38 U.S.C. § 301

(a) The Department of Veterans Affairs is an executive department of the United States. (b) The purpose of the Department is to administer the laws providing benefits and other services to veterans and the dependents and the beneficiaries of veterans. (c) The Department is composed of the following: (1) The Office of the Secretary. (2) The Veterans Health Administration. (3) The Veterans Benefits Administration. (4) The National Cemetery Administration. (5) The Board of Veterans’ Appeals. (6) The Veterans’ Canteen Service. (7) The Board of Contract Appeals. (8) Such other offices and agencies as are established or designated by law or by the President or the Secretary. (9) Any office, agency, or activity under the control or supervision of any element named in paragraphs (1) through (8).