies’’ account.

In addition, such sums as may be necessary for repairs to or replacement of damaged real property, to be derived from amounts recovered under section 2782 of title 10, United States Code.

Sec. 301. Amounts deposited into the special account established under 10 U.S.C. 7727 are appropriated and shall be available until expended to support activities at the Army National Military Cemeteries.

Appropriations Language Narrative:

The $118.8 million request in the Cemeterial Expense, Army – Salaries and Expense, account, supports Arlington National Cemetery and Soldiers’ and Airmen’s Home National Cemetery for the purpose of daily operations, addressing historical structure restoration, facilities restoration, modernization issues, design and expansion.

Section III Budget Detail

Appropriation Summary of Price/Program Growth:

“This account did not receive mandatory resources per P.L. 119-21”

Appropriation Summary- By Object Class:

Reconciliation of Appropriations and Obligations Including Carry Over & Recoveries:

• Operation & Maintenance (086100) – One-year funding supports day-to-day operations of the Army National Military Cemeteries, including planning and execution for approximately 6,100 interments and inurnments annually, as well as routine repairs made to facilities, contracted services, and horticultural work at Arlington National Cemetery and the Soldiers’ and Airmen’s Home National Cemetery.

• Sustainment, Restoration and Modernization (086500/086600) – Multi-year funding supports ANMC's infrastructure renovation, sustainment, and maintenance of ANMC facilities, utilities, and roadways.

• ANC Major Construction (1809) – No-year funding supports ANC's expansion efforts in construction of facilities and land improvements for expanded burial capacity.

Section IV Financial Summary

Financial Summary (Appropriations): Increases and Decreases:

FY 2026 Estimated (Cemeterial Expenses, Army: 21-1805-0-1-705/21-1809-0-1-705) .......................................... $120,663

Congressional Adjustments .............................................................................................................................................. $0

Requested Amount ................................................................................................................................................ $118,780

Anticipated Program Increases ...................................................................................................................................$1,576

Contracts................................................................................................................................. $1,576

Land & Structures (Infrastructure Modernization) ........................................................................... $0

Anticipated Program Decreases .................................................................................................................................$1,576

Annualization of FY 2027 Program Decreases ............................................................................... $0

One-Time Cost Decreases (removal of Congressional Adjustment) ............................................... $0

Civilian Staffing (Compensation & Benefits Costs only) ................................................................ $11

Contracts........................................................................................................................................ $0

Reproduction Cost Decreases ........................................................................................................ $0

Land & Structures (Construction) Decreases .......................................................................... $1,565

FY 2027 Budget ...................................................................................................................................................... $118,780

“This account did not receive mandatory resources per P.L. 119-21”

Section Personnel Summary

ANMC Personnel Requirements:

Army conducted a manpower review of ANMC in FY 2020 which validated an increase to the organizational structure and total manning levels for Arlington National Cemetery’s mission, functions, authorities, and command and staff relationships within the Army.

Section VI Supporting Budget Priorities

Background:

Arlington National Cemetery and Soldiers’ and Airmen’s Home National Cemetery are national treasures. Preserving these assets well into the future and maintaining their quality, standing as national shrines, and central function as military burial grounds are paramount to Army leaders. The ANMC budget identifies key capital improvement projects and infrastructure modernization projects, which maintain and sustain safety, security, cultural, and environmental requirements.

Supporting DoW and Army Priorities: