GAO discussed the Department of Veteran Affairs' (VA) efforts to implement legislative requirements for medical care cost recovery. GAO found that VA: (1) collections exceeded its recovery costs; and (2) VA missed collection opportunities and needed more effective collection procedures. GAO believes that VA: (1) should develop a comprehensive plan to improve its recovery procedures; (2) needs improved financing for its recovery efforts; (3) is progressing toward realizing more fully its health care cost recovery potential.