• Any closing costs or points which are the buyers responsibility and are not financed in the loan

and

• If the sales price exceeds the reasonable value established by VA, the difference between the sales price and the loan amount.

VA does not require that  you have additional cash to cover a certain number of mortgage payments, unplanned expenses, or other contingencies.

However, your ability to accumulate liquid assets and the current availability of liquid assets for unplanned expenses should be considered in the overall credit analysis.