Build, Utilize, Invest, Learn, and Deliver for Veterans Act of 2023 or the BUILD for Veterans Act of 2023 This bill addresses Department of Veterans Affairs (VA) capital asset management, planning, and investment. Among other requirements, the VA must ensure it has dedicated offices or entities and sufficient staff to conduct relevant critical responsibilities for the life cycle of capital asset management at the local, regional, and central office levels; establish a staffing model to ensure a minimum base level of capital asset staffing; develop goals and metrics to assess and improve the performance of VA capital asset management programs; comprehensively review the climate resilience of its facilities, land, and other relevant capital assets; submit the Strategic Plan to Improve VA's Delivery and Management of Capital Assets; and review all relevant authorities of the VA to determine whether the provisions are meaningful, relevant, and reflect current operational needs, organization structure, and all other necessary requirements for the full life cycle of effective and efficient management of capital assets. The Inspector General of the VA must examine and report on the management and performance of relevant capital asset projects of the VA. The Government Accountability Office must review and report on the VA's progress toward meeting the goals, metrics, and other plans set forth in this bill. The bill also requires various reports from the VA relating to capital asset improvement and the implementation of capital asset directives (e.g., reports on the VA's physical infrastructure and information technology needs).