<p>VBA BENEFIT PROGRAM to assist States and federally recognized tribal governments in the establishment, expansion, and improvement of veterans' cemeteries. Monetary assistance is provided under this program to establish, expand, and improve State or Tribal government veterans’ cemeteries. Cemeteries must be State or Tribal Government owned and operated solely for the interment of eligible veterans and their dependents and/or spouses. Construction cost means the amount found necessary to convert a tract of land to an operational cemetery. The cemetery must be used solely for the interment of veterans, their wives, husbands, surviving spouses, minor children, and unmarried adult children who were physically or mentally disabled and incapable of self-support: section 38 CFR Part 38.620.</p>

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