The VA was charged with the operation of the NCS, including the marking of graves of all persons in national and State cemeteries (and the graves of veterans in private cemeteries, upon request) as well and administering the State Cemetery Grants Program. The VA’s National Cemetery Administration maintains 131 national cemeteries in 39 states (and Puerto Rico) as well as 33 soldiers’ lots and monument sites.
The Department of the Army has two national cemeteries, the Arlington National Cemetery and the U.S. Soldiers’ & Airmen’s Home National Cemetery. Many states have established state veterans cemeteries. The American Battle Monuments Commission maintained 25 overseas military cemeteries that serve as resting places for almost 125,000 American war dead; on Tablets of the Missing that memorialize more than 94,000 U.S. servicemen and women; and through 25 memorials, monuments and markers. Fourteen national cemeteries are maintained by the National Park Service.